Questions · 14 so far
We read Lincoln's financial reports and meeting minutes, and compared its numbers with 24 similar Ontario towns. These are the things that stood out.
These are unusual enough that residents deserve a clear answer from council.
+11%town property tax, 2024 to 2025
In 2025, Lincoln collected $2.8M more in its own property tax than in 2024. That is a 11% jump, while prices went up about 2.1%. None of the 24 similar towns raised theirs by more.
Found automatically from the town's financial reports · 3 sources
+229%running the town office, 2019 to 2025
Lincoln spent $4.9M on running the town office in 2019 and $16M in 2025. Prices only went up about 21% in that time. Only 0 of 24 similar towns had faster growth here.
Found automatically from the town's financial reports · 3 sources
$25.4Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Lincoln had $25.4M saved at the end of 2025, up from $19.2M in 2019. That is 50% of one year's spending. Only 2 of 24 similar towns had less, compared with what they spend.
Found automatically from the town's financial reports · 2 sources
$843per home on council, 2025
Lincoln spent about $843 per home on council in 2025. The typical similar town spent $50. None of the 24 similar towns spent more.
Found automatically from the town's financial reports · 1 source
$4,991per home on long-term debt, 2025
Lincoln spent about $4,991 per home on long-term debt in 2025. The typical similar town spent $1,212. None of the 24 similar towns spent more.
Found automatically from the town's financial reports · 1 source
There may well be a good reason. It is still worth asking what it is.
$16,372,012surplus in 2025, against a budgeted deficit of $3,867,997
A surplus is what is left when a year's revenue is more than its spending. The budget figures in the 2025 audited statements show a planned deficit of $3,867,997. The actual result was a surplus of $16,372,012, a gap of $20,240,009 (worked out by us). Spending came in $1,377,000 above its budget (worked out by us), so the gap is on the revenue side. Grants were $13,642,937 against a budget of $4,246,884. The Town also booked $7,774,744 of "Contributed tangible capital assets" (roads, pipes and similar things that builders hand over to the Town) that the budget did not plan for. The statements explain how the budget was put together, but they do not break the grants down.
Found by reading the town's own documents · 4 sources
$53,432,634long-term debt at the end of 2025, up from $6,853,279 at the end of 2022
Net debt is what a town owes less the financial assets (cash, investments, money owed to it) it holds. At the end of 2022 Lincoln had net financial assets of $3,482,017. At the end of 2023 it had net debt of $1,966,270, at the end of 2024 $9,447,992 and at the end of 2025 $29,351,703. Long-term debt (debentures issued through Niagara Region) was $6,853,279 at the end of 2022 and $53,432,634 at the end of 2025. On top of that, at the end of 2025 the Town had a $2,907,000 short-term loan and a $4,304,532 construction advance, both from Infrastructure Ontario. The 2026 budget book says debt will rise by another $12.5 million in 2026 and that $43.99 million more could be requested over five years. The Town has explained why: most of it is for roads, water and sewer, and it says debt only follows projects Council has already approved.
Found by reading the town's own documents · 8 sources
$691,311net cost to the tax levy of the former BDSS site in the 2026 budget, up from $440,800
The Town took ownership of the former Beamsville District Secondary School (BDSS) site from the District School Board of Niagara in January 2025. It now calls it the Beamsville Community Hub. The budget books show the site costing the tax levy $440,800 in 2025 and $691,311 in 2026, a rise of $250,511, which the Town describes as 0.95% of the tax levy. The purchase was financed with a floating rate loan from which $2,907,000 had been drawn by the end of 2025. The 2025 budget book says the site is "valued at tens of millions of dollars". We did not find the price in the documents we read. The Town says it is still asking residents what the site should become.
Found by reading the town's own documents · 5 sources
+325%water, sewers and garbage, 2019 to 2025
Lincoln spent $2.5M on water, sewers and garbage in 2019 and $10.6M in 2025. Prices only went up about 21% in that time.
Found automatically from the town's financial reports · 2 sources
Background that helps make sense of the rest.
