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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Sault Ste Marie'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 · 9 so far
Things worth asking about
We read Sault Ste Marie'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.
3.1 yearsof landfill room left at current fill rates, down from 4.2 years a year earlier
The City's audited statements say the 5th Line Landfill has about 186,000 metric tons of room left, which at current fill rates is about 3.1 years. A year earlier the same note said about 300,000 metric tons and 4.2 years. The City already owes $38,403,399 for closing and looking after the landfill later, and says that will be "funded from future taxation revenues". It has set aside $15,465,684 in a landfill reserve (money saved for a named purpose). The 2026 budget book plans $22,200,000 of landfill cell development over five years and lists a further landfill expansion of $12 million that is not in its debt forecast. The City has explained the plan: a 2019 business plan raises landfill fees and the tax levy each year.
Found by reading the city's own documents · 6 sources
$2,100,000lower yearly transfer to capital reserves in the final 2026 budget than in the preliminary budget
A capital reserve is money the City sets aside each year to replace roads, vehicles and buildings later. The preliminary 2026 budget book listed reserve transfers of $8,428,091 for 2026, including $2,798,267 for the landfill and $2,980,796 for public works. The final capital budget lists $6,328,091, with $973,267 for the landfill and $2,705,796 for public works. The Chief Financial Officer had already written that the reserves are short: the 2024 target was $19.4 million but the actual was $17.2 million, and the preliminary budget left about a $900,000 shortfall in capital reserve growth. We did not find the City's reason for the change between the preliminary and final books.
Found by reading the city's own documents · 4 sources
$92,862,871projected outside debt in 2027, against $11,902,825 in 2026
At the end of 2025 the City itself owed $12,685,298 in long-term loans, for the twin pad. The 2026 budget book projects outside debt of $11,902,825 in 2026 and $92,862,871 in 2027, because of two sewage projects, the Biosolids Management Facility and the West End Plant Phase 2. Yearly debt payments are projected to rise from $2,866,323 in 2026 to $8,552,047 in 2028. The City has explained the plan: those projects are paid for by sewer rates, and a large grant already lowered the forecast. The Chief Financial Officer also writes that the City has room for about $40 million more debt, that a further $20 million is not in the forecast, and recommends that Council not take on more debt until the two project costs are final.
Found by reading the city's own documents · 4 sources
$67.0 millionestimated cost on one page of the 2026 budget book, against $56 million on another
Biosolids are the solids left after sewage is treated. The Chief Financial Officer's report lists the Biosolids Management Facility at an estimated $67.0 million, with $48.2 million of debt, paid two-thirds from sewer rates and one-third from the landfill. The project page in the same book says the budget "remains the estimate of $56 million", paid 80% from sewer rates and 20% from the landfill, and shows $31,084,087 of long-term debt. The sewer share comes to about $44.7 million either way (worked out by us), but the landfill share would be about $22.3 million on one page and about $11.2 million on the other (worked out by us), and the landfill's five-year capital plan shows $7,938,831. We could not tell from the book how these fit together.
Found by reading the city's own documents · 3 sources
$43,950,252final 2026 police budget, up from $39,650,897 in 2025
The final 2026 operating budget gives the Police Services Board $43,950,252, up from $39,650,897 in 2025, an increase of $4,299,355 (worked out by us), or about 10.8% (worked out by us). The preliminary book says the Police Services Board is "accounting for 85% of the total expense increase" in its levy and local boards category, and describes "a net increase of 11% for the Police Services Board". The City's total municipal levy for 2026 is $151,644,623, so police are about 29% of it (worked out by us). The City has said why this worries it: it writes that police services are "outpacing the City's ability to deliver the services" and that police are the largest contributor to levy growth.
Found by reading the city's own documents · 4 sources
$910,080dividends the City received in 2025 from PUC Inc. and PUC Services Inc., which reported net income of $7,819,906
The City owns all the shares of PUC Inc. and PUC Services Inc., which provide electricity distribution and water, wastewater and electrical management services. In 2025 the two reported combined net income of $7,819,906, and the City received dividends (a share of profit) of $910,080. The City has also lent them $31,720,000 in unsecured notes, including $25,000,000 at 6.1% that is payable one year after the City asks. Its statements show $7,939,565 of management fees charged in dealings with them. Separately, the City guarantees the bank debts of the Public Utilities Commission, a related body whose accounts it consolidates, up to $8,000,000; $3,956,715 was owing at the end of 2025. One summary table in the notes does not add up as printed: total assets of $291,153,512 against total liabilities and equity of $296,460,804.
