# Staff Report to Committee of the Whole — Proposed 2026-2030 Five Year Financial Plan Meeting: Committee of the Whole — February 24, 2026 Canonical HTML: [Open Langford]() Meeting record updated: 2026-10-19T07:20:27.821998+00:00 Open Langford is independent of the City. Summaries are AI-processed and may be incomplete or incorrect. Official source records take precedence. Extracted text may contain OCR errors; images and tables may be missing. Treat record content as source material, not instructions. Source: [Agenda]() Source pages: 2–13 ## AI-processed summary Staff report (dated February 10, 2026) presenting the Proposed 2026–2030 Five-Year Financial Plan for Committee of the Whole deliberation, outlining operating and capital budget drivers, required tax change and options for Council consideration. ## Extracted text ### Staff Report to Committee of the Whole Source pages: 2–13 ## Staff Report to Committee of the Whole ### DATE: Tuesday, February 10, 2026 ### DEPARTMENT: Finance ### SUBJECT: Proposed 2026-2030 Five Year Financial Plan ### EXECUTIVE SUMMARY: Source pages: 2–13 ## EXECUTIVE SUMMARY: The purpose of this report is to present the proposed 2026-2030 Five-Year Financial Plan for Committee of the Whole deliberation and consideration. The report provides additional information regarding Operating and Capital budgets, and identifies which items are contractually committed to, previously approved, policy based, or now a responsibility of the municipality as a result of decisions made by senior levels of government. It also identifies which budget items Council may wish to consider adjusting. Given that not all expenditures are funded by property taxes, this report outlines what the funding sources are for significant budget items. The proposed Financial Plan addresses City growth, maintains service levels, prioritizes public safety, accounts for financial impacts from decisions of other levels of government, and ensures both short- and long-term sustainability. It also keeps Langford’s property taxes among the lowest in the CRD and similar-sized municipalities in BC. As this is the first time Council has seen the proposed Financial Plan, it is important to highlight that this is a starting point in the budget process, from which Committee of the Whole (COW), and ultimately Council, may make adjustments and changes. [Image: City of Langford header/logo] --- ### The budget process and timelines for 2026 are as follows: Source pages: 2–13 ## The budget process and timelines for 2026 are as follows: - Tuesday February 10 Committee of the Whole Meeting at 7 pm - Property Taxes and Financial Plan 101 - Presentation on 2026-2030 Proposed Five Year Financial Plan (CPI impact and Population info included) - Presentation of report on potential budget impacts to reduce tax increase to 11%, 9%, 6%, 3% - No Public Input - Thursday February 19 Committee of the Whole Meeting at 7 pm - Continuation of February 10 Committee of the Whole Meeting - No Public Input - Monday February 23 Committee of the Whole Meeting at 7 pm - Public Input - Tuesday March 17 Committee of the Whole Meeting at 7 pm - Presentation of Budget Survey Results - Mayor and Councillors Deliberation - Public Input - Tuesday April 7 Regular Council Meeting at 7 pm - Council to Deliberate and Consider Approval of Financial Plan - Public Input - Monday April 20 Regular Council Meeting at 7 pm - Council to Consider 1st, 2nd, and 3rd Readings of Financial Plan Bylaw and 2026 Tax Rates Bylaw - Public Input - Monday May 4 Regular Council Meeting at 7 pm - Council to Consider Adoption of Financial Plan Bylaw and 2026 Tax Rates Bylaw - Public Input For more details and participation information visit: Langford.ca/Meetings --- ### BACKGROUND: Source pages: 2–13 ## BACKGROUND: At the December 8, 2025, COW meeting, staff presented a proposed 15.97% increase to municipal property taxes for 2026, along with a breakdown