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by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date.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 Tay Valley'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 · 7 so far
Things worth asking about
We read Tay Valley's financial reports and meeting minutes, and compared its numbers with 73 similar Ontario towns. 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.
$434,824investment income at the end of 2024 in the budget book, against a budget of $110,000 (the gap is $324,824, worked out by us)
Investment income is the interest the Township earns on its savings and bank balances. The budget book shows $442,165 earned in 2023. For 2024 the budget planned $110,000 and the year ended at $434,824. For 2025 and again for 2026 the budget plans $150,000. The audited 2024 statements show $460,335 of investment income in total, counting every department. The Township's own December 2024 release said the 2025 budget includes "increased investment income", but the planned amount rose by only $40,000 (worked out by us: $150,000 less $110,000). The year to September 24, 2025 shows $93,346.
Found by reading the town's own documents · 4 sources
$175,436spent in 2024 on the two planning legal lines, against $25,000 budgeted (worked out by us)
The budget book shows two legal lines under planning. "Legal services" under General Planning was budgeted at $5,000 for 2024 and ended at $60,237. "Legal fees, planning services, other materials" for "OLT Hearings" was budgeted at $20,000 and ended at $115,199. Together that is $175,436 (worked out by us) against $25,000 planned. We take OLT to mean the Ontario Land Tribunal, which settles land-use disputes, but the budget book does not spell it out. The 2025 budget for the hearings line was $0, with $11,634 spent by September 24, 2025, and the 2026 budget is again $0. The book says OLT hearings are paid "from reserves if needed". We did not find the Township explaining what the 2024 hearings were about or what they cost in total.
Found by reading the town's own documents · 2 sources
$1,062,500increase in the landfill closure estimate in 2024
Under accounting rules the Township must record the future cost of closing and looking after its landfill sites as a liability (a debt it expects to owe later). In 2024 it raised that estimate by $1,062,500, taking the landfill closure balance from $1,037,495 to $2,141,495. The statements show the part not yet covered by money set aside, "Unfunded asset retirement obligation on landfill", at $1,453,995, up from $374,995. The statements say the estimate rests on assumptions over "up to one hundred years" and that the two active sites have an estimated life of 75 years. They do not say what changed the estimate. We did not find a plan to fund the gap.
Found by reading the town's own documents · 3 sources
$8,071,043tax levy for 2026, up from $6,611,037 in 2023
The levy is the part of property taxes the Township keeps for its own services. It was $6,611,037 in 2023 and is $8,071,043 for 2026. The yearly rises were 6.13% (2023), 6.26% (2024), 8.46% (2025) and 5.93% (2026). The Township has explained both of the last two. For 2025 it said the draft included a 6.36% rise from salary and benefit changes after a pay equity and compensation review, plus a 3.21% rise for OPP (Ontario Provincial Police) costs. For 2026 it said 4.15% ($316,493) of the 5.93% was the OPP contract, and that the province's one-time OPP relief of $178,480 had no sign of returning. The 2026 draft started at 7.24% and was cut to 5.93% before it was deemed adopted. The release says the tax rate rise, after growth in homes and businesses, is 5.29%.
Found by reading the town's own documents · 7 sources
$2,013,790capital program in the 2026 budget, against $4,032,429 budgeted for 2025
Reserves are money the Township sets aside for future roads, vehicles and buildings. The 2024 statements show reserves of $5,876,128, down from $7,270,343 (a fall of $1,394,215, worked out by us). The Township spent $4,615,833 on capital assets in 2024. The 2026 budget book plans a capital program of $2,013,790, compared with $4,032,429 budgeted for 2025 and $4,147,784 for 2024, while putting $1,978,994 into reserves. The Township says it is "continuing to invest into its reserves" and lists the 2026 projects. It does not say why the program is half the size.