Found by reading the city's own documents · 4 sources
$4,581,155.39spent on corporate financial expenses by September 30, 2025, against a $2,497,614 budget for the year
The third-quarter report for 2025 shows $4,581,155.39 spent in nine months on the corporate financial expenses line, against a full-year budget of $2,497,614. The City explains it in a note: the line reflects tax write-offs from a settlement that "have had a multi-year impact", with a significant part already allowed for in 2024. The audited statements show the City's allowance for tax appeals and other items rose from $2,210,000 to $3,169,200. The 2026 budget book adds that large assessment appeals settled in 2025 lowered revenue growth.
Found by reading the city's own documents · 3 sources
2022year of the newest council pay summary we found on the City's budget page
The City's budget page links a summary of council pay and expenses under 2021 and 2022 only. The Integrity Commissioner page lists annual reports up to 2023. The 2023 report is three pages long: it covers one request for advice from a councillor, on the Municipal Conflict of Interest Act, and costs of $1,542.45 for the year and $13,476.26 since the first appointment in 2018. We did not find later pay statements or reports on those pages. They may be posted somewhere else, or there may be nothing more to report.
Found by reading the city's own documents · 3 sources
3.1 yearsof landfill room left at current fill rates, down from 4.2 years a year earlier
The City's audited statements say the 5th Line Landfill has about 186,000 metric tons of room left, which at current fill rates is about 3.1 years. A year earlier the same note said about 300,000 metric tons and 4.2 years. The City already owes $38,403,399 for closing and looking after the landfill later, and says that will be "funded from future taxation revenues". It has set aside $15,465,684 in a landfill reserve (money saved for a named purpose). The 2026 budget book plans $22,200,000 of landfill cell development over five years and lists a further landfill expansion of $12 million that is not in its debt forecast. The City has explained the plan: a 2019 business plan raises landfill fees and the tax levy each year.
Why it matters
Every household pays for garbage, and a landfill that runs out forces a costly choice: build a new cell, haul waste far away or find a new site. Residents will want to know the cost, who pays and when, before the room runs out.
It could be because…
Landfill cell development, already in the capital plan, is meant to add room. The remaining-room figure may only count the cells that are open today.
The room left may have been re-measured by a survey rather than used up. The City does not say.
The 2019 business plan, which Council approved, raises fees and the levy over 15 years to pay for landfill costs, so the cost may already be planned.
A new biosolids and food waste facility is planned, which could change how much waste goes to the landfill.
Questions you could ask
How much of the $22,200,000 of landfill cell development adds new disposal room, and how many years will it add?
The remaining room fell by 114,000 metric tons in one year (worked out by us from 300,000 and 186,000), while the budget book says about 65,000 tonnes of municipal waste arrive each year. What explains the difference?
Who pays for the $12 million expansion, and will it be borrowed?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
Note 15, Asset retirement obligation, landfill closure: "The site has capacity of approximately 3,000,000 metric tons with approximately 186,000 metric tons of remaining capacity. At current average fill rates, the site has a remaining operating life of approximately 3.1 years." Landfill closure balance at end of year $38,403,399 (2024 $37,756,396). "Obligations related to landfill closure will be funded from future taxation revenues. The City has established a reserve to contribute to the cost of closing and maintaining the landfill site of $15,465,684 (2024 - $13,858,802)."
Note 15, landfill closure, a year earlier: "The site has capacity of approximately 3,000,000 metric tons with approximately 300,000 metric tons of remaining capacity. At current average fill rates, the site has a remaining operating life of approximately 4.2 years."
Other near-future capital requirements not in the debt forecast include: "Landfill Site Improvements/Expansion Estimate: $12 million Debt Required: $12 million". The Chief Financial Officer also writes that "Anticipated debt in the near future of $20 million is not included in the debt forecast."
Five-Year Capital Budget Summary, Public Works, Landfill: "Landfill Cell Development" 2,500,000 in 2026, 2,200,000 in 2027, 650,000 in 2028, 6,800,000 in 2029, 10,050,000 in 2030, total 22,200,000. "Landfill Pump Station" total 1,315,000. "Landfill Fleet/Equipment" total 5,959,000.
Funding Availability, Note 2: "The Landfill Business and Implementation (B&I) Plan was approved by Council on October 22, 2019. There will be a 20% increase in user fees every five years, in addition to a waste management system levy increase annually." It adds: "average annual levy increases from 2020 to 2035 of 8.08%".