$8,000,000the Town's committed contribution to the new West Lincoln hospital, in the 2024 and 2025 statements
General government (the costs of running the Town itself) was $8,031,823 in 2024 and $16,735,904 in 2025, a rise of $8,704,081 (worked out by us). The Town has explained part of this. Its 2024 statements say it committed $8,000,000 to the West Lincoln Memorial Hospital Foundation for a new hospital, that it had set aside $7,963,691 in a reserve fund, and that the payout was expected in 2025. In the 2025 statements that reserve fund is nil, and the budget reconciliation lists an "WLMH contribution previously approved" of $8,000,000. The 2025 statements do not say in so many words that the payment was made, or when.
Found by reading the town's own documents · 5 sources
4.98%increase in the Town's tax levy in the 2026 budget after growth, of which 0.20% is for ongoing operations
The levy is the part of property taxes the Town sets for itself. The 2026 budget book says the Town's levy rises 4.98% after growth. Only 0.20% of that is for ongoing operations. The former Beamsville high school site adds 0.95% and capital (saving for roads, water and buildings, and paying debt) adds 3.83%. The Town says this is a $111 yearly increase for the average household, or 1.8% on the total tax bill, because the Town's share of the bill is 37%. The 2025 budget book showed a 7.88% increase after growth, which included 1.80% for the school site. The Town has explained each part in its budget book, which is why this is a note and not a question.
Found by reading the town's own documents · 5 sources
0amendments proposed or passed to the 2026 budget, according to the Mayor's decision of November 25, 2025
Lincoln was given strong mayor powers on May 1, 2025. Under them the Mayor proposes the budget, Council may amend it, and the Mayor may veto amendments. On May 20, 2025 the Mayor directed staff to prepare the 2026 budget and to engage Council through workshops. On October 2, 2025 the Mayor shortened the veto period to eight days. On November 25, 2025 the Mayor recorded that Council "proposed or passed no amendments" to the 2026 capital and operating budgets, so the budget was deemed adopted as presented. The Town has published each of these decisions. The Chair of the Budget Committee says that the process "has been different".
Found by reading the town's own documents · 6 sources
$107,708Mayor fundraising received and paid out in 2024, according to the 2026 budget book
The Council budget carries a line, "Mayor Fundraising", with the same amount on the spending side, "Mayor Fundraising Disbursements". It was $90,799 in 2023 and $107,708 in 2024 (actual) and is budgeted at $70,000 in 2025 and 2026. The budget says the money is "sponsorship to be received and offset by related expenditures and charitable disbursements", with no cost to the tax levy. The pages we read do not say who sponsors it, what the event is, or which charities receive the money.
Found by reading the town's own documents · 2 sources
−$29.4Mnet financial position, 2025
In 2019, Lincoln had $17.7M more in cash and money owed to it than it owed to others. By 2025 it was −$29.4M. About 9% of that change ($4.4M) 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 2 of 24 similar towns are in a weaker position.
Found automatically from the town's financial reports · 2 sources
+11%town property tax, 2024 to 2025
In 2025, Lincoln collected $2.8M more in its own property tax than in 2024. That is a 11% jump, while prices went up about 2.1%. None of the 24 similar towns raised theirs by more.
| Year | Town property tax |
|---|---|
| 2019 | $17M |
| 2020 | $18.8M |
| 2021 | $20.1M |
| 2022 | $21.1M |
| 2023 | $23M |
| 2024 | $24.9M |
| 2025 | $27.7M |
A big one-year jump usually means something changed: a new cost, a service that grew, savings being rebuilt, or a problem from earlier years being paid for now. Residents should be able to see exactly which. Spread across every home, it is about $264 more each year.
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 Lincoln? Send us your answer and we will publish it with this question.
Town property tax: $24,924,246 in 2024, $27,747,273 in 2025.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 10, line 9940 · archived copy
Typical increase among 24 similar Ontario towns: 7.1%. Lincoln ranks 1st highest.
Ontario Financial Information Return (FIR), 2025, 24 similar municipalities · Schedule 10, line 9940 · archived copy
Prices (inflation) rose 2.1% over the same year.