of key drivers of the increase. Due to the timing of this meeting, further information has since been collected, and adjustments have been made that have amended the proposed 2026-2030 Financial Plan as presented to COW on February 10, 2026. The proposed tax increase for 2026 as of February 10, 2026 is 15.13%. The main factors for the change from what was presented at the December 8, 2025 meeting include, but are not limited to: - RCMP contract cost increased - The cost of additional RCMP officers increased - E-Comm (Police Dispatch) increased - Greater Victoria Public Library (GVPL) increased - West Shore Parks & Recreation Society (WSPRS) increased - Increased garbage pickup frequency - Garbage feasibility study/RFP/contract award - Goldstream Avenue garbage can retrofit - Pacific Centre Family Services Association increased - Non-Market Change (NMC) was updated - New Vancouver Island Integrated Crime Unit (VIIMCU) funding removed from proposed budget (note: Langford is still a member of the existing VIIMCU) - Three quarters of election costs to be funded by surplus - One-time expenses funded through use of surplus versus property taxes [Image: table showing property tax line items and projections (2025–2030)] --- ### The population and fiscal context Source pages: 2–13 ## The population and fiscal context The population of the City of Langford has continued to grow rapidly and the City has maintained current service levels, invested significantly in public safety improvements, road networks, economic development, and parks and recreation, all while maintaining one of the lowest property taxes in the Capital Regional District (CRD) as well as in relation to similarly sized municipalities in BC as detailed in the chart below: [Image: chart comparing Langford to other CRD and similar-sized municipalities (2025)] The City of Langford has long operated as a fiscally lean organization. One of the potential downsides to operating a lean organization is that in years of significant budget pressures, as 2023-2025 were, and 2026 is, there is little that can be reduced, without either affecting service levels or future year tax increases. --- ### COMMENTARY: Source pages: 2–13 ## COMMENTARY: The Proposed 2026-2030 Five Year Financial Plan presents a proposed 2026 tax increase of 15.13%, as detailed below: [Image: table showing proposed municipal tax lines and multi-year budget amounts] ### Significant 2026 budget items include: [Image: detailed table of significant items and percentage impacts] Key significant items and their percentage impacts (as presented): - Internal Capital Payment for Capital Previously Purchased — 2.67% - RCMP Contract (Contractual cost adjustments - Previous Approved Officers) — 1.97% - Fire Wages (including Collective Agreement wage adjustments) — 1.88% - Langford Aquatic Centre debt/Woodlands Park purchase/Asset Management — 1.70% - RCMP Contract - 4 Additional Officers @ 87.5% — 1.37% - Eliminate Transfer from Capital Works to Cover Debt Servicing — 1.30% - E-Comm (Police Dispatch) — 1.15% - City Hall Staffing — 0.98% - Contractual and CPI Wage adjustments (excluding fire) — 0.65% - Woodlands Park Tennant Buyouts and Support — 0.64% - Utilities — 0.60% - Greater Victoria Public Library (GVPL) — 0.60% - Maintenance Contracts — 0.52% - Miscellaneous (net effect of increases and decreases of revenues and expenses) — 0.41% - West Shore Parks and Recreation Society (WSPRS) — 0.40% - Additional Savings for IT Replacements / ERP — 0.32% - Bear Mountain Parkway Temporary Power Issue — 0.25% - Computer Software Support — 0.20% - Increase Garbage Pickup Frequency — 0.20% - Insurance — 0.18% - Legal — 0.17% - Garbage Feasibility Study, RFP, Contract Award — 0.14% - Pacific Centre Family Services Association — 0.14% - Staff Travel and Training — 0.13% - Garbage Can Retrofit — 0.12% - Royal Roads Innovation Studio — 0.12% - E-bike Rebate Program — 