Let’s talk Budget!
Region of Queens Municipality is beginning its budgeting process for the 2026-2027 fiscal year and this is your chance to be involved in helping to shape Council’s investments in your community!
Click here to be taken directly to the Budget Survey.
Click here to be taken directly to the Frequently Asked Questions (FAQ) and Budget Survey results.
ABOUT THE BUDGET
Region of Queens Municipality’s annual budget is divided into two sections: the Capital Investment Plan (or Capital Budget) and the Operating Budget.
- The Capital Investment Plan is the part of the budget that focuses on larger and longer-term investments of built assets, including things like wastewater and water utility enhancements, and major improvements at municipally owned facilities and infrastructure. The Capital Investment Plan lists projects that are proposed to take place in the forthcoming budget year and in the following four years, estimated costs of each project, and how these initiatives will be funded. Items in the Capital Investment Plan may be funded by the tax rate, grants from other levels of government, municipal reserves, or long-term borrowing depending on the nature of the project.
Council approves the overall 5-year Capital Investment Plan annually. The plan is updated each year as projects are completed or extended and new projects are added. This provides both Council and the public with the ability to have a long-term understanding of the Region’s capital priorities and how they all fit together. - The Operating Budget is the normal day-to-day budget that provides services to the Region’s residents and businesses. It includes projects and programs that Council has identified as priorities, as well as mandatory payments to other levels of government or agencies for essential services such as education, policing, and other items.
To view the draft Capital Investment Plan, you can click here.
As the draft Operating Budget is developed in 2026, a link to the document will be added here for public viewing as well.
BUDGET SCHEDULE
The Budget Meeting schedule for both Capital Investment Plan and Operating Budgets is contained in the table below. Please note that times and dates are subject to change.
| December 19, 2025 3:00 p.m. – 5:00 p.m. | Preliminary Draft Capital Investment Plan (Special Council) Agenda package is online: click here |
| January 13, 2026 Morning Council | Anticipated approval of Draft Capital Investment Plan Agenda package is online: click here (Item 6.5, page 54 of package) Meeting minutes are online: click here (item 6.5 – page 6) |
| February 4, 2026 | Budget Survey closes |
| March 3, 2026 5:00 p.m. – 9:00 p.m. | Operating Budget Introduced, Budget Q&A Document Introduced. (Special Council) Agenda package is online: click here Meeting minutes are online: click here |
| March 10, 2026 Morning Council | Review of Operating Budget/ Q&A Document at Regular Council Meeting Draft budget information is in the Regular Council Agenda package, Item 7.10, online: click here |
| March 17, 2026 10:00 a.m. – 3:00 p.m. | Review of Operating Budget/ Introduction of Water Utility Budget (Special Council) Agenda package is online: click here |
| March 24, 2026 Evening Council | Anticipated 2026-2027 Operating Budget adoption at Regular Council Meeting Draft budget information in in the Regular Council Agenda package, Item 8.7 (page 117 of 209) is online: click here |
| March 31, 2026 10:30 a.m. – 1 p.m. (closed session 9 a.m. – 10:30 a.m.) | Special Council meeting to discuss version 5 of draft operational budget, and agenda items from the Regular Council meeting held March 24, 2026, which ended before agenda was complete. The 9 a.m. closed session is for Council to discuss four (4) closed session personnel matters not discussed at the March 24 meeting. The agenda for the Special Council meeting was posted in the afternoon of Friday, March 27: regionofqueens.com/~documents/route:/download/4396/ – Item 4.1. |
| Tuesday, April 14, 2026 Morning Council | Discussion of 2026-2027 Operating Budget version 6 at Regular Council Meeting. Draft budget information is in the Regular Council Agenda package posted on Friday, April 10, 2026 – click here for the package (section 7.6, which begins on page 97 of the agenda package). |
| Tuesday, April 28, 2026 Evening Council | Anticipated 2026-2027 Operating Budget adoption at Regular Council Meeting. The full Draft budget will be included in the Regular Council Agenda package, which will be posted on Friday, April 24, 2026. |
HOW YOU CAN PARTICIPATE
If you have comments, suggestions, or feedback that you would like to share with Council and staff to help inform this year’s budget process, you can do so by e-mailing Region of Queens Municipality at budget@regionofqueens.com.