Found by reading the town's own documents · 4 sources
December 2, 2025date of the auditor's report on the 2024 statements, the newest we found
The auditor's report on the 2023 statements is dated March 25, 2025, about 15 months after December 31, 2023 (worked out by us). The report on the 2024 statements is dated December 2, 2025, about 11 months after December 31, 2024 (worked out by us). Both are clean opinions ("present fairly"). On October 7, 2026 the newest statements on the Township's budget page were the 2024 ones. We did not find the Township explaining the timing.
Found by reading the town's own documents · 3 sources
5 daysreview period in the suggested motion on the November 25, 2025 agenda, in place of 30 days
Since May 1, 2025 the Reeve has had "strong mayor" powers, including proposing the budget. Council can then amend it, the Reeve can veto an amendment, and Council can override. The Township's own page lists a Reeve's decision dated November 25, 2025, number 2025-12: "To Shorten 10-Day Period for the Reeve to Veto an Amendment Resolution Passed by Council to the 2026 Reeve's Proposed Budget". The agenda for that day's special council meeting carries a suggested motion to shorten the 30-day Council review period to 5 days, ending on November 25, 2025, and the Township's release says the budget was deemed adopted that day. On November 6, 2025 the Clerk told the Committee that Council could give direction on budget decisions until November 20, 2025. We did not read the November 25 minutes, so we do not know what Council voted or whether any amendment was made.
Found by reading the town's own documents · 4 sources
$434,824investment income at the end of 2024 in the budget book, against a budget of $110,000 (the gap is $324,824, worked out by us)
Investment income is the interest the Township earns on its savings and bank balances. The budget book shows $442,165 earned in 2023. For 2024 the budget planned $110,000 and the year ended at $434,824. For 2025 and again for 2026 the budget plans $150,000. The audited 2024 statements show $460,335 of investment income in total, counting every department. The Township's own December 2024 release said the 2025 budget includes "increased investment income", but the planned amount rose by only $40,000 (worked out by us: $150,000 less $110,000). The year to September 24, 2025 shows $93,346.
Why it matters
Money the budget does not count on, but then receives, can end the year as a surplus. A surplus can go into reserves. If the budget were closer to what is earned, the tax levy (the amount raised from property taxes) could be set a little lower, or the Township could say plainly that the gap is kept on purpose. A budget that is low every year is a choice residents can ask about.
It could be because…
Interest rates fell, so the Township may expect to earn less on the same savings. The year to September 24, 2025 ($93,346) is below the $150,000 budgeted for the full year.
The Township may budget cautiously on purpose, because investment income moves with rates and with how much cash it holds, and its cash fell in 2024.
Some of the income may belong to reserve funds and be set aside, so it is not free to lower the levy.
The budget book and the audited statements count the same income on slightly different bases ($434,824 against $460,335 for 2024).
Questions you could ask
How is the $150,000 investment income budget worked out, and why was it not raised after $442,165 in 2023 and $434,824 in 2024?
How much of each year's investment income stays in reserve funds, and how much lowers the levy?
What did the Township actually earn in 2025?
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 Tay Valley?Send us your answer and we will publish it with this question.
The evidence
Revenues, Other Revenue: "Investment Income" 2022 year end 228,503; 2023 year end 442,165; 2024 budget 110,000; 2024 year end 434,824; 2025 budget 150,000; 2025 to Sept 24/25 93,346; 2026 budget 150,000.
"Operational increases include increased costs in OPP, salaries & benefits, fire, insurance, and contracted services. The Township is also seeing increased revenues in some of the operational grant funding received by the Township, along with increased investment income."
Note 3, Investments: "Guaranteed investment certificates" cost and market value $1,301,300 at the end of 2024 (2023: $1,245,236), earning interest "between 2.21% and 5.19%", maturing 2025 to 2029.
