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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Kingston'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.
Questions · 10 so far
Things worth asking about
We read Kingston's financial reports and meeting minutes, and compared its numbers with 3 similar Ontario places. These are the things that stood out.
What these are, and what they are not. A question here means a number or practice is unusual, or harder to see than it should be. It does not mean anyone did anything wrong. Most unusual numbers turn out to have ordinary explanations, and every question lists some. The only way to know is to ask.
Worth asking
Worth asking
There may well be a good reason. It is still worth asking what it is.
$15,799,000left in the development-charge part of the restricted funds at the end of 2025, down from $36,396,000 a year earlier (amounts as printed in thousands)
Development charges are fees that builders pay when they build, kept in a separate fund to pay for roads, pipes, parks and other things a growing city needs. The law limits how the city can use this money. In 2025 the city took $40,612,000 from its restricted funds for capital projects, and the development-charge part of those funds dropped by more than half. The 2026 budget plans to use much less from the fund this year.
Found by reading the city's own documents · 3 sources
$283,626,598planned capital spending for 2027 in the city’s own 15-year plan, against $135,810,768 for 2026
The city’s plan, not yet approved year by year, shows capital spending of $135,810,768 in 2026 and $283,626,598 in 2027. For 2027 the plan borrows $65,000,000 from reserve-backed debt and $15,000,000 against development charges. The city says the main reason is a new aquatic centre, and that it will stay below a limit it set for itself of about $530M.
Found by reading the city's own documents · 4 sources
$7.5Mthe Working Fund Reserve balance the city projects for the end of 2026, down from about $9.5M projected a year earlier
A reserve is money saved for later. The city’s Working Fund Reserve is meant for "one-time expenditures". The 2025 budget drew about $2.1M from it, and the 2026 budget about $1.5M. Both years include $550K for encampment clean-ups and $440K for the airport. The city says about $7.5M will remain at the end of 2026, down from about $9.5M projected for the end of 2025.
Found by reading the city's own documents · 3 sources
6.92%the 2027 increase in Kingston Police’s own operating forecast, after a requested 5.97% for 2026
The Police Service Board asked for $57,250,135 net for 2026, up 5.97%. The Board’s own forecast for 2027 is 6.92%. The city’s tax table shows $62.0M of the tax levy going to Police Services in 2026, up 6.1%, against 2.35% for the city’s own services. The Board explains that most of the cost is wages under collective agreements, a new law and filling jobs left empty by long absences.
Found by reading the city's own documents · 4 sources
$189,805,000cash and short-term investments at the end of 2025, down from $245,240,000 a year earlier (amounts as printed in thousands)
The city’s cash and short-term investments went from $286,474,000 at the start of 2024 to $245,240,000 at the end of 2024 and $189,805,000 at the end of 2025. In 2025 the city spent $180,030,000 on capital assets, more than the $145,672,000 its operations brought in as cash.
Found by reading the city's own documents · 3 sources
September 1, 2026the date of the auditor’s report on the city’s 2025 statements (clean opinion)
An audit is an outside accountant’s check that the books are fair. The city’s auditor signed the 2023 statements on August 13, 2024, the 2024 statements on September 4, 2025, and the 2025 statements on September 1, 2026. Each opinion is clean. The 2025 statements were signed after the Mayor’s 2026 budget was already adopted.
Found by reading the city's own documents · 4 sources
3.75%the total property tax rate increase in the proposed 2026 budget, made of 2.35% for city services and 1.4% for outside agencies
The Mayor’s written direction capped the increase for the city’s own services at 2.5%, including 1% for capital. The proposed budget raises that part by 2.35%. The outside agencies, mainly police, are counted separately at 1.4%, which brings the total to 3.75%. The city explains why the split exists.
Found by reading the city's own documents · 3 sources
$15,252,000gas commodity sales in 2025, against a budget of $25,000,000 (amounts as printed in thousands)
The city owns a natural gas network, run by Utilities Kingston. The 2025 budget in the statements expected $25,000,000 from gas commodity sales and $35,797,000 of gas utility spending. The actual figures were $15,252,000 and $27,930,000. The statements’ totals page also prints a different amount of gas commodity purchases ($10,766,000) than the gas page ($15,252,000).
