2021 Budget

2021 Town of Lincoln Budget

The Town of Lincoln provides more than 90 programs and services that impact your life every day, including road repair, recreation programs, public libraries, by-law enforcement, fire services and parks.

That is why the Town budget is so important.

The budget is a financial plan that determines how we will fund and provide services to our residents and guides decisions on what infrastructure will be built and repaired.

Lincoln is one of the fastest growing municipalities in Niagara. As we grow, we are limited by the amount of resources available. The budget helps prioritize the projects and services that will help build a better Town and quality of life for our residents. Providing exceptional services while balancing affordability for our residents and businesses drives all decision-making.


Budget Highlights

Capital

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Transportation:

  • Bridge Rehabilitation and Culvert Improvement Projects
  • Road Reconstruction Projects incl. Aberdeen Road Slope Stabilization & Lincoln Avenue design
  • Road Rehabilitation Program incl. a $1.9 million investment in road improvements

Environment & Safety:

  • Shoreline Protection Study

  • Wastewater construction and design projects

  • Investments in Fire Safety Equipment

Illustration of park with trees, bench, pond and lights
Social Infrastructure:
  • Cemetery Maintenance & Restoration Projects

  • New Park Development Planning Projects

  • Playground Enhancements & Improvements

  •  Addressing Built Environment Accessibility Deficiencies

Corporate Infrastructure:

  • Corporate Systems & IT Equipment

  • Improved Community and Gateway Signage

  • Vehicle/Equipment Additions & Improvements

  • BDSS Secondary Plan


Operating

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Welcoming:

  • Enhancing Community Engagement through Online Engagement Platform

  • Health Equity, Inclusion & Sustainability Framework & Policy Development

  • Updating Community Improvement Plans

  • Urban Design Vision & Streetscape Master Plan for Ontario Street

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Connected:

  • Active Transportation & Traffic Calming

  • Distribution of Water Quality Management System

  • Digital Customer Service Delivery

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Vibrant:

  • Enhancement of public & open spaces
  • Cannabis Licensing & Enforcement

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Resilient:

  • Asset Management Plan
  • Business Continuity & Fiscal Sustainability
  • Niagara West Emergency Management Program
  • Climate Change Adaptation

Budget Impact

  • The capital budget of $27.7 million represents an investment in new & improved infrastructure.
  • The operating budget of $23.6 million covers the daily costs of running Town services.

Council has approved overall increase of 1.9% on the Town’s portion of the tax rate:

  • 0% capital,
  • 0.9% operating &
  • 1% money in the bank,
  • at a realized blended rate of 1.67%

How the Budget Works

Each year, Town staff put forward a preliminary budget. Mayor and Council—with input from residents and businesses—approve a final budget that addresses council priorities, operations, services, infrastructure and asset management. It includes the Operating Budget and Capital Budget.

Operating Budget:

The operating budget covers day-to-day spending on services such as salaries, grass cutting, recreation programs and fire services. Property taxes cover a large portion of the operating budget, while the rest is funded through provincial grants and subsidies, as well as user fees.

  2020 Base Budget 2021 Budget Request 2021 Budget 
Revenue (27,669,273) (657,612) (28,326,885)
Tax Levy (18,033,487) (899,871) (18,933,358)
Taxation - Other (621,204) (114,835) (736,039)
Financial Revenue (232,415) (51,988) (284,403)
Grants (776,767) (19,033) (795,800)
Fines, Penalties & Interest (619,563) 8,263 (611,300)
User Fees & Service Charges (3,179,915) 281,131 (2,898,784)
Rate Charges (4,205,922) 138,722 (4,067,200)
Expenses 22,961,565 677,717 23,639,282
Salaries, Wages & Benefits 13,258,605 596,732 13,855,336
Administrative 1,297,758 75,073 1,372,831
Operational Services & Supplies 5,846,604 (87,606) 5,758,833
Equipment, Vehicles, Technology 1,487,372 76,855 1,564,227
Utilities 777,487 84,963 862,450
Financial Expenditures 281,625 (73,500) 208,125
Long-Term Borrowing Charges 12,280 5,200 17,480
Interfunctional Charges - - -
Transfers 3,560,170 (20,120) 3,540,050
Agencies, Boards, Commissions 1,147,538 15 1,147,533
Grand Total - (0) (0)

 

Impact on Total Tax Bill per $100,00 of Residential Assessment
  2020 Taxes Estimated 2021 Increase 2021 Taxes Share of Taxes Bill $ Impact on Tax Bill % Impact on Tax Bill
Town of Lincoln $ 462.80 1.99% $ 472.01 36.7% $ 9.21 0.73%
Region of Niagara $ 599.79 2.00% $ 611.79 47.6% $ 12.00 0.95%
Region Waste Service $ 46.67 2.00% $ 47.60 3.7% $ 0.93 0.07%
Education $ 153.00 0.00% $ 153.00 11.9% $ - 0.00%
Total $1,262.26   $1,284.40 100% $ 22.14 1.75%

 

Capital Budget:

The capital budget funds construction and repair of the Town’s infrastructure. A portion of the capital budget is funded from property taxes, while the rest is funded from reserves, development charges and other levels of government.

Funding Sources  2021
Property Taxes 3,088,837
Development Charges 1,719,663
Reserves & Reserve Funds 9,700,100
Grants & Other 662,000
Long-Term Borrowing 1,445,000
  16,615,600
Project Spending 2021
Transportation 4,720,000
Environment and Safety 5,363,600
Social Infrastructure 1,531,000
Corporate Infrastructure 2,531,000
Long-Term Borrowing Repayment 1,200,000
Contribution to Reserves
(Special Infrastructure Levy)
1,270,000
  16,615,600

 

Water and Wastewater Rates:

This budget is allocated to pay for the provision of:

  • Clean drinking water
  • Wastewater collection and removal
  • The infrastructure and maintenance of the Town’s water and wastewater systems

On average, 50% of each utility bill paid to the Town of Lincoln also covers Niagara Region’s water and wastewater costs. The Town acts as a retailer in the distribution of water to the resident, while the Region acts as a wholesaler to the municipality. These programs are funded through user fees. The revenue collected from these fees pays for the services and the infrastructure to deliver them.


Balancing the Budget

Provincial law requires the Town to balance its budget each year, which means the money coming in equals the money going out. To balance the budget, the Town can increase its revenues through property taxes or user fees, or through changing or reducing the cost of services. Municipalities also have the opportunity to borrow money at competitive rates.

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