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Understanding the Municipal Budget
How does the budget process work?
Legislation requires municipalities to prepare a financial plan, or budget, every year, including the current fiscal year and the following four fiscal years (a five-year plan). The financial plan includes operating and capital budgets for each year.
Both the Financial Plan and Tax Rates Bylaws must be adopted each year before May 15.
What is involved in budgeting considerations?
Municipalities are required to prepare a balanced budget each year. District staff must identify revenue sources to fund anticipated expenditures to achieve this.
District staff consider many factors while preparing the financial plan, including:
The past year’s actual spending and required adjustments to the operating budget
Changes in scope or cost estimates of approved capital projects
New equipment or capital projects that require funding
Potential new staffing requirements
How is the public involved?
Tofino residents and businesses are encouraged to inform Council about their priorities. This could include a desire for more parks, improved childcare services, reserves for infrastructure development, or lower taxes. Council invite you to attend the budget meetings to learn about the process, understand the issues and challenges, and share your thoughts. District staff are available to answer your questions, relay your feedback to Council, and provide clarification as needed.
Understanding the Municipal Budget
How does the budget process work?
Legislation requires municipalities to prepare a financial plan, or budget, every year, including the current fiscal year and the following four fiscal years (a five-year plan). The financial plan includes operating and capital budgets for each year.
Both the Financial Plan and Tax Rates Bylaws must be adopted each year before May 15.
What is involved in budgeting considerations?
Municipalities are required to prepare a balanced budget each year. District staff must identify revenue sources to fund anticipated expenditures to achieve this.
District staff consider many factors while preparing the financial plan, including:
The past year’s actual spending and required adjustments to the operating budget
Changes in scope or cost estimates of approved capital projects
New equipment or capital projects that require funding
Potential new staffing requirements
How is the public involved?
Tofino residents and businesses are encouraged to inform Council about their priorities. This could include a desire for more parks, improved childcare services, reserves for infrastructure development, or lower taxes. Council invite you to attend the budget meetings to learn about the process, understand the issues and challenges, and share your thoughts. District staff are available to answer your questions, relay your feedback to Council, and provide clarification as needed.
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At the May 12, 2026, Regular Council meeting, Council adopted the District of Tofino’s 2026-2030 Financial Plan Bylaw and the 2026 Annual Tax Rates Bylaw, formally approving the District’s financial framework and property tax rates for the year ahead. The approved taxation framework includes a 7% increase to base municipal property taxes for 2026.
The financial plan supports the delivery of municipal services, infrastructure renewal, emergency services, recreation, utility systems, and other community priorities over the next five years. It also includes funding for ongoing infrastructure improvements, capital projects, and long-term investments intended to support community resilience and service reliability.
Residents can expect to receive their 2026 Property Tax Notices by mail in the coming weeks. Review the 2026 Tax Guide.
At the May 12, 2026, Regular Council meeting, Council adopted the District of Tofino’s 2026-2030 Financial Plan Bylaw and the 2026 Annual Tax Rates Bylaw, formally approving the District’s financial framework and property tax rates for the year ahead. The approved taxation framework includes a 7% increase to base municipal property taxes for 2026.
The financial plan supports the delivery of municipal services, infrastructure renewal, emergency services, recreation, utility systems, and other community priorities over the next five years. It also includes funding for ongoing infrastructure improvements, capital projects, and long-term investments intended to support community resilience and service reliability.
Residents can expect to receive their 2026 Property Tax Notices by mail in the coming weeks. Review the 2026 Tax Guide.
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Council gave first, second, and third readings to the District’s 2026–2030 Financial Plan Bylaw and the 2026 Annual Tax Rates Bylaw. The five-year Financial Plan outlines how the District intends to fund municipal operations, infrastructure renewal, capital projects, and strategic priorities through a combination of property taxes, user fees, grants, reserves, and other revenue sources.
Council also reviewed the 2026 taxation framework, which proposes to include a 7% increase to base municipal taxes. Council will consider these bylaws for adoption at the May 12, 2026, Regular Council meeting. Residents will receive their Annual Tax Guide via mail in the weeks following the May 12 meeting.
Council gave first, second, and third readings to the District’s 2026–2030 Financial Plan Bylaw and the 2026 Annual Tax Rates Bylaw. The five-year Financial Plan outlines how the District intends to fund municipal operations, infrastructure renewal, capital projects, and strategic priorities through a combination of property taxes, user fees, grants, reserves, and other revenue sources.
Council also reviewed the 2026 taxation framework, which proposes to include a 7% increase to base municipal taxes. Council will consider these bylaws for adoption at the May 12, 2026, Regular Council meeting. Residents will receive their Annual Tax Guide via mail in the weeks following the May 12 meeting.
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Council reviewed the proposed 2026-2030 Financial Plan and the draft 2026 Annual Tax Rates. Staff were authorized to prepare both bylaws for future Council consideration based on the budget information presented. The draft balanced budget includes a 7% increase to base municipal taxes.
Council reviewed the proposed 2026-2030 Financial Plan and the draft 2026 Annual Tax Rates. Staff were authorized to prepare both bylaws for future Council consideration based on the budget information presented. The draft balanced budget includes a 7% increase to base municipal taxes.
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At the Special Council Meeting on Wednesday, March 25, 2026, at 9 AM, staff presented the third draft of the 2026–2030 Financial Plan for Council’s consideration. Review the draft documents on this page and watch the presentation.
At the Special Council Meeting on Wednesday, March 25, 2026, at 9 AM, staff presented the third draft of the 2026–2030 Financial Plan for Council’s consideration. Review the draft documents on this page and watch the presentation.
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At the February 23, 2026, Special Council Meeting, District staff presented the second draft of the 2026-2030 Financial Plan to Council for review and discussion.
Watch the presentation below.
At the February 23, 2026, Special Council Meeting, District staff presented the second draft of the 2026-2030 Financial Plan to Council for review and discussion.
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At the November 6, 2025, Special Council Meeting, District staff presented the first draft of the 2026-2030 Financial Plan to Council for review and discussion.
Watch the presentation below.
At the November 6, 2025, Special Council Meeting, District staff presented the first draft of the 2026-2030 Financial Plan to Council for review and discussion.
Departmental budgets are developed and submitted to Financial Services for review and consolidation.
November– March: Budget Presentations & Public Engagement
2026-2030 Financial Plan has finished this stage
Special Budget Meetings provide a high-level overview of proposed projects for the next 5 years for Councils consideration. During these meetings, the public have an opportunity to ask questions or provide comments about proposed expenditures.
Public feedback is presented to Council in conjunction with staff recommendations. Council prioritizes initiatives and projects and directs staff to make changes where necessary.
January – April: Balance Budget & Develop Tax Rates
2026-2030 Financial Plan has finished this stage
Municipalities are required to prepare a balanced budget in which revenues equal expenditures.
Before May 15: Adoption of Bylaws
2026-2030 Financial Plan is currently at this stage
The Financial Plan and Tax Rates bylaws must be submitted to the Ministry responsible for Municipal Affairs prior to this date each year.