+229%running the town office, 2019 to 2025
Lincoln spent $4.9M on running the town office in 2019 and $16M in 2025. Prices only went up about 21% in that time. Only 0 of 24 similar towns had faster growth here.
| Year | Running the town office | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | +10% | +1% |
| 2021 | +56% | +4% |
| 2022 | +72% | +11% |
| 2023 | +65% | +16% |
| 2024 | +53% | +18% |
| 2025 | +229% | +21% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Lincoln? Send us your answer and we will publish it with this question.
Running the town office: 2019 $4.9M, 2020 $5.3M, 2021 $7.6M, 2022 $8.4M, 2023 $8.0M, 2024 $7.4M, 2025 $16M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Council, from $411K to $9.0M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Typical growth among similar towns: 55%. Lincoln ranks 1st of 25.
Ontario Financial Information Return (FIR), 2025, 24 similar municipalities · Schedule 40 · archived copy
$25.4Min savings at the end of 2025
Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Lincoln had $25.4M saved at the end of 2025, up from $19.2M in 2019. That is 50% of one year's spending. Only 2 of 24 similar towns had less, compared with what they spend.
| Year | Savings (reserves) |
|---|---|
| 2019 | $19.2M |
| 2020 | $17.9M |
| 2021 | $15.9M |
| 2022 | $12.3M |
| 2023 | $12.8M |
| 2024 | $24.4M |
| 2025 | $25.4M |
With little saved, a broken bridge or a storm has to be paid for with a sudden tax increase or a loan. Low savings can also mean past budgets were balanced by spending savings instead of facing the real cost.
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 Lincoln? Send us your answer and we will publish it with this question.
Savings (reserves and reserve funds): 2019 $19.2M, 2020 $17.9M, 2021 $15.9M, 2022 $12.3M, 2023 $12.8M, 2024 $24.4M, 2025 $25.4M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, line 6420 · archived copy
Typical among similar towns: savings equal to 87% of a year's spending. Lincoln: 50%.
Ontario Financial Information Return (FIR), 2025, 24 similar municipalities · Schedules 40 and 70 · archived copy
$843per home on council, 2025
Lincoln spent about $843 per home on council in 2025. The typical similar town spent $50. None of the 24 similar towns spent more.
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
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 Lincoln? Send us your answer and we will publish it with this question.
Council per home: Lincoln $843; typical similar town $50; ranked 1st highest of 25.
Ontario Financial Information Return (FIR), 2025, 24 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$4,991per home on long-term debt, 2025
Lincoln spent about $4,991 per home on long-term debt in 2025. The typical similar town spent $1,212. None of the 24 similar towns spent more.
Spending more than neighbours is not wrong by itself. It might buy better service. But it is the first place to look for costs that could be lower, such as contracts that were not competitively bid.
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 Lincoln? Send us your answer and we will publish it with this question.
Long-term debt per home: Lincoln $4,991; typical similar town $1,212; ranked 1st highest of 25.
Ontario Financial Information Return (FIR), 2025, 24 similar municipalities · Schedule 40 and Schedule 2 · archived copy
$16,372,012surplus in 2025, against a budgeted deficit of $3,867,997
A surplus is what is left when a year's revenue is more than its spending. The budget figures in the 2025 audited statements show a planned deficit of $3,867,997. The actual result was a surplus of $16,372,012, a gap of $20,240,009 (worked out by us). Spending came in $1,377,000 above its budget (worked out by us), so the gap is on the revenue side. Grants were $13,642,937 against a budget of $4,246,884. The Town also booked $7,774,744 of "Contributed tangible capital assets" (roads, pipes and similar things that builders hand over to the Town) that the budget did not plan for. The statements explain how the budget was put together, but they do not break the grants down.
A budget is the promise made to taxpayers about what a year will cost. When the result is far from the promise, residents want to know whether the money is spendable cash or a one-time gift tied to a building project. Most of this gap looks like money that is tied to capital projects, not extra money for day-to-day spending, but the statements we could read do not say how much.
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 Lincoln? Send us your answer and we will publish it with this question.
Statement of operations, 2025: "Annual (deficit) surplus" budget (3,867,997), actual 16,372,012 (2024 actual 6,742,958). "Grants" budget 4,246,884, actual 13,642,937 (2024 6,854,095). "Contributions from developers" budget 2,291,492, actual 3,128,569. "Contributed tangible capital assets" budget "--", actual 7,774,744. "Total revenue" budget 54,214,122, actual 75,831,131. "Total expenses" budget 58,082,119, actual 59,459,119.