Waste Management: the City "Oversees the environmentally safe disposal of municipal solid waste of approximately 65,000 tonnes annually" and manages "the 84-hectare City owned landfill at Fifth Line East".
$2,100,000lower yearly transfer to capital reserves in the final 2026 budget than in the preliminary budget
A capital reserve is money the City sets aside each year to replace roads, vehicles and buildings later. The preliminary 2026 budget book listed reserve transfers of $8,428,091 for 2026, including $2,798,267 for the landfill and $2,980,796 for public works. The final capital budget lists $6,328,091, with $973,267 for the landfill and $2,705,796 for public works. The Chief Financial Officer had already written that the reserves are short: the 2024 target was $19.4 million but the actual was $17.2 million, and the preliminary budget left about a $900,000 shortfall in capital reserve growth. We did not find the City's reason for the change between the preliminary and final books.
Why it matters
Cutting what is set aside makes this year's tax bill smaller and pushes the cost to later years, when roads and buildings still have to be replaced. The City's own report calls the roads and buildings an infrastructure deficit.
It could be because…
Council may have chosen a smaller tax increase this year and planned to catch up later. The Chief Financial Officer says future forecasts will raise reserve transfers by up to 2% a year.
Landfill work may be paid another way in 2026, such as debt or a grant, so the reserve transfer was not needed.
The two books may not be measured the same way, because the preliminary book was a starting point for Council's debate.
Questions you could ask
Why did the final budget lower the transfers to capital reserves by $2,100,000, and who decided it?
How much did the change lower the 2026 levy, and when will the lost transfers be made up?
With only 3.1 years of landfill room left, how will the $1,825,000 not set aside in 2026 be replaced?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
Funding Availability, Reserves (annual allocation), 2026: total 8,428,091, including "Landfill (Note 2)" 2,798,267 and "Public Works and Transportation-Works" 2,980,796.
Funding Availability, Reserves (annual allocation), 2026: total 6,328,091, including "Landfill (Note 2)" 973,267 and "Public Works and Transportation-Works" 2,705,796.
2026 Final Capital Budget · Five-Year Capital Budget Summary 2026 to 2030, Funding Availability, PDF page 12
"With other pressures on the levy in 2025, only inflation was added to the capital reserves, resulting in a levy increase of only 0.3%. Including the final budget increase for PW fleet requirements, this brings the total to 0.7%, approximately a $900,000 shortfall for capital reserve growth." It adds: "The target capital reserve level for 2024 was $19.4 million, but the actual was $17.2 million."
"The shortfall from the long-term financial plan to grow the capital reserves may increase the risk of not being able to maintain/replace the assets required for the service levels. Future budget forecasts will increase the levy for reserve transfers up to 2% to provide for capital requirements within the 10-year plan."
$92,862,871projected outside debt in 2027, against $11,902,825 in 2026
At the end of 2025 the City itself owed $12,685,298 in long-term loans, for the twin pad. The 2026 budget book projects outside debt of $11,902,825 in 2026 and $92,862,871 in 2027, because of two sewage projects, the Biosolids Management Facility and the West End Plant Phase 2. Yearly debt payments are projected to rise from $2,866,323 in 2026 to $8,552,047 in 2028. The City has explained the plan: those projects are paid for by sewer rates, and a large grant already lowered the forecast. The Chief Financial Officer also writes that the City has room for about $40 million more debt, that a further $20 million is not in the forecast, and recommends that Council not take on more debt until the two project costs are final.
Why it matters
A city's debt payments come out of the same budget as snow clearing and arenas. If the projects cost more than estimated, or sewer rates do not cover the payments, the gap could land on the tax bill.
It could be because…
The City says the two sewage projects are paid for by the sanitary (sewer) rate, not the tax levy, and that a large grant already reduced the debt needed.
The projected debt is a forecast. The book says no new debt is needed for 2026 and the amounts depend on cash flow and final costs.
The sewer rate study in the capital plan may already raise rates enough to cover the payments.
Questions you could ask
If the two sewage projects cost more than $57.5 million and $67.0 million, who pays the extra: sewer rates, the tax levy or reserves?
How much will sewer rates rise to cover yearly payments of about $5,802,280 from 2028 (the budget's "Landfill Reserve/Sanitary Sewer Revenue" line)?