Found by reading the city's own documents · 3 sources
$15,799,000left in the development-charge part of the restricted funds at the end of 2025, down from $36,396,000 a year earlier (amounts as printed in thousands)
Development charges are fees that builders pay when they build, kept in a separate fund to pay for roads, pipes, parks and other things a growing city needs. The law limits how the city can use this money. In 2025 the city took $40,612,000 from its restricted funds for capital projects, and the development-charge part of those funds dropped by more than half. The 2026 budget plans to use much less from the fund this year.
Why it matters
When the fund is low, growth projects still need paying for. The choices are to build less, borrow, or raise property taxes.
It could be because…
The fund exists to be spent on growth projects, so a falling balance can simply mean the projects were built.
The 2026 budget draws far less from development charges, so the fund may level off.
Part of what builders owe was allowed to be paid later, so cash can arrive after the year it is counted.
Questions you could ask
Which projects used the development-charge money in 2025, and how much of the $15,799,000 left is already promised to approved projects?
Does the city expect the fund to rebuild once the 2027 spending in its own plan ($29,849,998) is paid, and from what income?
If development-charge income stays low, which projects in the 15-year plan would be delayed or moved to property taxes or debt?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The evidence
The note on restricted (obligatory) reserve funds shows the balance falling from $ 69,277 at the start of 2025 to $ 44,693 at the end, after transfers to capital of (40,612) and to operating of (7,132). Development contributions received were 7,476. All amounts are in thousands of dollars.
The same note breaks the end-of-year balance down. Development charges were $ 15,799 in 2025 and $ 36,396 in 2024 (in thousands of dollars). The note adds that developers have deferred paying some development charges, with the amounts "repayable between 2026 and 2029" and a total value of $4.1M (2024 - $6.2M).
The city’s 15-year capital plan shows "Development Charges - Pay-As-You-Go" of 4,324,763 in 2026, 29,849,998 in 2027 and 13,397,973 in 2028. The city’s own plan therefore uses much less of this money in 2026 than in 2027.
$283,626,598planned capital spending for 2027 in the city’s own 15-year plan, against $135,810,768 for 2026
The city’s plan, not yet approved year by year, shows capital spending of $135,810,768 in 2026 and $283,626,598 in 2027. For 2027 the plan borrows $65,000,000 from reserve-backed debt and $15,000,000 against development charges. The city says the main reason is a new aquatic centre, and that it will stay below a limit it set for itself of about $530M.
Why it matters
Borrowing is repaid with interest over many years, from taxes and fees. The 2027 budget will be the first of the next council, elected on October 26, 2026.
It could be because…
The plan is a forecast. Council approves each year’s budget separately and timing of projects often moves.
A one-time project such as a pool creates a spike that falls away. The city says debt balances "resume a gradual decline" after about 2029.
The city’s own limit of about $530M is far below the provincial range of $1.3B to $1.6B.
Questions you could ask
What does the city’s debt balance include when it is measured against the $530M limit, and what is the projected balance in 2027, 2028 and 2029?
If the 2027 capital plan is approved as shown, what would it add to the tax levy each year to repay $80,000,000 borrowed in 2027?
Will the incoming Council see the aquatic centre’s total cost and its debt payments before it votes on the 2027 budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The evidence
The 15-year capital plan table shows total capital of 135,810,768 for 2026 and 283,626,598 for 2027. Financing lines show "Reserve Funds - Debt" of 10,000,000 in 2026 and 65,000,000 in 2027, and "Development Charges - Debt" of 15,000,000 in 2027.
Across 2026 to 2040 the plan shows total capital of 2,444,216,658, with "Reserve Funds - Debt" of 262,000,000 and "Development Charges - Debt" of 25,000,000.
The city’s explanation: the Treasurer’s recommendation is to stay below a self-imposed maximum "in the range of $530M, escalated at 2%"; the provincial range for total debt issuance is "$1.3B to $1.6B". The city says debt rises around 2029 "primarily related to the planned issuance of debt for the new aquatic centre" and that its AA+ credit rating was affirmed by Standard & Poor’s.
Debt today: total long-term liabilities were $ 456,489 in 2025 ($ 475,037 in 2024), at a weighted average interest rate of 4.12%. Debt charges paid in 2025 were principal of $ 23,333 and interest of 17,842 (thousands of dollars).
$7.5Mthe Working Fund Reserve balance the city projects for the end of 2026, down from about $9.5M projected a year earlier
A reserve is money saved for later. The city’s Working Fund Reserve is meant for "one-time expenditures". The 2025 budget drew about $2.1M from it, and the 2026 budget about $1.5M. Both years include $550K for encampment clean-ups and $440K for the airport. The city says about $7.5M will remain at the end of 2026, down from about $9.5M projected for the end of 2025.