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Consolidated statement of operations and accumulated surplus, PDF page 7 (printed page 5)
Note 20, Budget data: "Budget data presented in these consolidated financial statements are based upon the 2025 operating and capital budgets approved by Council on December 16, 2024." The reconciliation lists, among other lines, "Developer contributions and government grants for capital" 4,949,373 and "WLMH contribution previously approved" 8,000,000, and ends: "Net budgeted deficit" (3,867,997); "Actual annual surplus as per consolidated statement of operations" 16,372,012.
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Note 20, Budget data, PDF page 33 (printed page 31)
Statement of changes in net debt, 2025: "Contributed tangible capital assets" shown as a deduction of (7,774,744) in the actual column; "Acquisition of tangible capital assets" (36,118,034) against a budget of (18,741,790).
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Consolidated statement of changes in net debt, PDF page 8 (printed page 6)
Statement of operations, 2023: "Total revenues" budget 45,438,230, actual 53,399,766. "Total expenses" budget 44,117,866, actual 47,197,552.
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2023 · Consolidated Statement of Operations and Accumulated Surplus, PDF page 9 (printed page 6)
$53,432,634long-term debt at the end of 2025, up from $6,853,279 at the end of 2022
Net debt is what a town owes less the financial assets (cash, investments, money owed to it) it holds. At the end of 2022 Lincoln had net financial assets of $3,482,017. At the end of 2023 it had net debt of $1,966,270, at the end of 2024 $9,447,992 and at the end of 2025 $29,351,703. Long-term debt (debentures issued through Niagara Region) was $6,853,279 at the end of 2022 and $53,432,634 at the end of 2025. On top of that, at the end of 2025 the Town had a $2,907,000 short-term loan and a $4,304,532 construction advance, both from Infrastructure Ontario. The 2026 budget book says debt will rise by another $12.5 million in 2026 and that $43.99 million more could be requested over five years. The Town has explained why: most of it is for roads, water and sewer, and it says debt only follows projects Council has already approved.
Debt is a promise to pay interest and principal for many years, out of taxes, water rates and development charges. Lincoln's interest on long-term debt rose from $1,158,286 in 2024 to $1,481,835 in 2025. Residents will want to know how high it will go. The Town's own internal debt limit would be passed in 2031 if the whole five-year capital plan went ahead without more funding, according to the budget book.
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 Lincoln? Send us your answer and we will publish it with this question.
Statement of financial position, December 31, 2025: "Long-term debt" 53,432,634 (2024 30,294,285). "Net debt" (29,351,703) (2024 (9,447,992)). "Short-term loan" 2,907,000 (2024 "--"). "Construction advance" 4,304,532 (2024 3,490,692).
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Consolidated statement of financial position, PDF page 6 (printed page 4)
Statement of financial position, December 31, 2023: "Long-term debt (note 10)" 25,786,683 (2022, restated: 6,853,279). "Net financial assets (net debt)" (1,966,270) (2022: 3,482,017).
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2023 · Consolidated Statement of Financial Position, PDF page 8 (printed page 5)
Note 11, Net long-term liabilities: "Net long-term liabilities of $53,381,369 ($30,234,104 in 2024)", liabilities issued by the Region of Niagara for which the Town pays principal and interest. Principal due: 2026 1,618,856; 2027 1,662,207; "Thereafter" 44,859,812. Interest "amounted to $1,481,835 ($1,158,286 in 2024)", at rates "ranging from 1.96% to 5.04%". "The annual principal and interest payments required to service these liabilities are within the annual debt repayment limit prescribed by the Ministry of Municipal Affairs."
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Note 11, Net long-term liabilities, PDF pages 23 and 24 (printed pages 21 and 22)
Note 5, Short term loan: a floating rate capital loan for the former Beamsville District Secondary School site of up to "a maximum of $4,000,000"; "At December 31, 2025 the Town had drawn $2,907,000". Note 6, Construction advance: a bridge loan of up to "a maximum of $26,832,049" from Infrastructure Ontario; drawings 6,512,466 in 2025; "Converted to long term debt" (5,698,626); balance at end of year 4,304,532.
