FAQs

Property taxes and other revenue sources such as user fees fund the City’s operating budget. A component of the operating budget is transferred to the capital reserve funds to be used for capital spending and debt related charges.

Reserves and reserve funds are monies set aside to fund capital expenditures similar to having personal savings accounts. They are also used to manage unanticipated expenses and to support the City’s long-term financial stability.

The City has earmarked a 1 per cent annual tax increase to raise funds to support capital infrastructure.  This annual levy is transferred into the capital reserve funds each year.  This 1 per cent capital levy is part of longer term strategies for responsible asset management. It:

• supports an increased level of investment in infrastructure, 
• ensures the sustainability of the City’s capital infrastructure, and
• reduces the City’s reliance on long-term debt.

The City uses long-term debt to fund larger capital expenditures. It is similar to a homeowner’s mortgage and is repaid over time through payments which include interest. Long-term debt charges are paid for from the capital reserve funds.

There are more than 70 public services that are funded through the budget, from public safety (fire and police) to transportation services, like roads, sidewalks, pathways and trails, and transit, to community services such as parks and recreation, arts and culture, libraries, social services, and planning and development. 

Learn more about the 2022 budgets by consulting the City’s budget overviews and watching budget deliberations. 

Budgets are developed based on Council's direction for providing municipal services to the community every day. They also support the strategic priorities as set by Council: 

• Demonstrate leadership on climate action 
• Increase housing affordability  
• Improve walkability, roads, and transportation 
• Strengthen economic development and opportunities
• Foster healthy citizens and vibrant spaces

The 2023 budgets will be tabled before a new Council after the municipal election this fall; however, the 2023 budget engagement scope will include consultation on Council’s current strategic priorities. The 2023 budgets will continue to reflect investment in these priorities in order to complete the planned initiatives while Council has an opportunity to undertake a new strategic planning process later in 2023.

Learn more about the City of Kingston’s strategic priorities by reviewing the Kingston Strategic Plan 2019-2022.

Participatory budgeting is a community-led engagement process where community members share ideas, develop those ideas into proposals, and vote on which proposals should become a reality, based on pre-determined objectives and available funding.

Participatory budgeting is becoming increasingly common as a way to engage and empower residents. Council directed staff to explore the feasibility of implementing participatory budgeting in Kingston.

The City of Kingston has used a form of participatory budgeting in the past. One example is the Samsung Solar LP Fund, which invited residents to put projects forward for funding. Projects were required to meet specific criteria. Another example is the Kingston Community Climate Action Fund.