Why it matters
Costs that repeat every year but are paid from a one-time reserve do not show in the tax rate. Eventually either the reserve runs out or taxes pay.
It could be because…
The city describes these as transitional costs and says it is phasing in a sustainable funding model for security.
The security share is falling (from $475K in 2025 to $125K in 2026), which shows a planned move off the reserve.
The airport payment may end if air service returns.
Questions you could ask
Is encampment clean-up now a continuing cost, and if so will it move into the tax levy once the reserve falls?
What did the city actually spend from the reserve in 2025 on each of the three items, compared with the $2.1M budgeted?
Does the airport payment have an end date or a trigger, and what is the plan if air service does not return?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
2026 budget: "Approximately $1.5M is recommended to be drawn from the Working Fund Reserve in 2026, including a contribution of $440K to the Airport ..., $125K to support the continued phase in of the new security level of service ... and $550K to support encampment clean-ups." The city adds that the reserve "is used as operational funding only in circumstances where the funding offsets non-recurring expenditures or transitional requirements" and projects "approximately $7.5M remaining at the end of 2026".
2026 budget highlights call these a "Continued investment of $550K, funded from the Working Fund Reserve, to support clean-up of public properties due to encampments" and "Continued use of the Working Fund Reserve to offset air service revenues of $440K".
2025 budget: "Approximately $2.1M is recommended to be drawn from the Working Fund Reserve in 2025, including a contribution of $440K to the Airport to offset a delay in air service, $475K to support the phase in of the new security level of service ... and $550K to support encampment clean-ups." It projected "approximately $9.5M remaining at the end of 2025".
6.92%the 2027 increase in Kingston Police’s own operating forecast, after a requested 5.97% for 2026
The Police Service Board asked for $57,250,135 net for 2026, up 5.97%. The Board’s own forecast for 2027 is 6.92%. The city’s tax table shows $62.0M of the tax levy going to Police Services in 2026, up 6.1%, against 2.35% for the city’s own services. The Board explains that most of the cost is wages under collective agreements, a new law and filling jobs left empty by long absences.
Why it matters
Police is the largest of the city’s outside agencies. Under the strong-mayor rules the Mayor’s limit applies to the city’s own services but not to these boards, so the Board’s request largely passes straight into the tax bill.
It could be because…
Wages and benefits are about 86.5 per cent of the police budget and follow signed collective agreements.
The Board says part of the rise is 13 officers added in 2025 and 10 in 2026 to return to the authorized staffing level, and costs of the Community Safety and Policing Act.
The Board says its year-end results improved from recurring deficits to a surplus in 2024.
Questions you could ask
Why is the police amount in the city’s tax table ($62.0M) higher than the Board’s net budget ($57,250,135), and what is in the difference?
What staffing level does the Board treat as the authorized complement, and when does it expect to reach it?
How much of the 6.92% forecast for 2027 is wages, and how much is new positions?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The evidence
The Board’s approved resolution: "a Total Net Expenditure Budget of $57,250,135, which represents a 5.97% increase", with a capital budget request of $2,300,000.
The Board report says forecasts "reflect projected increases of 6.92%, 3.50%, and 2.90%" for 2027 to 2029. It explains a 4.13% base increase and 1.84% net new, 13 officers added in 2025 and funding for 10 in 2026 "based on four months of salaries", and that salaries and benefits are "approximately 86.5 per cent" of the budget.
The city’s tax table shows Police Services at 58.4 in 2025 and 62.0 in 2026 ($M), a 6.1% increase, equal to 1.26% of the tax rate, and external agencies together at 81.4 and 85.4 ($M). The city says external agencies "make up just over 28% of the overall municipal operating budget net tax requirement".
The first row of the same tax table reads "Property Tax Revenue - Municipal Services" $204.4 (2025 budget) and $211.2 (2026 budget), $M, with a tax rate increase of 2.35%. The next row, "Property Tax Revenue - External Agencies", reads 81.4 and 85.4, a tax rate increase of 1.40%.
Kingston spent $42.8M on running the city office in 2019 and $65.6M in 2025. Prices only went up about 21% in that time.
Why did the cost of running the city office grow 53% in 6 years?