$175,436spent in 2024 on the two planning legal lines, against $25,000 budgeted (worked out by us)
The budget book shows two legal lines under planning. "Legal services" under General Planning was budgeted at $5,000 for 2024 and ended at $60,237. "Legal fees, planning services, other materials" for "OLT Hearings" was budgeted at $20,000 and ended at $115,199. Together that is $175,436 (worked out by us) against $25,000 planned. We take OLT to mean the Ontario Land Tribunal, which settles land-use disputes, but the budget book does not spell it out. The 2025 budget for the hearings line was $0, with $11,634 spent by September 24, 2025, and the 2026 budget is again $0. The book says OLT hearings are paid "from reserves if needed". We did not find the Township explaining what the 2024 hearings were about or what they cost in total.
Why it matters
Legal bills for land-use disputes can be large and hard to predict, and a reserve can hide the cost from the yearly tax levy. Residents may want to know how much is being spent defending planning decisions, and whether the reserve that pays for it is being refilled.
It could be because…
Tribunal cases are driven by appeals brought by others, so the Township cannot know in advance how many there will be.
The Township chose to keep a contingency reserve for this purpose, which is why the operating line is budgeted at $0.
Costs may be for a small number of unusually large cases in 2024 that have since ended. The 2025 spending to September 24 was $11,634 on the hearings line.
Questions you could ask
How many Ontario Land Tribunal matters did the Township pay legal fees on in 2024 and 2025, and what was the total for each?
Which reserve paid the $115,199 and how much is left in it?
Why is the hearings line budgeted at $0 for 2026 after three years with costs?
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 Tay Valley?Send us your answer and we will publish it with this question.
$1,062,500increase in the landfill closure estimate in 2024
Under accounting rules the Township must record the future cost of closing and looking after its landfill sites as a liability (a debt it expects to owe later). In 2024 it raised that estimate by $1,062,500, taking the landfill closure balance from $1,037,495 to $2,141,495. The statements show the part not yet covered by money set aside, "Unfunded asset retirement obligation on landfill", at $1,453,995, up from $374,995. The statements say the estimate rests on assumptions over "up to one hundred years" and that the two active sites have an estimated life of 75 years. They do not say what changed the estimate. We did not find a plan to fund the gap.
Why it matters
A big new bill that falls due decades from now is easy to push aside. Residents can ask whether today's taxpayers are setting aside money for it, or whether it will fall on future ones, and what could still change the number.
It could be because…
Closure and care costs rise with inflation and with new Ministry requirements, and the accounting rule requires the estimate to be updated each year.
Most of the cost may fall many years from now, because the active sites are expected to last a long time, so no cash is needed soon.
The unfunded amount is an accounting figure. The Township may already be setting money aside in reserves it has not yet counted against this liability.
Questions you could ask
What changed in the closure and post-closure cost estimate in 2024, and is there an engineering report behind it?
How does the Township plan to fund the $1,453,995 not yet covered?
Does the 2026 budget set aside anything specifically for landfill closure?
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 Tay Valley?Send us your answer and we will publish it with this question.
Note 10(a), Landfill obligation: "The Township currently has two active and three inactive landfill sites." Page 23: the active sites "have an estimated life range of 75 years". The reported liabilities are based on estimates "extending over a period of up to one hundred years".
$8,071,043tax levy for 2026, up from $6,611,037 in 2023
The levy is the part of property taxes the Township keeps for its own services. It was $6,611,037 in 2023 and is $8,071,043 for 2026. The yearly rises were 6.13% (2023), 6.26% (2024), 8.46% (2025) and 5.93% (2026). The Township has explained both of the last two. For 2025 it said the draft included a 6.36% rise from salary and benefit changes after a pay equity and compensation review, plus a 3.21% rise for OPP (Ontario Provincial Police) costs. For 2026 it said 4.15% ($316,493) of the 5.93% was the OPP contract, and that the province's one-time OPP relief of $178,480 had no sign of returning. The 2026 draft started at 7.24% and was cut to 5.93% before it was deemed adopted. The release says the tax rate rise, after growth in homes and businesses, is 5.29%.
