$976,435.86one-time money used to hold the 2026 levy increase to 4.26%
The Mayor's 2026 budget book says the tax levy (the total raised from property taxes) rises an estimated 4.26%. To keep it that low, staff used $976,435.86 of one-time money, such as insurance rebates and money left in small reserves. The book says that without it the increase would have been 13.42%, and that about 9.16% more in levy will be needed at the start of the 2027 budget just to keep the same services. It adds that capital projects pushed to future years amounted to an additional 26.14% cut by staff.
$88,580left in the police reserve at the end of 2026, expected to be used in 2027
Bluewater is policed by the Ontario Provincial Police (OPP) under a contract. The 2026 budget draws $167,640.00 from a police reserve (money set aside earlier) to cover the 2026 increase, and says only $88,580 will remain at the end of 2026. The budget book also says money Bluewater gets from the detachment is being phased out by the end of 2027, and that the Province capped the increase at 11%, with the actual increase not known when the budget was made. The book says that, as Council resolved on October 14, 2025, no more money is to be put into this reserve.
$1,133,333the most Council approved to borrow for the shop expansion; $414,986 drawn by December 31, 2025
The audited statements list a construction financing loan of $414,986 for the Stanley Township Public Works Shop Expansion at 4.5% interest, with interest-only payments, "due on demand". The 2026 budget book says Council approved up to $1,133,333 of outside borrowing for this project in the 2024 capital budget, that the project was not finished when the book was written, and that repayment is expected to start partway through 2026. It also says that at the start of 2026 no debentures are paid for from the property tax levy, so the shop loan would be the first.
$1,432,875in the landfill reserve at December 31, 2025, against a reported liability of $4,753,126
Bluewater reports a liability of $5,160,028 for cleaning up and monitoring its landfills, counted at today's value. The estimated total of future spending, before discounting, is $27,110,187 over 30 years. For the sites the Municipality runs or has closed, the reported liability is $4,753,126 and the reserve set aside is $1,432,875, up from $878,523. The statements call the whole $5,160,028 "unfinanced". The Municipality's own explanation is that it expects to fund the rest through yearly budget allocations to a landfill reserve.