Running the city office
Prices (inflation)
+0%+20%+40%+60%
+53%
2019202020212022202320242025
Show as a table
Year
Running the city office
Prices (inflation)
2019
+0%
+0%
2020
+2%
+1%
2021
+13%
+4%
2022
+27%
+11%
2023
+34%
+16%
2024
+45%
+18%
2025
+53%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.
It could be because…
The city added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $22.8M a year pay for?
Why did office and administration go from $20.8M to $35.4M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The evidence
Running the city office: 2019 $42.8M, 2020 $43.8M, 2021 $48.3M, 2022 $54.2M, 2023 $57.5M, 2024 $62M, 2025 $65.6M.
Kingston spent $45.3M on water, sewers and garbage in 2019 and $66.6M in 2025. Prices only went up about 21% in that time.
Why did the cost of water, sewers and garbage grow 47% in 6 years?
Water, sewers and garbage
Prices (inflation)
−20%+0%+20%+40%+60%
+47%
2019202020212022202320242025
Show as a table
Year
Water, sewers and garbage
Prices (inflation)
2019
+0%
+0%
2020
+1%
+1%
2021
−0%
+4%
2022
+14%
+11%
2023
+33%
+16%
2024
+41%
+18%
2025
+47%
+21%
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
Why it matters
When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.
It could be because…
The city added a service, a building or staff that residents asked for.
Costs were moved from another area, so the total did not really change.
Accounting rules changed how costs are sorted.
Large one-time costs, like a study, lawsuit or repair, landed in one year.
Questions you could ask
What did the extra $21.3M a year pay for?
Why did sewer pipes go from $15.4M to $21.7M?
Was each increase approved by council as a separate decision, or did it happen through the yearly budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
$189,805,000cash and short-term investments at the end of 2025, down from $245,240,000 a year earlier (amounts as printed in thousands)
The city’s cash and short-term investments went from $286,474,000 at the start of 2024 to $245,240,000 at the end of 2024 and $189,805,000 at the end of 2025. In 2025 the city spent $180,030,000 on capital assets, more than the $145,672,000 its operations brought in as cash.
Why it matters
Cash saved up for roads, buildings and pipes is meant to be spent on them. But a steady fall means the next big projects, such as a new pool, may need borrowing or higher taxes.
It could be because…
Cities save in reserves on purpose and spend the savings on capital work, so a falling cash balance in a building year is expected.
Some of the money moved into long-term investments instead of cash. The statements show long-term investments of $ 179,487 in 2025.
The city says its plan is to pay for most capital work from reserve funds rather than debt.
Questions you could ask
At the end of 2025, how much of the $189,805,000 was already promised to approved capital projects?
Does the city’s cash forecast for 2026 and 2027 show the balance falling further, and by how much?
Would the city publish a one-page cash and reserves forecast alongside each year’s budget?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The evidence
The cash flow statement shows net change in cash from operating transactions of 145,672, purchase of tangible capital assets of (180,030), a decrease in cash and short-term investments of (55,435), beginning cash of 245,240 and ending cash of $ 189,805 for 2025. For 2024 the beginning cash was 286,474 (all in thousands of dollars).
The statement of financial position shows long-term investments of 179,487 in 2025 and 175,981 in 2024, and long-term liabilities (debt) of 447,892 in 2025 and 465,463 in 2024 (in thousands of dollars).
The city’s explanation of how it pays for capital: "Capital expenditures are financed primarily through the City’s capital reserve funds, using a pay-as-you-go method". It also says "approximately $61.0M will be raised through this tax levy for capital infrastructure replacement and renewal purposes" in 2026.
September 1, 2026the date of the auditor’s report on the city’s 2025 statements (clean opinion)
An audit is an outside accountant’s check that the books are fair. The city’s auditor signed the 2023 statements on August 13, 2024, the 2024 statements on September 4, 2025, and the 2025 statements on September 1, 2026. Each opinion is clean. The 2025 statements were signed after the Mayor’s 2026 budget was already adopted.
Why it matters
Voters and councillors use the audited statements to judge the city’s finances. If they appear late summer, the audited picture is about eight months old by the time they are posted.
It could be because…
Kingston’s statements include many parts (the housing corporation, utilities, the library and others), and combining them takes time.
The city’s review process includes a committee meeting before Council approval, which the city says it holds before approving the statements.
The dates may follow a steady schedule the city has used for years. We did not compare other cities in this pack.