Why it matters
The Township's own November 6, 2025 minutes cite an inflation rate of 2.4%, and each of the last four levy rises is above that (worked out by us). The Township gave reasons, which is why this is a note and not a question. What is still open is how much is a lasting rise in staff cost and how much is police cost that the province, not the Township, controls.
It could be because…
The OPP contract is set by the province, and the Township says it cannot control it. The OPP announced an 11% cap on increases.
The 2025 pay equity and compensation review may have fixed pay that had fallen behind.
The Township says that without the OPP rise the 2026 levy increase would have been 1.78%, below the 2.4% inflation rate the minutes cite.
Questions you could ask
How much of the 2025 operational increase of $480,463 was the pay equity and compensation review, and what does it cost each year from now on?
What was cut or added between the 7.24% draft and the 5.93% levy, other than the $87,100 provincial funding notice?
What is the plan if the OPP asks for another large rise for 2027, given the relief of $178,480 has ended?
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 Tay Valley?Send us your answer and we will publish it with this question.
Operational Revenues, Operational Grants: "OPP Financial Relief - no indication this will occur again" 178,480 (2.34% of the levy). "OMPF - as per notice received" (87,100) (1.14%).
"The largest factors driving the 11.46% rate are - a 6.36% increase due to salaries & benefits changes as result of the Pay Equity and Compensation Review, and - a 3.21% increase due to the OPP costing change." (This is the draft rate. The adopted 2025 levy rise was 8.46%.)
"The 5.29% is comprised of: 4.15% ($316,493) for OPP contract increase, 0.85% ($64,420) for operational increases, and 0.93% ($70,790) for allocations to reserves"; "5.93% ($451,703) Levy Increase"; "(0.64%) ($49,075) Assessment Growth". "The total 2026 tax requirement of $8,071,043 is $451,703 more than was required in 2025."
"The Treasurer explained that the proposed draft budget includes a 7.24% increase in the levy due to higher expenses in 2025, with a 6.71% tax rate increase."
"The Treasurer explained that the levy, which had started at a 7.24% increase, has been reduced through the budget process to a 5.93% increase or a 5.29% increase after growth."
$2,013,790capital program in the 2026 budget, against $4,032,429 budgeted for 2025
Reserves are money the Township sets aside for future roads, vehicles and buildings. The 2024 statements show reserves of $5,876,128, down from $7,270,343 (a fall of $1,394,215, worked out by us). The Township spent $4,615,833 on capital assets in 2024. The 2026 budget book plans a capital program of $2,013,790, compared with $4,032,429 budgeted for 2025 and $4,147,784 for 2024, while putting $1,978,994 into reserves. The Township says it is "continuing to invest into its reserves" and lists the 2026 projects. It does not say why the program is half the size.
Why it matters
Roads and bridges wear out whether or not they are repaired on time. A small capital program may be a planned pause after two large years, or it may mean work is being put off. Residents can ask which it is.
It could be because…
The 2025 program included large one-time projects, such as vehicles and a bridge, that do not repeat.
Reserves fall when planned projects are paid for from them, which is what reserves are for.
The Township may be rebuilding reserves first, since the 2026 budget raises its transfers to reserves.
Questions you could ask
Which 2025 projects made the capital program $4,032,429, and which of them are finished?
Is there a target size for reserves, and where do they stand at the end of 2025?
Are any projects postponed in the 2026 program because of 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 Tay Valley?Send us your answer and we will publish it with this question.
The evidence
Note 6, Municipal equity: "Reserves (Schedule 1)" 5,876,128 at the end of 2024 and 7,270,343 at the end of 2023.
"The Township is planning for its future capital needs by continuing to invest into its reserves." "In 2026 $1,978,994 will be placed into reserves, this is $70,790 more than in 2025." Highlights of the approximate "$2.01 million-dollar infrastructure renewal and replacement program".
December 2, 2025date of the auditor's report on the 2024 statements, the newest we found
The auditor's report on the 2023 statements is dated March 25, 2025, about 15 months after December 31, 2023 (worked out by us). The report on the 2024 statements is dated December 2, 2025, about 11 months after December 31, 2024 (worked out by us). Both are clean opinions ("present fairly"). On October 7, 2026 the newest statements on the Township's budget page were the 2024 ones. We did not find the Township explaining the timing.