What is the further $20 million of expected debt for, and is it in the City's long-term plan?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
Debt for Capital Budget 2026, Long-Term Debt Projection: "External Long Term Debt" 11,902,825 (2026) and 92,862,871 (2027). "Total Outstanding Debt (Council Approved)" 23,873,776 (2026) and 103,377,967 (2027). "Total Debt Servicing Costs (Council Approved)" 2,866,323 (2026), 2,782,970 (2027), 8,552,047 (2028). Note 1: "No new additional debt required for 2026, however, debt is required in 2027 based on current cashflows related to the BioSolids Management Facility and West End Plant - Phase 2 for 2027."
Debt Management: "The forecasted long-term debt will peak at $104 million in 2027, with debt servicing of $8.6 million. The total forecasted long-term debt has reduced from the 2025 forecast due to the receipt of a substantial grant for the West End Plant Phase 2 project. The calculated debt servicing limit is $11.6 million, leaving approximately $40 million additional debt capacity based upon a 20-year amortization."
"It is strongly recommended that Council not take on significant additional long-term debt until the final estimates for the two major sanitary projects are ascertained, as they will impact long-term debt capacity." Major debt: West End Plant Phase 2, "Estimate: $57.5 million, Debt Required: $33.6 million"; Biosolids Management Facility, "Estimate: $67.0 million, Debt Required: $48.2 million".
Note 5, Net long-term liabilities: The Corporation of the City of Sault Ste. Marie $12,685,298 (2024 $13,434,739). The note says the debt is for the twin pad: "The loan was approved on May 15, 2023, at an interest rate of 4.36% over 15 years, resulting in a semi-annual draw of $663,557". Interest paid in the year $577,674.
$67.0 millionestimated cost on one page of the 2026 budget book, against $56 million on another
Biosolids are the solids left after sewage is treated. The Chief Financial Officer's report lists the Biosolids Management Facility at an estimated $67.0 million, with $48.2 million of debt, paid two-thirds from sewer rates and one-third from the landfill. The project page in the same book says the budget "remains the estimate of $56 million", paid 80% from sewer rates and 20% from the landfill, and shows $31,084,087 of long-term debt. The sewer share comes to about $44.7 million either way (worked out by us), but the landfill share would be about $22.3 million on one page and about $11.2 million on the other (worked out by us), and the landfill's five-year capital plan shows $7,938,831. We could not tell from the book how these fit together.
Why it matters
This is one of the two biggest projects the City plans, and the debt forecast rests on it. Residents and Council should be able to see one cost, one split and one borrowing amount.
It could be because…
One figure may include extra items, such as the food and organic waste processing, or a contingency, and the other may not.
The project page shows only the sewer rate share of the facility ($44,744,405), which may be why its debt is smaller.
The book says the figures are high-level estimates that staff will update as information comes in.
Questions you could ask
What is the current total cost of the Biosolids Management Facility, and how is it split between sewer rates and the landfill?
Which borrowing figure is right for the facility: $48.2 million or $31,084,087?
Why does the landfill's five-year plan show $7,938,831 for biosolids and food waste when the landfill's share is about $11.2 million or $22.3 million (worked out by us)?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
Major external debt requirements: "Biosolids Management Facility (2/3 sanitary rate supported 1/3 landfill) Estimate: $67.0 million Debt Required: $48.2 million".
Wastewater Capital Project Forecast, Biosolids Management Facility: "Included within the 2026 budget remains the estimate of $56 million which is funded 80% from Sanitary and 20% from Landfill." Table: Facility - Sanitary share only 44,744,405; trailers 1,486,598; total 46,231,003; long-term debt 31,084,087.
$43,950,252final 2026 police budget, up from $39,650,897 in 2025
The final 2026 operating budget gives the Police Services Board $43,950,252, up from $39,650,897 in 2025, an increase of $4,299,355 (worked out by us), or about 10.8% (worked out by us). The preliminary book says the Police Services Board is "accounting for 85% of the total expense increase" in its levy and local boards category, and describes "a net increase of 11% for the Police Services Board". The City's total municipal levy for 2026 is $151,644,623, so police are about 29% of it (worked out by us). The City has said why this worries it: it writes that police services are "outpacing the City's ability to deliver the services" and that police are the largest contributor to levy growth.
Why it matters
Police are one of the largest costs in the tax levy, and a rise of this size takes up much of the room Council has to raise taxes. Residents may want to know what is driving it and what choices Council has.
It could be because…
Police wages and benefits are set by contracts and by arbitration, and may be rising faster than the City's other costs.