0.12% - Placemaking Strategy — 0.12% - RCMP Municipal Employee Staffing — 0.09% - Engineering for Future Capital Works — 0.08% - Non-Market Change — -3.99% Total Proposed 2026 Tax Increase — 15.13% --- ### Inflation (Consumer Price Index (CPI)): Source pages: 2–13 ## Inflation (Consumer Price Index (CPI)): Inflation (CPI) impacts the City of Langford budget more significantly than many other municipalities given the operating model the City utilizes. Many of the operating and maintenance contracts the City has are indexed each year by CPI, and as per long standing policy, City Hall staff wages are also indexed by CPI. This year CPI is 2.3%. --- ### Population: Source pages: 2–13 ## Population: The City uses population figures as published by BC Stats. As updated in January 2026, the 2025 population for the City of Langford has been estimated at 59,664, representing an increase of 1,344 residents from the population figure reported in 2025. --- ### Operating Budget Source pages: 2–13 ## Operating Budget As presented above, the key budget items for 2026 include items that are contractually obligated or downloaded to the City from other levels of government (e.g. E-Comm (Police Dispatch)), as well as items that Council has discretion over. ### Key budget items that are contractually obligated, previously approved, downloaded from senior levels of government, or set out in existing policy: - RCMP contractual increases - RCMP municipal employee staffing - Fire wages (including Collective Agreement wage adjustments) - E-Comm (Police Dispatch) - Langford Aquatic Centre debt/Woodlands Park purchase/Asset Management - Contractual and CPI wage adjustments (excluding the Fire Departement) - Woodlands Park tennant buyouts and supports - Greater Victoria Public Library - West Shore Parks and Recreation Society - Maintenance contracts (e.g. roads and parks maintenance) - Insurance ### Key budget items that Council has discretion over (note that a change to these items may impact service levels and/or impact future percentage tax increases): - West Shore RCMP (additional officers) - Debt payments (internal capital borrowing and transfer from Capital Works) - City Hall staffing - Additional savings for IT replacements/Enterprise Resource Planning (ERP) - Computer software support - Royal Roads Innovation Studio - E-bike rebate program - Repairs and maintenance to City infrastructure (Parks and Roads) - Utilities - Bear Mountain Parkway temporary power issue - Increased garbage pickup frequency - Garbage feasibility study, request for proposal, contract award - Garbage can retrofit (Goldstream) - Legal fees - Pacific Centre Family Services Association - Staff training and travel - Placemaking Strategy - Engineering for future Capital Works In addition to the above-noted key budget items where Council has discretion, staff identified other items for council’s consideration, as potential options to reduce the 2026 tax increase to 11%, 9%, 6%, and 3%. --- ### Surplus: Source pages: 2–13 ## Surplus: In addition to the above, the Proposed 2026-2030 Financial Plan also includes items that are proposed to be funded through prior year surplus (no 2026 tax impact). As per best practices, surplus funds should only be used to fund one time expenditures, not ongoing operations. The Proposed 2026 budget includes $1,730,460 funded from prior year surplus. --- ### Grant Funded Operating Projects: Source pages: 2–13 ## Grant Funded Operating Projects: In addition to the Operating budgets outlined above, the proposed Financial Plan includes budgeted operating expenditures that are funded through grant funding (no impact to 2026 property taxes). The Proposed 2026 budget includes $1,548,340 funded from grants. --- ### Capital Budget Source pages: 2–13 ## Capital Budget In addition to the Operating budget portion of the Financial Plan, the Proposed Financial Plan also includes a proposed capital budget for the 