Building the budget timeline

July through September	Operational and project budget planning
October through November	Council review of proposed operating and project budgets
Fall	Council budget deliberations
December	Budget Guidelines established by Council
January	Readings of Five-Year Financial Plan Bylaw
April	Readings of Tax and Utility Rate Bylaws

Whistler’s budget process

Balancing the needs of today with saving for the future is the core of our budget process. 

Every year we develop a budget for the coming five years. This work is about detailing the costs of services that must be delivered and takes into account past expenditures, forecasts, capital spending on projects and the long-term needs of the community.  

Once it’s determined how much is needed to cover these expenditures, this amount is then used to determine annual property taxes, which are calculated for every property based on their assessed value.  

Funding collected through property taxes, fees and other charges goes towards:  

• programs and services; 
• critical infrastructure such as roads, water, solid waste and sewage; and  
• managing other assets like parks, trails and facilities on behalf of the community. 

Community involvement 

Community involvement is an important component in developing budget priorities. Whether you rent, own, or are here just for a season, your voice helps shape the budget. As a Whistlerite, many of the everyday services you use are funded through tax dollars and user fees. This includes transit, recreation programs, maintenance and upkeep of municipal buildings, water and sewer services, public safety and more. 

You have the opportunity to have your say by completing surveys, attending or asking questions at meetings, and writing letters to your Council. Our goal is to be fully transparent and responsive to the changing needs of the community.  

View Opportunities to get involved, as well as background information and reports.  

Budget feedback can also be sent to budget@whistler.ca.* 

What makes up the budget 

A municipal budget is simply a spending plan that forecasts the estimated revenue and expenses for a local government. Our budget directs revenues collected into five core funds. Each individual fund has an operating budget, which must balance incoming and outgoing funds, and projects budget. 

General fund 

The general fund covers operating expenses including things like staff wages, policing, fire rescue services, and the maintenance and upkeep of municipal facilities, fleet and equipment. This fund also receives property tax revenues.  

Water, solid waste and sewer funds 

Water, solid waste and sewer each have their own funds and each is responsible for a different group of utility services and assets. Each is funded in large part by utility user fees and parcel taxes. These funds are responsible for supporting maintenance, replacement and upgrades to utility infrastructure.  

RMI and MRDT fund 

Resort Municipality Initiative (RMI) and Municipal Regional District Tax (MRDT) funds are directed towards resort operations and amenities that support tourism and culture in Whistler. RMI is provided by the province and helps support maintenance and operations in the Village and designated Whistler parks, as well as infrastructure like the Rainbow Park Rejuvenation project. MRDT is funded through a share of hotel taxes and provides funding for events like the Whistler Concert Series and other added operational costs associated with providing services to an estimated three million visitors a year. We assemble a plan for each year to determine which projects and investments will be supported through these programs, which the Province then reviews and approves.   

How spending is allocated 

Whistler’s elected Council sets service levels and allocates funding for municipal services, programs, projects and initiatives. Budget decisions are informed by:  

• the needs within the five core funds, as mentioned above; 
• the needs within the five core funds, as mentioned above; 
• Council’s priorities of Climate, Housing, Smart Tourism and Community Engagement; 
• the Official Community Plan; and 
• community input. 

Timeline, process and key decision-making points 

Budgeting is a year-round effort that begins in the summer every year with a community survey. There are also opportunities to discuss the budget at events like Coffee with Council, information meetings, and drop-in events with Council.  

Over the summer months, municipal staff put together a budget based on input from Council, Committees of Council, municipal staff, the annual Corporate Plan, the Official Community Plan, community feedback, and other guiding documents. Council priorities, which include things like housing and addressing climate change, are also taken into consideration.  

A draft budget is presented at two Committee of the Whole meetings in the fall, then at a Regular Council meeting December (view meeting dates, meeting packages can be viewed the Friday before the meeting). The December meeting is often called “Budget Guidelines.”  At this meeting, Council is presented a revised budget that incorporates input received from Council and the public. This is the version of the budget from which the Five-Year Financial Plan is built. The Five-year financial plan, when approved by Council in January, becomes the official municipal budget. The tax and utility rate bylaws, which determine property tax rates, parcel taxes, and user fees, are approved by Council in April. 

How budget affects taxation 

All planned municipal expenditures must be matched with equivalent revenues. The budget must be balanced. Municipal governments are not allowed to run deficits. One of the ways municipal expenses are funded is property taxes. 

Tax amounts for individual properties are calculated based on property values, which are determined by BC Assessment. Owners can appeal assessments if they feel they are inaccurate. 

Each property’s share of the total assessed value of properties determines its share of the property taxes. A fixed amount of tax is due per $1,000 of assessed value, equally across all properties in a property classification (Residential, Industrial, etc.). The amount of taxes due on a property will change from year to year, and the amount of this change is different for every property.  

The things that affect the year-to-year change in property taxes due include: overall change in amount of taxes collected by the municipality (this is often called the per cent tax increase), how the value of the property has changed in that same year and how the value of property for the community as a whole has changed. It is possible that your property tax bill may go down if your home value changed by significantly less than other homes. It’s also possible to see your property taxes increase even if your home value does not change. This could happen if the budget increases or other properties decrease in value relative to yours. 

Included on your property tax bill alongside municipal tax amounts are portions that are paid to other entities. These include the Municipal Finance Authority, BC Assessment, the Squamish-Lillooet Regional District, Sea to Sky Hospital District and the provincial government through the school tax. 

Eligible homeowners can qualify for the provincial Home Owner Grant each year to reduce their property taxes.  

Many property owners are eligible for deferment, which is a case where the Province pays your tax bill on your behalf and secures a loan against your property that is due upon sale. This program is unique to BC and has been extremely helpful to households where home value (and taxes) may be high but cashflows low.  

Other municipal revenue sources 

The RMOW collects revenue from many sources, including: 

• parking;
• facility fees; 
• facility rentals and leases; 
• transit fares and passes; 
• bylaw fines; 
• utility charges such as water to fill a pool; 
• grant funding 
• building and development permits; and 
• concessions. 

Resources 

• Get involved through Engage Whistler 
• Property tax information, including how to apply for the Home Owner Grant and how to pay 
• Community monitoring and reporting 
• Corporate Plan 
• Financial reports, including the long-term financial plan and quarterly and annual reports 

Contact 

Finance Department 
604-935-8130 
finance@whistler.ca 

*Please note that by submitting correspondence regarding the budget to budget@whistler.ca or finance@whistler.ca you agree that the correspondence may appear on a Council Agenda in the “correspondence section” and in the permanent Council record. Council can choose to formally respond to your correspondence at the Council Meeting. Personal information received in your submission to this address is collected under the Freedom of Information and Protection of Privacy Act and will be used only for the purpose of responding to your correspondence. Find out more about writing to Council.