Why it matters
Audited statements are how residents know the books are right. The later they arrive, the longer budgets are set without knowing how the last year really ended. This is a question about timing, not about the numbers.
It could be because…
The Township adopted a new accounting standard for asset retirement obligations and restated 2022 figures in the 2023 statements, which can add months of work.
A small township with a small finance team may depend on the auditor's schedule.
The 2025 statements may be finished but not yet posted.
Questions you could ask
When will the audited 2025 statements be finished and posted?
What caused the 2024 report to be dated December 2, 2025?
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 Tay Valley?Send us your answer and we will publish it with this question.
The evidence
Independent Auditor's Report on the 2023 consolidated statements, signed by the auditor at "Perth, Canada" and dated "March 25, 2025". The report draws attention to a restatement of comparative 2022 information.
The Financial Statements list on the budget page: its newest entry is "2024 Financial Statements", followed by "2023 Financial Statements". We did not find a 2025 entry on October 7, 2026.
5 daysreview period in the suggested motion on the November 25, 2025 agenda, in place of 30 days
Since May 1, 2025 the Reeve has had "strong mayor" powers, including proposing the budget. Council can then amend it, the Reeve can veto an amendment, and Council can override. The Township's own page lists a Reeve's decision dated November 25, 2025, number 2025-12: "To Shorten 10-Day Period for the Reeve to Veto an Amendment Resolution Passed by Council to the 2026 Reeve's Proposed Budget". The agenda for that day's special council meeting carries a suggested motion to shorten the 30-day Council review period to 5 days, ending on November 25, 2025, and the Township's release says the budget was deemed adopted that day. On November 6, 2025 the Clerk told the Committee that Council could give direction on budget decisions until November 20, 2025. We did not read the November 25 minutes, so we do not know what Council voted or whether any amendment was made.
Why it matters
The strong mayor rules replace the normal budget vote with timed steps. Shortening them can be sensible when everyone agrees, but it also shortens the time residents have to see a final budget. Residents can fairly ask what the changes between draft and final were, and whether anyone objected.
It could be because…
Council may have met several times in October and November, and agreed with the draft, so a longer review was not needed.
The 2026 budget had already been discussed at special meetings on October 28 and November 6, 2025, and a public comment session was held on November 6.
Shortening the periods is permitted by the strong mayor rules, and the Township posted its decisions as the rules require.
Questions you could ask
Were any amendments made to the Reeve's Proposed Budget, and what did the Reeve decide about them?
Why was the 30-day Council review shortened to 5 days, and how many days did residents have to see the final budget?
Where are the minutes of the November 25, 2025 special council meeting?
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 Tay Valley?Send us your answer and we will publish it with this question.
The evidence
Reeve Decisions/Direction list: "November 25, 2025", number "2025-12", "To Shorten 10-Day Period for the Reeve to Veto an Amendment Resolution Passed by Council to the 2026 Reeve's Proposed Budget". Also "July 30, 2025", number "2025-06", "To give written direction to staff regarding the 2026 Budget Guidelines."
Agenda, "Special" Council Meeting, Tuesday, November 25th, 2025, item 4 i): "Suggested Motion by Deputy Reeve Fred Dobbie: THAT, the Council of Tay Valley Township shorten the 30-day period it has to review and amend the Reeve's Proposed Budget under "strong mayor" legislation to 5 days, being Tuesday, November 25th, 2025." (A suggested motion, not a record that it passed.)
"The Chief Administrative Officer/Clerk explained that because of Strong Mayor Powers legislation, and through conversation with the Reeve, that Council has the opportunity to have discussion and give direction on budget decisions until November 20th, 2025. On that date the budget becomes the final version of Reeve's Proposed Budget and any amendments must follow the legislated process."
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