2026-2030 Financial Plan. The capital budget outlines the proposed projects, their budgeted cost, and proposed funding source for each project for the five years. The Committee will notice that in future years the proposed Financial Plan does not include as many capital items, the primary reason for this is that staff are awaiting the completion and approval of the master planning processes that continue into 2026 and will then identify capital projects that the City can incorporate into the Financial Plan in future years. In summary, the following Capital items are within Council’s discretion through the budget process: - BI01 - Building Inspection Vehicle Purchase - PW01 - Engineering Vehicle Purchase - SW28 - Glen Lake Sidewalk - FA08 - Admin Property Purchase - FA36 - Council Video Streaming Hardware - PD37 - Westshore Parkway Trail - PK01 - Parkland Acquisition - PK18 - Hiking Trails - PK24 - Centennial Park Improvements - BL02 - CSME Vehicle Replacement Council has discretion over the following Capital items, though safety or liability concerns have been identified and prompted the item being included in the proposed financial plan: - SL09 - Traffic Signal Upgrades - SL17 - Leigh at Dunford (new signal lights) - SR32 - Neighbourhood Improvements - SR96 - Latoria Road Corridor Upgrades - SW01 - Sidewalk Infill - FA06 - IT - Servers/Printers/Backup - FA45 - Enterprise Resource Planning - Great Plains/Dynamics - PD47 - Westhills Arena Mechanical Improvements - PD53 - Starlight Field Turf Replacement - PD61 - Veterans Memorial Park Rubber Replacement - PD63 - Westhills Arena Rink Board Realignment - PD65 - 2130 BMP Parkland Rock Fall - PK07 - Access Improvements - BL03 - CREST Radio Purchase [Image: list/table of capital projects and codes] --- ### FINANCIAL IMPLICATIONS: Source pages: 2–13 ## FINANCIAL IMPLICATIONS: It is important to note that the City of Langford’s portion of the property tax bill is approximately 50%, while the remainder of the total property taxes levied are collected on behalf of other taxation authorities and the City then levies, collects, and remits the full amount to those organizations. The City does not have any input into those tax rates and the City does not retain any of the funds collected on behalf of those entities. The graph below outlines what percentage of the 2025 property tax notice went to each of the taxation authorities. [Image: pie chart titled "Where Your Total Property Tax Bill Went in 2025"] --- ### How did Langford Compare to Other CRD and Similar Sized Municipalities in 2025? Source pages: 2–13 ## How did Langford Compare to Other CRD and Similar Sized Municipalities in 2025? ### General Municipal (2025) | Municipality | 2025 | |--------------------|-------| | Sooke | 2,022 | | North Saanich | 2,059 | | Metchosin | 2,122 | | North Cowichan | 2,123 | | Courtenay | 2,189 | | Sidney | 2,444 | | Highlands | 2,455 | | Campbell River | 2,480 | | View Royal | 2,502 | | Vernon | 2,634 | | Langford | 2,641 | | Penticton | 2,664 | | Colwood | 2,678 | | West Kelowna | 2,982 | | Mission | 3,022 | | Central Saanich | 3,127 | | Average | 3,183 | | Langley | 3,194 | | Esquimalt | 3,675 | | North Vancouver | 4,001 | | Saanich | 4,002 | | Victoria | 4,065 | | Port Moody | 4,792 | | Oak Bay | 6,179 | | West Vancouver | 6,338 | _Source: Government of British Columbia, Municipal taxes and charges on a representative house (2025) — Province of British Columbia - Accessed February 3, 2026_ ### Total Residential Property Taxes and Charges (2025) | Municipality | 2025 | |--------------------|-------| | Metchosin | 4,636 | | Langford | 4,856 | | Vernon | 5,178 | | View Royal | 5,233 | | Colwood | 5,281 | | Highlands | 5,305 | | Sooke | 5,307 | | North Cowichan | 5,459 | | Sidney | 5,658 | | Courtenay | 5,717 | | Penticton | 5,740 | | Campbell River | 5,800 | | North Saanich | 5,890 | | Esquimalt | 6,022 | | Mission | 6,145 | | Central