You can also submit feedback by completing the Budget Survey below. The survey will remain open through the end of the business day on Wednesday, February 4, 2026.
Please note that all feedback submitted (questions and input received via the Budget Survey) will be assembled in a Budget Input Tracking document — this document and its content will be publicly available for viewing, in addition to being shared with both Council and staff, and will help Council to shape the budget.
The 2026-2027 Budget Engagement survey closed on February 4, 2026.
Budget Input Tracking
Frequently Asked Questions (FAQs) and summary of Budget Survey public input
As part of Region of Queens Municipality’s budget engagement this year, we’re collecting questions about the budget and budget-related items of interest from our communities and sharing the answers here so that the same information is publicly available to all. The table that follows below contains questions that have been received via the budget survey, as well as comments from folks who have completed the budget survey.
As of January 6, 2026, a total of 52 budget surveys have been completed. A total of 52 (100%) self-identified Queens County residents. A total of 12 respondents have self-identified as business owners.
According to survey results as of this date, the average score for quality of life in the Region of Queens on a scale of 0 (low) to 10 (high) is 6.77.
| Questions received from residents | Answer |
|---|---|
| Q: When the CIP tables reference Municipal Reserves and Municipal Surplus, do these refer exclusively to general (tax-supported) funds, or do they also include water and/or wastewater utility reserves accumulated through rates paid by utility users? | A: The Municipal reserves indicate a reserve that has been set aside by Council or a regulatory authority. The Utility has a reserve that is used to fund projects that are 100% Utility cost. The Utility reserve is 100% funded by Utility users as the amount of annual deprecation expense is paid to that fund each year. The sewer reserve was funded by the general tax rate. It has not been funded for the last few years. |
| Q: For MPSE [Mount Pleasant Service Extension] specifically, can staff clarify which portions of the capital costs and associated borrowing are intended to be: – recovered through water and wastewater utility rates – supported by the general municipal tax base – recovered from new development, such as through developer contributions or other growth-related cost-recovery mechanisms? | A: The Capital Improvement Plan that was presented to Council on December 19th has MPSE funded by a combination of provincial, federal, municipal, and Utility funding. Council’s position is that mechanisms will be put in place to recover fees from developers to assist in offsetting the cost of this project and other similar future infrastructure expansions. |
| Q: For any borrowing related to MPSE, will the ongoing loan payments be paid through water and wastewater rates, or through general municipal taxes? | A: Allocation of debt payments is based on the value of each infrastructure segment in that phase. Once the project is completed, costs are allocated to each segment. For example if 25% of the infrastructure cost is associated with water supply, 25% of debt payments are allocated to the Utility. There is no current process in place to ensure that revenue generated by the users of the wastewater system covers all costs associated with providing the service. Any shortfall or overage in revenue becomes part of the general operating budget. Infrastructure segments also include roads and streets, which is part of the area rate paid by District 13 residents. |
Questions from the March 3, 2026 Special Council Meeting to Introduce the Draft 20206-2027 Operational Budget | Click here to read the Agenda package for the Special Council meeting, including the draft operating budget, the budget workbook, and other documents. |
| Q: What is driving the increases in the benefit costs? There is a 25% increase in long term disability cost and a 15% increase in medical benefit. | A: The increase is reflective of the use of the medical plan and long-term disability coverage by Region of Queens staff members. These costs are equally shared between employer and employee. RQM is part of the Nova Scotia Federation of Municipality’s (NSFM) group coverage; the premiums are based on RQM plan members’ use. |
| Q: Is there an option to shop around for another plan? | A: The increases are based on use. |
| Q: With the retirement of the Payroll Clerk, what is the plan to fill the position? | The position was advertised, and several applications received. There is a planned overlap in time when the new Payroll Clerk will be trained and will job shadow our retiring Payroll Clerk. |