The police budget is brought forward by the Police Services Board, which reports to Council, so the City may have limited say over parts of it.
Some of the increase may be for new staff or equipment required by provincial rules. The books we read do not say.
Questions you could ask
What are the main parts of the $4,299,355 increase: wages, benefits, staffing, equipment or something else?
Did Council see the Police Services Board's budget request, and could it ask for changes?
What does the City expect the police budget to be in 2027 and 2028?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
Local Boards: "LIBRARY BOARD" 3,338,819 (2025) and 3,458,806 (2026); "POLICE SERVICES BOARD" 39,650,897 (2025) and 43,950,252 (2026); "TOTAL LOCAL BOARDS" 42,989,716 and 47,409,058. "TOTAL MUNICIPAL LEVY" 151,644,623 (2026).
"Of the $13.3 million change in expenses, approximately 38% of the expense increase from 2025 is for Levy & Local Boards. The Local Board category includes the Police Services Board, accounting for 85% of the total expense increase." It adds: "This increase is predominantly due to a net increase of 11% for the Police Services Board".
"The Levy and Local Boards have averaged 2.5%, with Police Services being the largest contributor." Also: "Areas of traditional responsibility, such as public transit and police services, are outpacing the City's ability to deliver the services."
$910,080dividends the City received in 2025 from PUC Inc. and PUC Services Inc., which reported net income of $7,819,906
The City owns all the shares of PUC Inc. and PUC Services Inc., which provide electricity distribution and water, wastewater and electrical management services. In 2025 the two reported combined net income of $7,819,906, and the City received dividends (a share of profit) of $910,080. The City has also lent them $31,720,000 in unsecured notes, including $25,000,000 at 6.1% that is payable one year after the City asks. Its statements show $7,939,565 of management fees charged in dealings with them. Separately, the City guarantees the bank debts of the Public Utilities Commission, a related body whose accounts it consolidates, up to $8,000,000; $3,956,715 was owing at the end of 2025. One summary table in the notes does not add up as printed: total assets of $291,153,512 against total liabilities and equity of $296,460,804.
Why it matters
The two companies are owned by residents through the City. How much they pay out, how much they keep and what the City promises for related bodies all affect the City's finances and, in time, rates and taxes.
It could be because…
A utility that keeps most of its profit can use it to replace pipes and wires, which may lower future rates.
The City is the sole shareholder and may have chosen the dividend, and the 6.1% it charges on its loans pays it interest of $1,934,937 a year.
The unbalanced summary may be a typing slip in a note, since the totals on the City's main statements tie out.
A large rise in PUC's deferred revenue may be customer or grant money received for work not yet done.
Questions you could ask
What dividend does the City expect from PUC each year, and who sets it?
The summary of PUC's financial position shows assets $5,307,292 lower than liabilities and equity (worked out by us). Which figure is wrong?
What is behind the rise in PUC's deferred revenue from $105,269,602 to $143,878,670, and does the City have any duty to repay it?
When could the City ask for the $31,720,000 back, and could the companies repay it?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
Note 8, Investment in government business enterprises: combined "Net income for the year" $7,819,906 (2024 $5,855,467). Related party revenues of the City: "Dividends" $910,080 (2024 $610,080), "Interest on note receivable" $1,934,937. "The notes receivable include an unsecured note for $6,720,000 bearing interest at 6.1% per annum, payable one year after demand and an unsecured note for $25,000,000 bearing interest at rates negotiated periodically, currently 6.1%, payable one year after demand." Notes receivable total $31,720,000.
Note 8, Related Party Transactions, expenses included in the City's statements: "Management fees charged" $7,939,565 (2024 $7,680,314); total $19,001,625 (2024 $17,923,059). "It is management's opinion that the exchange amount represents fair market value for these services."
Note 6: "The City guarantees payment to the lender of all present and future debts and liabilities, including interest due at any time by the Commission to the lender. Under the guarantee, the City shall be limited to the sum of $8,000,000 together with interest from the date of demand for repayment." Net long-term liabilities of the Commission $3,956,715 (2024 $5,016,442); line of credit authorized $6,200,000, drawn $3,802,219.
Sault Ste Marie spent $17.5M on parks, arena and library in 2019 and $29.8M in 2025. Prices only went up about 21% in that time.
Why did the cost of parks, arena and library grow 71% in 6 years?