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Notes 5 and 6, PDF page 20 (printed page 18)
Debt and Capital Financing: "As of December 31, 2025, the Town expects to have outstanding debentures of $53.4 million." "There is no proposed debenture issuance for new projects in the 2026 Capital Budget. Debentures will only be issued for previously approved projects with debt funding, as they become substantially complete."
Town of Lincoln 2026 Budget Book · Debt and Capital Financing, PDF page 210 (printed page 187)
"As of the end of 2026, it is anticipated that total external debt will increase by $12.5 million."
Town of Lincoln 2026 Budget Book · Debt and Capital Financing, PDF page 211 (printed page 188)
"The Town's debt relates to over 32 different projects. More than 80% of it relates to infrastructure projects like roads, water and sewer." On the internal limit: "If all of the capital projects in the 5-year forecast are carried out without additional funding, the Town would exceed its internal limit in 2031".
Town of Lincoln 2026 Budget Book · What is the debt for?, PDF page 212 (printed page 189); internal debt limit, PDF page 215 (printed page 192)
"The total request over five years is expected to be $43.99 million, with zero debt requested in 2026." "None of the remaining debt has been adopted by Council".
Town of Lincoln 2026 Budget Book · Debt Issuance in the Forecast, PDF page 216 (printed page 193)
$691,311net cost to the tax levy of the former BDSS site in the 2026 budget, up from $440,800
The Town took ownership of the former Beamsville District Secondary School (BDSS) site from the District School Board of Niagara in January 2025. It now calls it the Beamsville Community Hub. The budget books show the site costing the tax levy $440,800 in 2025 and $691,311 in 2026, a rise of $250,511, which the Town describes as 0.95% of the tax levy. The purchase was financed with a floating rate loan from which $2,907,000 had been drawn by the end of 2025. The 2025 budget book says the site is "valued at tens of millions of dollars". We did not find the price in the documents we read. The Town says it is still asking residents what the site should become.
A building bought for the community can be worth a great deal, and can also cost a great deal to heat, clean and repair while its future is decided. Residents are paying for it every year in their taxes, so they will want to know what the Town paid, what it plans to do and when the yearly cost ends or is covered by what the site earns.
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 Lincoln? Send us your answer and we will publish it with this question.
2026 Beamsville Community Hub (Former BDSS) Budget: "User Fees & Service Charges" 315,000 (2025 budget), 287,940 (2026 budget). "Expenditure" 755,800 (2025), 979,251 (2026). "Net Levy Impact" (440,800) in 2025 and (691,311) in 2026, a change of (250,511).
Town of Lincoln 2026 Budget Book · 2026 Beamsville Community Hub (Former BDSS) Budget, PDF page 128 (printed page 113)
Operating Budget Overview: "Operating and maintaining the BDSS site in 2026 is projected to cost approximately an additional $250,000, or 0.95% of the tax levy." The Town says residents will "guide decisions" on the site through "public consultations and feasibility studies".
Town of Lincoln 2026 Budget Book · Operating Budget Overview, PDF page 25 (printed page 21)
The Town "completed a successful agreement to acquire the surplus property housing the former BDSS site from the DSBN" in June 2024 and "took ownership of the site in January 2025". It continues "to explore short-term uses and rentals for the facility".
Town of Lincoln 2026 Budget Book · Beamsville Community Hub (Former BDSS), PDF page 127 (printed page 112)
Note 5, Short term loan: "The loan can be up to a maximum of $4,000,000, is non-revolving, and due on demand." "At December 31, 2025 the Town had drawn $2,907,000 (nil in 2024)."
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Note 5, Short term loan, PDF page 20 (printed page 18)
2025 Operating Budget Overview: "By acquiring this asset, valued at tens of millions of dollars, we have a unique chance to shape its future." "The estimated operating costs for the BDSS site in 2025 are projected to be 1.8%, which amounts to about $441 thousand."