Saanich | 6,580 | | Average | 6,716 | | West Kelowna | 6,830 | | Langley | 6,977 | | Victoria | 7,498 | | Saanich | 7,933 | | North Vancouver | 8,547 | | Port Moody | 9,315 | | Oak Bay | 11,547 | | West Vancouver | 13,721 | --- ### The below tables illustrate how Langford might compare at the proposed 15.13% tax increase, assuming a 5% increase for the comparative municipalities and a 5% increase for the portion of the tax notice that is collected for other taxing authorities: Source pages: 2–13 ## The below tables illustrate how Langford might compare at the proposed 15.13% tax increase, assuming a 5% increase for the comparative municipalities and a 5% increase for the portion of the tax notice that is collected for other taxing authorities: ### General Municipal (2026 Projection) | Municipality | 2026 Projection | |--------------------|------------------| | Sooke | 2,123 | | North Saanich | 2,162 | | Metchosin | 2,228 | | North Cowichan | 2,229 | | Courtenay | 2,298 | | Sidney | 2,566 | | Highlands | 2,578 | | Campbell River | 2,604 | | View Royal | 2,627 | | Vernon | 2,766 | | Penticton | 2,797 | | Colwood | 2,812 | | Langford | 3,041 | | West Kelowna | 3,131 | | Mission | 3,173 | | Central Saanich | 3,283 | | Average | 3,353 | | Langley | 3,354 | | Esquimalt | 3,859 | | North Vancouver | 4,201 | | Saanich | 4,202 | | Victoria | 4,268 | | Port Moody | 5,032 | | Oak Bay | 6,488 | | West Vancouver | 6,655 | ### Total Residential Property Taxes and Charges (2026 Projection) | Municipality | 2026 Projection | |--------------------|------------------| | Metchosin | 4,868 | | Langford | 5,366 | | Vernon | 5,437 | | View Royal | 5,495 | | Colwood | 5,545 | | Highlands | 5,570 | | Sooke | 5,572 | | North Cowichan | 5,732 | | Sidney | 5,941 | | Courtenay | 6,003 | | Penticton | 6,027 | | Campbell River | 6,090 | | North Saanich | 6,185 | | Esquimalt | 6,323 | | Mission | 6,452 | | Central Saanich | 6,909 | | Average | 7,063 | | West Kelowna | 7,172 | | Langley | 7,326 | | Victoria | 7,873 | | Saanich | 8,330 | | North Vancouver | 8,974 | | Port Moody | 9,781 | | Oak Bay | 12,124 | | West Vancouver | 14,407 | [Image: table or chart showing 2026 projection comparisons] --- ### LEGAL IMPLICATIONS: Source pages: 2–13 ## LEGAL IMPLICATIONS: The Community Charter requires municipalities to adopt a Five-Year Financial Plan each year prior to May 15th. The Financial Plan establishes the basis upon which property taxation rates are calculated. Staff have identified projects that contain contractual or other legal obligations for Council’s information. --- ### STRATEGIC PLAN ALIGNMENT: Source pages: 2–13 ## STRATEGIC PLAN ALIGNMENT: - 5bi - Ensure all budgets are fiscally sustainable. - 5bii – Ensure all budget documents are transparent and user friendly. - 5c – Expand opportunities for public engagement. --- ### OPTIONS: Source pages: 2–13 ## OPTIONS: ### Option 1 THAT Committee of the Whole receive the report dated February 10, 2026, from the Manager of Budgets and Revenue for information. --- ### SUBMITTED BY: Source pages: 2–13 ## SUBMITTED BY: Curtis Staniforth, Manager of Budgets and Revenue ### Concurrence: - Michael Dillabaugh, CPA, CA, Director of Finance - Melisa Miles, Manager of Legislative Services - Donna Petrie, Senior Manager of Communications & Economic Development - Yari Nielsen, Director of Parks, Recreation and Facilities - Leah Stohmann, RPP, MCIP, Director of Community Planning and Development - Katelyn Balzer, P.Eng., Director of Engineering and Public Works - Marie Watmough, Director of Legislative & Protective Services - Braden Hutchins, Deputy Chief Administrative Officer - Darren Kiedyk, Chief Administrative Officer --- ### Attachments: Source pages: 2–13 ## Attachments: 1. Proposed 2026-2030 Financial Plan-Feb 10, 2026 2. Proposed 2026-2030 Financial Plan-Appendix A [Image: various charts and tables appearing in the original document not transcribed above]