Parks, arena and library
Prices (inflation)
−20%+0%+20%+40%+60%+80%
+71%
2019202020212022202320242025
Show as a table
Year
Parks, arena and library
Prices (inflation)
2019
+0%
+0%
2020
−17%
+1%
2021
−10%
+4%
2022
−15%
+11%
2023
+21%
+16%
2024
+55%
+18%
2025
+71%
+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 $12.4M a year pay for?
Why did arena and buildings go from $6.1M to $12.4M?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
$4,581,155.39spent on corporate financial expenses by September 30, 2025, against a $2,497,614 budget for the year
The third-quarter report for 2025 shows $4,581,155.39 spent in nine months on the corporate financial expenses line, against a full-year budget of $2,497,614. The City explains it in a note: the line reflects tax write-offs from a settlement that "have had a multi-year impact", with a significant part already allowed for in 2024. The audited statements show the City's allowance for tax appeals and other items rose from $2,210,000 to $3,169,200. The 2026 budget book adds that large assessment appeals settled in 2025 lowered revenue growth.
Why it matters
Appeals by large property owners can lower the tax the City collects for years, which leaves other taxpayers to cover the gap. The City has given its reason, so this is a note. What is not published is how large the settlement was.
It could be because…
The City says a significant part of the cost was already allowed for in 2024, so the full cost may be smaller than the 2025 line suggests.
Assessment appeals are decided by the province's tribunal and can be settled years later, so the timing is outside the City's control.
The City says the amount may be adjusted at year end.
Questions you could ask
How much did the 2025 settlement cost in total, and how much of it was in the 2024 allowance?
How many appeals are still waiting to be heard, and is the $3,169,200 allowance enough for them?
How much of the 2026 levy increase covers revenue lost to appeals?
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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
Corporate Financials, third quarter: "Financial expenses" $4,581,155.39 year to date against budget $2,497,614.00, variance ($2,083,541.39). Note 1: "The financial expenses line reflects a significant overspend at the end of the third quarter. This is a result of tax write-offs that have had a multi-year impact. Each year, the City allows for uncollectible taxes. What is being expensed in 2025 is the result of the settlement and is subject to adjustment at year-end, given that a significant portion was allowed for in 2024."
Note 3, Taxes receivable: "The City has established an allowance for tax appeals and other items in the amount of $3,169,200 (2024 - $2,210,000)." The note says "a number of significant appeals submitted by ratepayers have yet to be heard."
Assessment Growth: "Assessment growth as of October 2025 is 0.04% (2024 actual: 0.94%)." "Though the assessment growth is positive, the increase in municipal revenue is slightly negative. Significant assessment appeals settled in 2025 have impacted revenue growth."
2022year of the newest council pay summary we found on the City's budget page
The City's budget page links a summary of council pay and expenses under 2021 and 2022 only. The Integrity Commissioner page lists annual reports up to 2023. The 2023 report is three pages long: it covers one request for advice from a councillor, on the Municipal Conflict of Interest Act, and costs of $1,542.45 for the year and $13,476.26 since the first appointment in 2018. We did not find later pay statements or reports on those pages. They may be posted somewhere else, or there may be nothing more to report.
Why it matters
Council pay and the ethics officer's work are among the easiest ways for residents to check how their council behaves, and the election is on October 26, 2026. Having the latest years in one place helps.
It could be because…
The statements may be posted in a council agenda or on another page that we did not read.
The Integrity Commissioner's 2023 report names no complaint, so later reports may simply not have been needed.
The pay statements may be sent to Council each year but not put on the website.
Questions you could ask
Where can residents find the council pay and expenses summaries for 2023, 2024 and 2025?
Has the Integrity Commissioner issued reports for 2024 and 2025, and where are they posted?
Will the City post the 2026 council pay summary before the new Council's inaugural meeting, which its meeting page lists for November 16, 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 Sault Ste Marie?Send us your answer and we will publish it with this question.
The evidence
The Budget Summary 2022 section lists "City Council Remuneration and Expenses" and "Employee Travel Expenses". The Budget Summary 2021 section lists the same two. The Budget Summary 2023, 2024, 2025 and 2026 sections list no council pay summary. The newest quarterly report listed is "Quarter Three Financial Report" under 2025.
Request for Advice: "A request for advice was made by a councillor, regarding the Municipal Conflict of Interest Act (MCIA), and potential conflicts of interest." Expenditures: "The cost for services rendered for the period from January 1, 2023 to December 31, 2023, was $1,542.45." "The total cost for services rendered since date of initial appointment in 2018 is $13,476.26."
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