Town of Lincoln 2025 Budget Book · Operating Budget Overview, PDF page 21 (printed page 18)
+325%water, sewers and garbage, 2019 to 2025
Lincoln spent $2.5M on water, sewers and garbage in 2019 and $10.6M in 2025. Prices only went up about 21% in that time.
| Year | Water, sewers and garbage | Prices (inflation) |
|---|---|---|
| 2019 | +0% | +0% |
| 2020 | −3% | +1% |
| 2021 | +2% | +4% |
| 2022 | +264% | +11% |
| 2023 | +270% | +16% |
| 2024 | +269% | +18% |
| 2025 | +325% | +21% |
Change since the first year shown. The grey line is how much prices rose overall, for comparison.
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.
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 Lincoln? Send us your answer and we will publish it with this question.
Water, sewers and garbage: 2019 $2.5M, 2020 $2.4M, 2021 $2.5M, 2022 $9.1M, 2023 $9.2M, 2024 $9.2M, 2025 $10.6M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
Biggest driver: Sewer pipes, from $591K to $4.9M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 40 · archived copy
$8,000,000the Town's committed contribution to the new West Lincoln hospital, in the 2024 and 2025 statements
General government (the costs of running the Town itself) was $8,031,823 in 2024 and $16,735,904 in 2025, a rise of $8,704,081 (worked out by us). The Town has explained part of this. Its 2024 statements say it committed $8,000,000 to the West Lincoln Memorial Hospital Foundation for a new hospital, that it had set aside $7,963,691 in a reserve fund, and that the payout was expected in 2025. In the 2025 statements that reserve fund is nil, and the budget reconciliation lists an "WLMH contribution previously approved" of $8,000,000. The 2025 statements do not say in so many words that the payment was made, or when.
This is a large, one-time gift towards a hospital that serves the area, and the Town set the money aside in advance, so there is nothing hidden about it. It matters because it explains why 2025 spending looks so different, and because the Town is still paying off the debt it borrowed for its share.
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 Lincoln? Send us your answer and we will publish it with this question.
Note 19(a): "The Town has committed $8,000,000 to the West Lincoln Memorial Hospital Foundation for the purpose of construction of a new hospital." "In 2024, the Town issued debentures of $5,054,825 for a portion of the Town's contribution". "At December 31, 2024, the WLMH reserve fund has a balance of $7,963,691 ($2,620,436 in 2023)." The note says the Town's portion is $8,000,000 of an estimated municipal portion of $50,000,000.
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2024 (Deloitte LLP, July 31, 2025) · Note 19, Commitments, (a) West Lincoln Memorial Hospital, PDF page 29 (printed page 27)
Statement of operations: "General government" budget 16,567,229, actual 16,735,904 (2024 8,031,823).
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Consolidated statement of operations and accumulated surplus, PDF page 7 (printed page 5)
Note 13, reserves set aside by Council: "West Lincoln Memorial Hospital" "--" in 2025 (2024 7,963,691). "Total reserves and reserve funds" 25,387,867 (2024 24,390,500).
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Note 13, Accumulated surplus, PDF page 27 (printed page 25)
Note 20, Budget data, expenses and transfers: "WLMH contribution previously approved" 8,000,000, added to reach "Total expenses" 58,082,119.
The Corporation of the Town of Lincoln, Consolidated Financial Statements, December 31, 2025 (Deloitte LLP, July 6, 2026) · Note 20, Budget data, PDF page 33 (printed page 31)
Debt Servicing Charges note 3: of the remaining $357k, "$15k for the WLMH". The debt chart text lists "West Lincoln Memorial Hospital" among debentures "which have been issued up to 2025".
Town of Lincoln 2026 Budget Book · 2026 Expenditure Budget Notes, note 3, PDF page 35 (printed page 31); Long-term Debt, PDF page 214 (printed page 191)
4.98%increase in the Town's tax levy in the 2026 budget after growth, of which 0.20% is for ongoing operations
The levy is the part of property taxes the Town sets for itself. The 2026 budget book says the Town's levy rises 4.98% after growth. Only 0.20% of that is for ongoing operations. The former Beamsville high school site adds 0.95% and capital (saving for roads, water and buildings, and paying debt) adds 3.83%. The Town says this is a $111 yearly increase for the average household, or 1.8% on the total tax bill, because the Town's share of the bill is 37%. The 2025 budget book showed a 7.88% increase after growth, which included 1.80% for the school site. The Town has explained each part in its budget book, which is why this is a note and not a question.
