MAPLETON – Work on the 2026 budget is underway in Mapleton, and finance director Patrick Kelly launched the budget process during a regular meeting of council on Sept. 8.
Assessment growth is a key budget consideration, Kelly said, and “over the past number of years we’ve observed a relatively low level of assessment growth, standing at just 1.19 per cent on average over the last decade.
“That’s crucial to note because a low growth rate impacts our ability to fund new projects and services.
“We have made strides recently through water and wastewater projects … to build a basis for that growth to happen, but … we’re looking at just 0.49% for assessment growth in 2025 which would generate approximately $52,000,” Kelly said, noting this money will go to infrastructure reserve funds.
Kelly explained local tax bills contain three portions: one for the township (38%), one for the county (51%) and one by the school boards (11%).
He explained the township’s budget includes two parts: the operating budget, “which keeps the lights on, keeps everything functioning and meeting the service levels that the community expects,” and the capital budget, for infrastructure replacement and renewal.
In Mapleton, 62% of the budget covers operating costs, 32% covers infrastructure and 6% is to service long-term debt.
“(The) property tax levy is the net funding that we require to meet our community service level expectations,” Kelly said.
In recent years, the tax levy increase for an average residential property owner in Mapleton has trended below the annual inflation rate, Kelly said.
“Excluding assessment growth, property taxes have risen at an average of just 1.58% from 2016 to 2025 annually,” he said.
“That approach has led to a funding gap” for programs and services, Kelly said, which totals about $550,000, or $165 per average residential property.
“Understanding that difference helps us to grasp the challenges that we have,” he said.
“It’s extremely challenging to bring forward a budget that meets the service level expectation of the community but also balances the financial impact on rate payers.”
In addition to service level expectations, he said budget pressures include:
- inflation (currently at 3.13%);
- uncertainty of external funding programs; and
- economic uncertainty including “tariff challenges.”
Kelly said a levy increase of 1% would impact the average tax bill by less than $20 and generate over $100,000.
Township staff are set to discuss the budget in departmental meetings from Sept. 22 to 26. The finance department plans to review and consolidate the budget between Sept. 26 and Oct. 1, and senior management are set to review it from Oct. 2 to 7.
The official tabling of the budget it set for Oct. 14, which will be the first draft budget presented to the public and to council.
That’s just an opportunity for everyone to “chew on” the draft, Kelly noted, not for debate or deliberation.
On Oct. 21 a council workshop is scheduled to review the proposed budget.
A public open house on the budget is planned for Nov. 3 at the PMD arena in Drayton.
And the target is to have “the final budget presented and approved prior to the end of the year,” Kelly said.
He’s optimistic this could happen by the council meeting on Nov. 25, but said the council meeting in December is the back-up plan for that.