Questions you could ask
What are the main steps and dates between December 31 and the auditor’s signature, and which cause the delay?
Does the city publish interim or unaudited year-end results before the audit is signed, and where?
On what date did Council approve the 2025 statements, and was it before October 26, 2026?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The evidence
The auditor’s report on the 2025 statements is signed by KPMG LLP, Chartered Professional Accountants, Kingston, dated September 1, 2026. It gives a clean opinion: the statements "present fairly, in all material respects".
The city’s own explanation of review steps: "The Administrative Policies Committee meets with management and the external auditors to review the consolidated financial statements ... prior to council approval of the consolidated financial statements."
3.75%the total property tax rate increase in the proposed 2026 budget, made of 2.35% for city services and 1.4% for outside agencies
The Mayor’s written direction capped the increase for the city’s own services at 2.5%, including 1% for capital. The proposed budget raises that part by 2.35%. The outside agencies, mainly police, are counted separately at 1.4%, which brings the total to 3.75%. The city explains why the split exists.
Why it matters
Residents pay one bill. A cap that covers only part of it does not tell a homeowner what the whole increase will be.
It could be because…
The city explains that the strong-mayor powers do not apply to external agencies, so the Mayor could direct only the city part.
The city says other large Ontario cities are seeing increases of 3.5% to 4.0%, so 3.75% is within the usual range.
Growth in the number of properties adds tax money without raising anyone’s rate.
Questions you could ask
What is the 2026 increase in dollars for an average home, with all parts of the bill included?
Will the city show the combined increase, not just the part under the Mayor’s direction, in every budget summary?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The evidence
The Mayor’s direction asked for a tax increase "that is among the lowest of the other large cities in Ontario, and that the increase is no higher than 2.5%, including 1% capital levy".
The tax table shows property tax revenue for municipal services of 204.4 in 2025 and 211.2 in 2026 ($M), a 2.35% tax rate increase, and external agencies of 81.4 and 85.4, a 1.40% increase, for a total rate increase of 3.75%. After assessment growth of 4.7 and other items the total to raise is 289.5 and 304.2, shown as 5.11%.
The city’s explanation: "Strong Mayor Powers do not apply to external agencies and as a result, the Mayor’s direction on the property tax increase applies only to the municipal services portion of the overall property tax requirement." It also lists comparison cities with approved increases of 3.6% (London), 3.75% (Ottawa), 3.9% (Sudbury) and 3.95% (Barrie).
$15,252,000gas commodity sales in 2025, against a budget of $25,000,000 (amounts as printed in thousands)
The city owns a natural gas network, run by Utilities Kingston. The 2025 budget in the statements expected $25,000,000 from gas commodity sales and $35,797,000 of gas utility spending. The actual figures were $15,252,000 and $27,930,000. The statements’ totals page also prints a different amount of gas commodity purchases ($10,766,000) than the gas page ($15,252,000).
Why it matters
A budget that misses by 39 per cent on one line makes it harder to trust the plan. A mismatch between pages makes it harder to check the statements.
It could be because…
Gas is bought and sold at market prices, so a budget set early can miss when prices move. The statements say costs incurred "have been reimbursed".
The $10,766,000 total may exclude gas bought through inter-company arrangements that cancel out when the statements are combined.
Because commodity costs are passed on, the budget miss may have little effect on taxes.
Questions you could ask
Why was gas commodity revenue budgeted at $25,000,000 when 2024 actual was $14,251,000?
Which pages of the segmented schedule are correct for gas commodity purchases, $15,252,000 or $10,766,000, and what accounts for the gap?
You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.
Speak for Kingston?Send us your answer and we will publish it with this question.
The statement of operations shows "User charges – gas commodity" of 25,000 (budget), 15,252 (2025 actual) and 14,251 (2024), and "Gas utility" expenses of 35,797 (budget), 27,930 (2025 actual) and 26,762 (2024). All amounts are in thousands of dollars.
The segmented schedule for Gas Works shows "Gas commodity purchases" of 15,252 for 2025. The totals page of the same schedule shows "Gas commodity purchases" of 10,766 for 2025 and 14,251 for 2024 (thousands of dollars).
The note on commitments says Utilities Kingston has contracts for "gas transportation, gas storage and purchases of natural gas" and that "Costs incurred have been reimbursed and are reported as expenses on the Consolidated Statement of Operations."
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