The Town says most of the increase is a deliberate decision to set money aside and to pay interest on debt, not a rise in the cost of running things. That is a choice residents can weigh. The budget also shows debt servicing growing 52.8% in 2026, so the choice and the debt are linked.
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Tax Levy Supported Budget, 2026: Ongoing Operations 0.20%; Former BDSS 0.95%; Capital 3.83%; "Total for Operations and Capital" 4.98%, which is 1.84% on the total average tax bill, $111 per household. Expenditures 35,039 (2025) to 39,148 (2026) in $000s, up 11.7%.
Town of Lincoln 2026 Budget Book · 2026 Tax Levy Supported Budget, PDF page 29 (printed page 25)
Revenue note 1: "Property tax increase related to operations of 4.98% will result after factoring in anticipated growth of 2.51% - 0.20% for operations net of growth, 2.47% for capital investment in Infrastructure Reserve Fund, 1.36% for capital debenture principal and interest charges on roads and fire vehicles, and an additional 0.95% increase related to carrying and operational costs of the Beamsville Community Hub".
Town of Lincoln 2026 Budget Book · 2026 Tax Levy Revenue Budget Notes, note 1, PDF page 31 (printed page 27)
"For the average household, the Town's 2026 budget translates to a $111 annual increase, or 1.8% on the total tax bill." "Notably, Lincoln's portion of the total property tax bill is just 37% (approximately one-third), with the Niagara Region at 53% and school boards at 10%."
Town of Lincoln 2026 Budget Book · Putting It All Together, PDF page 25 (printed page 21)
Expenditure note 3: "Increase in debt servicing charges due to new debenture principal and interest payments anticipated for 2026". "$1.08M is funded by development charges (offsetting revenues). Of the remaining $357k, $182k pertains to Lincoln Avenue, $55k for fire vehicles". Debt Servicing Charges 2,716 (2025) to 4,151 (2026), up 52.8%.
Town of Lincoln 2026 Budget Book · 2026 Tax Levy Supported Expenditures and notes, PDF pages 34 and 35 (printed pages 30 and 31)
Net Levy Impact table, 2025: Capital 3.00%; Operating 3.08%; "Net Levy Impact pre BDSS" 6.08%; BDSS 1.80%; "Total Incl. Capital and BDSS" 7.88%.
Town of Lincoln 2025 Budget Book · 2025 Tax Levy Supported Budget, PDF page 24 (printed page 21)
0amendments proposed or passed to the 2026 budget, according to the Mayor's decision of November 25, 2025
Lincoln was given strong mayor powers on May 1, 2025. Under them the Mayor proposes the budget, Council may amend it, and the Mayor may veto amendments. On May 20, 2025 the Mayor directed staff to prepare the 2026 budget and to engage Council through workshops. On October 2, 2025 the Mayor shortened the veto period to eight days. On November 25, 2025 the Mayor recorded that Council "proposed or passed no amendments" to the 2026 capital and operating budgets, so the budget was deemed adopted as presented. The Town has published each of these decisions. The Chair of the Budget Committee says that the process "has been different".
A budget with a 4.98% levy increase and a growing debt load went through with no changes from any of nine members. That may mean Council agreed after months of workshops. It may also mean the new process left less room for debate in public. The documents we could read do not show which. We could not read any council or budget committee minutes.
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 Lincoln? Send us your answer and we will publish it with this question.
Strong Mayor Powers page: "The Town of Lincoln was granted Strong Mayor Powers, as part of Bill 3, the Strong Mayors, Building Homes Act, 2022, effective May 1, 2025." Among the powers: "Proposing the Town's budget, which would be subject to Council amendments, a Mayoral veto, and a Council override process".
Town of Lincoln, Strong Mayor Powers page · Opening paragraphs and list of powers
Mayoral Decision MDE-2025-04, November 25, 2025: "Council proposed or passed no amendments to the 2026 Capital and Operating Budget during the review period." "The 2026 Budget is therefore deemed adopted as originally presented."
