Title
10:30 a.m. Appointment - Parkland County 2026 Operating and Capital Budget
Proposed Motions
1. That Council approve the 2026 Operating Program Budget containing $29,459,600 in revenues; $107,780,800 in expenditures; a municipal tax requirement of $78,351,200.
2. That Council approve the 2026 Operating Project Budget containing $4,560,000 in revenues; $5,374,000 in expenditures; a municipal tax requirement of $814,000.
3. That Council approve the 2026 Capital Budget containing $44,062,200 in revenues; $48,077,200 in expenditures; a municipal tax requirement of $4,015,000.
4. That Council approve the projects spanning more than one year in duration as per the attached 2026 Multi-Year Project Summary.
5. That Council approve the 2026 Statement of Operations.
6. That Council approve projects not completed in 2025 year be added to the 2026 budget after the accounting close for the fiscal year.
7. That Council direct administration to present the 2026 Tax Rate Bylaw in April 2026.
Body
Administration Recommendation
Administration supports the proposed motions.
Purpose
Each calendar year, Council approves an operating budget to provide the required resources to deliver its desired programs and services to the community. Council also approves a capital budget annually to provide the required resources to maintain the existing infrastructure and to support capital initiatives. These budgets align with Council's priorities and goals.
Summary
On November 24th, 25th, and 26th the proposed 2026 Budget was presented to Council. This proposed budget was amended for the following Council requests:
1. A motion was made by Council Member Jespersen that Council direct Administration to add a service level project to the 2026 budget in the amount of $300,000 funded by future operating restricted surplus.
2. A motion was made by Council Member Kyle that Council direct Administration to defer the New Staff Building at the Kapasiwin Transfer Station and bring options back to Council, in Q2 of 2026.
3. A motion was made by Council Member McNab that Council direct Administration to remove the New Parkland County Transfer Station Toolcat from budget 2026.
4. A motion was made by Council Member Doucette that Council direct Administration to defer the Tandem Snowplow Truck purchase and bring options back to Council with budget 2027.
5. A motion was made by Council Member Jespersen that Council direct Administration to remove all new temporary position requests, the Business Technical Analyst, the Supervisor Environment, and the Community Liaison casual position from budget 2026.
6. An amending motion was made by Mayor Shaigec, that Council direct Administration to keep the Municipal Land Specialist in the 2026 budget.
7. A motion was made by Council Member Kyle that Council direct Administration to defer the streetlights at Parkland County Transfer Station and bring back options to Council for 2026 Q1.
Council’s individual budgets were also adjusted to more evenly allocate expenditures amongst Councilors. This resulted in an overall decrease of $800 to the Council Budget.
Attachment 1 is the Municipal Budget by Type Report which includes the proposed 2026 Operating Program, Operating Projects and Capital Budget.
Attachment 2 is the 2026 Capital Budget by Infrastructure Class.
Attachment 3 is the listing of department project totals spanning more than one year in duration.
Attachment 4 is the Statement of Operations which is prepared in accordance with Public Sector Accounting Standards.
Approval of the Municipal Budget will result in a residential municipal tax rate increase of 0.8%. The impact to a residential property assessed at $500,000 is approximately $1.50/month. The actual impact differs for each property based on the combined effects of changes to assessment, inflation, growth, and split tax ratio. The tax impact above does not include the Education and Seniors Foundation property tax requisitions, which will be available in Q1 of 2026.
Strategic Plan/Policy/Legal/Staff Implications:
The Municipal Budget puts into operational practice the strategies established in the Strategic and Business Plans.
Each calendar year, Council is required to adopt an operating and a capital budget as outlined in sections 242, 243, 245 and 246 of the Municipal Government Act.
Financial Impact:
Capital and Operating budget tax levy is set at $83,180,200.