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Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you
Read by hand. We read James's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.
Ontario / JamesUpdated Oct 13, 2026

Your town, in plain words

How James uses the money we share.

A clear, checkable guide to James' budget, taxes and council decisions. A township in the Timiskaming District of northeastern Ontario that includes the community of Elk Lake, with a reeve and four councillors. Every figure links back to the public record.

Your typical 2024 property tax bill$1,881on a $150K home88% Town12% SchoolsSee your tax bill explained →
Town spending, 2024$1.5MAbout $5,526 per household, down 7.2% from 2023.See the money →
Property tax change+4.7%James' own property tax came to $862K in 2024, against $823K in 2023.What changed →

Where it goes

Most of every dollar supports the everyday town.

Explore every service →
Running the town office$449K · 31%
Roads and snow$285K · 20%
Water, sewers and garbage$269K · 18%
Police, fire and safety$177K · 12%
Show all 9 servicesShow fewer
Parks, arena and library$143K · 10%
Health$69,128 · 5%
Planning and business$27,234 · 2%
Housing$25,356 · 2%
Social services$14,557 · 1%

Day-to-day spending in 2024, from James' report to the Province.

A fair comparisonHow does James compare?Among 36 similar Ontario towns, James' day-to-day spending per household is near the middle.James is here · 16 of 36, lowest to highestCompare James →

Questions worth asking

A closer look at the numbers.

Each one is a question, not an accusation. Every one lists ordinary reasons it could be true, and the documents it comes from.

All 6 questions
Worth askingOpenness

Why does James pass its yearly budget in the summer, with taxes billed on an interim levy for the first half of the year?

July 9, 2025date the draft 2025 budget was approved, on a tie broken by the Reeve

An interim levy is a first tax bill sent early in the year, before the budget is passed, based on the year before. The minutes show an interim levy by-law in January of 2025 (By-Law 25-02) and 2026 (By-Law 26-02). In 2025 Council approved the "draft" 2025 budget on July 9, and the vote was tied until the Reeve voted to break it. The August 13, 2025 minutes record that two councillors had opposed it "because of the lateness of the completion of the 25 Budget", and that no new information about the draft had arrived in the month since. The 2025 tax ratios by-law passed that day. In 2026 Council voted on June 10 to adopt the draft 2026 budget and set tax rates on July 8, and the tax ratios and tax rates by-laws passed on July 8, 2026. In 2024 the minutes show a budget meeting on June 19 and the tax ratios by-law on July 10. We did not find any posted budget.

Found by reading the town's own documents · 7 sources

Worth askingMoney health

Why did the audits show a deficit of over $381,000 for 2023 and $15,262 for 2024, when the budget is described as balanced?

$381,000+deficit for 2023, as the audit was described to Council (the minutes do not give an exact figure)

A deficit means spending (including the yearly cost of wearing out buildings and roads) was more than the money coming in. The December 11, 2024 minutes say the 2023 audit "indicated that the Township had a deficit of over $381,000.00 in 2023." The July 9, 2025 minutes say the Township "ended 2024 with a deficit of $15,262". The Township's asset management plan, adopted March 11, 2026, sets out a 2024 budget summary with total municipal expenditures of 1,770,940, revenue except tax of 906,077, and a balance of 864,863 to be raised, and calls it "a balanced budget". The audited statements are not posted, so the figures above come from the minutes, not from the statements.

Found by reading the town's own documents · 3 sources

Worth askingMoney health

How will James cover a water system deficit of over $66,000 and a $100,000 computer the plant operator calls a priority?

$66,000+deficit in the water system when the 2024 audit was presented in July 2025

The Township's water system, run for it by the Ontario Clean Water Agency (OCWA), has about 160 service connections. The July 9, 2025 minutes say the water system "must establish a surplus to maintain the water treatment plant. At present it has a deficit of over $66,000." That same night Council approved water usage rate increases. In February 2025 the plant operator told Council that a new control computer (PLC) at an estimated $100,000 was a priority, because "if the PLC fails, the plant is unable to produce safe drinking water", and that a pump for the alternate well would cost about $30,000. The Township's plan says the system has a net book value of $3,156,821.00, the largest asset it owns, and that "a reserve fund has been established".

Found by reading the town's own documents · 4 sources

Worth askingOpenness

Where can residents read the audits the auditor presented to Council in December 2024, July 2025 and July 2026, and the budgets Council voted on?

3yearly audits presented to Council (2023, 2024, 2025), none posted on the website

The minutes record the auditor presenting three years of audits: the 2023 audit on December 11, 2024, the 2024 audit on July 9, 2025, and the 2025 audit on July 8, 2026. The Township's website page of plans and reports, read on October 13, 2026, lists asset management plan sections and a Safety and Well-Being Plan. We did not find audited statements, a budget, or a statement of council pay anywhere on the site. The 2024 budget summary is in one page of the asset management plan.

Found by reading the town's own documents · 3 sources

Show 2 more questionsShow fewer
Good to knowMoney health

Why does James authorize $220,000 of bank borrowing each January while its general account holds over $1,000,000?

$220,000borrowing authorized in each of 2024, 2025 and 2026, against a December 2025 account balance of $1,083,597.29

Every January Council passes a by-law to borrow, from its bank, $220,000 "to meet, until taxes are collected and other revenues are received, current expenditures": By-Law 24-01 ("two hundred twenty thousand dollars"), 25-01 ($220,000.00) and 26-01 ($220,000.00). Over the same years the general revenue account balance reported to Council at the end of each month was above $1,000,000: $1,239,855.33 at December 31, 2023 and $1,083,597.29 at December 31, 2025, which is $156,258.04 lower (worked out by us). The minutes do not say whether the borrowing was ever used.

Found by reading the town's own documents · 3 sources

Good to knowMoney health

James went from having money in the bank to owing more than it has. What changed?

−$409Knet financial position, 2024

In 2019, James had $1.7M more in cash and money owed to it than it owed to others. By 2024 it was −$409K. About 70% of that change ($1.5M) is a new accounting rule from 2023: towns must now record the future cost of closing things like a landfill. That is not new spending or borrowing. Even leaving that out, only 23 of 35 similar towns are in a weaker position.

Found automatically from the town's financial reports · 2 sources

2024 tax year · James, Ontario

Your tax bill, worked out.

Enter your home's assessed value to see roughly what you pay in property tax each year, who gets it, and what James's share pays for.

Ontario still uses property values from January 1, 2016 for tax, so your assessed value is probably well below what your home would sell for today.

It is on your property assessment notice from MPAC, and on your tax bill. We filled in the typical value in James.

a year in property tax, at 2024 rates

  • James
  • Schools

James council sets only its own share. the Province sets the school rate.

See what your James share pays forHide the breakdown

Roughly what your James share pays for

Source
  • Running the town office
  • Roads and snow
  • Police, fire and safety
  • Water, sewers and garbage
  • Parks, arena and library
  • Health
  • Planning and business
  • Housing
  • Social services

An estimate. It uses the residential tax rate, and splits James's share by what each service cost in 2024 after its own fees and grants (for example, water bills pay for much of a water system). Real bills also depend on your property class, local charges and any rebates.

  • Every fact, sourced

    Each number links to the public document it came from. Check it yourself.

  • No accusations

    We ask questions. Every one lists ordinary reasons a number could look odd.

  • Compared fairly

    Towns are only compared with places of a similar size and kind, from the same yearly reports.

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