Mayoral Decision MDE-2025-04, Strong Mayor Budget Process (November 25, 2025) · Decision text, PDF page 1
Mayoral Decision MDE-2025-03, October 2, 2025: the Budget Committee "approved a resolution at the September 29, 2025, Budget Committee meeting, to shorten the time period for Council amendments to the Mayor's 2026 Proposed Budget to twenty-seven (27) days" and to shorten the override period to thirteen (13) days; the Mayor shortened the veto period "to eight (8) days".
Mayoral Decision MDE-2025-03, Decision to shorten the Veto Period for the 2026 Budget (October 2, 2025) · Decision text, PDF page 1
Mayoral Directive MDI-2025-01, May 20, 2025: staff "shall actively engage with Members of Council, including the Chair and Vice-Chair of the Budget Committee; and that engagement occur throughout the process, including through workshops, updates, and the incorporation of Council input in the development of the draft budget."
Mayoral Directive MDI-2025-01, Direction to Prepare the 2026 Budget (May 20, 2025) · Direction, item 3, PDF page 1
Budget Committee Chair's message: "While this year, the process with the strong mayor legislation has been different, this budget continues our commitment to responsible financial stewardship". Mayor's message: "this is Lincoln's budget. It is something we all own together".
Town of Lincoln 2026 Budget Book · Messages from the Mayor and the Chair of the Budget Committee, PDF pages 4 and 5 (printed pages 2 and 3)
"Combined, these adjustments result in a total 4.98% increase on the Town's portion of the tax bill, which equates to 1.84% increase" on the overall bill.
Town of Lincoln 2026 Budget Book · PDF page 20 (printed page 18 of 265)
$107,708Mayor fundraising received and paid out in 2024, according to the 2026 budget book
The Council budget carries a line, "Mayor Fundraising", with the same amount on the spending side, "Mayor Fundraising Disbursements". It was $90,799 in 2023 and $107,708 in 2024 (actual) and is budgeted at $70,000 in 2025 and 2026. The budget says the money is "sponsorship to be received and offset by related expenditures and charitable disbursements", with no cost to the tax levy. The pages we read do not say who sponsors it, what the event is, or which charities receive the money.
Money that passes through a town's books is covered by the Town's audit and its rules. It is reasonable for residents to know where it comes from and where it goes.
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.
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2026 Council Budget: "Mayor Fundraising" 90,799 (2023 actual), 107,708 (2024 actual), 70,000 (2025 budget), 70,000 (2026 budget). "Mayor Fundraising Disbursements" 90,799, 107,708, 70,000, 70,000. "Personnel" 290,950, 305,757, 309,965, 330,415. "Net Levy Impact" (418,562), (393,649), (452,358), (475,972).
Town of Lincoln 2026 Budget Book · 2026 Council Budget, PDF page 42 (printed page 37)
Council Budget Notes, note 1: "Mayor fundraising sponsorship to be received and offset by related expenditures and charitable disbursements, no net levy impact."
Town of Lincoln 2026 Budget Book · Council Budget Notes, PDF page 43 (printed page 38)
−$29.4Mnet financial position, 2025
In 2019, Lincoln had $17.7M more in cash and money owed to it than it owed to others. By 2025 it was −$29.4M. About 9% of that change ($4.4M) 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 2 of 24 similar towns are in a weaker position.
| Year | Net financial position |
|---|---|
| 2019 | $17.7M |
| 2020 | $19.6M |
| 2021 | $16.1M |
| 2022 | $5.9M |
| 2023 | −$2.0M |
| 2024 | −$9.4M |
| 2025 | −$29.4M |
This number is one of the clearest signs of whether a town is living within its means. The accounting-rule part is a bill that will come due when the landfill closes, not money already spent. The rest is real borrowing and spending of savings.
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Net financial assets: 2019 $17.7M, 2020 $19.6M, 2021 $16.1M, 2022 $5.9M, 2023 −$2.0M, 2024 −$9.4M, 2025 −$29.4M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, line 9945 · archived copy
Future landfill and similar closing costs recorded: $4.4M. Long-term debt: $53.4M. Temporary loans: $7.2M.
Ontario Financial Information Return (FIR), 2019 to 2025 · Schedule 70, lines 2920, 2699, 2099 · archived copy