| Q: What is the difference between a surplus and a reserve in the budget? | A: At the end of the fiscal year, the yearend actuals will have either a surplus (less expenses incurred than originally budgeted) or a deficit (more expenses incurred than originally budgeted). Municipalities must have balanced budgets – in the event of funds remaining at the end of a fiscal year, those funds are transferred into the Accumulated Surplus account. If there is a deficit at the end of the year, funds are transferred from the Accumulated Surplus to general operating to cover the shortfall. Reserves exist when Council determines that there is a need for one. Council can create, deplete and or fund a reserve at their discretion with whatever amount they choose appropriate. It is “spoken for money” – money that is set aside for a specific purpose used to offset large expenses or projects that are expected to happen in the future . It is similar to a savings account and gets used to offset budgeted expenses that fit the reserve criteria. In summary, a surplus is excess funds that are transferred to as no restrictions on where it can be spent, and has no effect on the tax rate; reserves are funds set aside for specific purchases to be made at a later date, and these impact the tax rate. |
| Q: There are several new positions (six full time, and six seasonal, part time or partial year) suggested for approval in this budget, including the wages for three new full-time positions added that were approved early in the 2025/2026 budget, with a total added cost on the budget of approximately $714,000. Does this figure include benefits and other mandatory costs? | A: Yes. The total amount includes wages, mandatory employment costs, and employer contributions to the benefits package. It also includes approximately $120,000 earmarked for staffing at the new outdoor pool located on the grounds of Queens Place Emera Centre. |
| Q: In the budget, workbook, the total budgeted cost of workforce in 2026/2027 is $9.6 million. Does this include ALL positions, such as proposed not yet approved positions and existing positions? | A: It includes all – full time, part time, seasonal, and proposed but not yet approved by Council. |
| Q: Is the tax rate charged on the capped on uncapped assessed property value? | A: The tax rate is applied to the lower of the values of the property. In most cases, this is the capped assessment. |
| Q: Will there be an adjustment for overpayments from tax accounts in District 13 resulting from unfinished capital projects? | A: In the current and previous budgets, there have been area rates applied to District 13 tax rates to account for roadwork, debt and paving. Some years, those projects were not completed, and the surplus created by not completing those projects was transferred to A staff report will be brought to Council comparing costs of what was budgeted and what was completed. Council will then be able to discuss options for moving forward to ensure instances where work is not completed. For example, in 2024/2025 fiscal year, $219,314 was collected as an overpayment for projects not completed, and this year, $137,000 was put in a District 13 reserve. |
| Q: How do property assessment appeals through Property Valuation Services (PVSC) affect tax revenues collected? | A: There is little impact on the tax revenue resulting from PVSC appeals; approximately $5,000. |
| Q: In the past couple years, budgets have included a Valuation Allowance for Wages in revenues. Why is that not included in the 2026/2027 draft operating budget? | A: Prior to hiring a Director of People and Culture in a human resources role to support recruitment for vacant municipal jobs, there were large numbers of unfilled positions with the municipality. Those wages were included in the budget. Many of the positions were not filled, and the unspent funds were part of the year’s surplus. With recruitment now the responsibility of human resources, there are fewer vacancies, and jobs that are posted are usually filled more quickly. The Valuation Allowance is a budgeted revenue amount that was allocated at 50%s of the vacant positions determined at budget. With job vacancies being neatly full, and human resources recruiting for them, it was anticipated that there would not be long term vacancies this year. Council requested that staff include a Valuation Allowance of 25% of current job vacancies in the next version of the draft budget. |
| Q: Have the projected revenues in the 2026/2027 Operating Budget been verified against the Provincial budget? | A: Most of the Municipal revenue in the draft Operating Budget is not affected by the Provincial budget. Some of the items that are impacted have been verified such as funding for Senior Safety Coordinator, while others once confirmed as being removed/reduced, will be adjusted. |
| Q: A new expense is expenses for Committees of Council, which has a $10,000 budget. Where did the expenses for Committees of Council come from before this year? | A: In the past, expenses for public members of committees, such as mileage, training, etc. was covered under Legislative Other in the budget, a budget line with several other Council related expenses attributed to it. These funds would provide a dedicated $10,000 to support Committees of Council. Some committees have more travel needs than others. Council requested that this cost be removed due to funds not being reduced in Legislative Other. |
| Q: Why did Legal decrease by $120,000? | A: In previous years, a prior Council had committed to being an intervenor in a public hearing for the application to increase the size for the fish farm in Liverpool Bay. The funds were spent on the intervenor work. In 2025, the Aquaculture Appeals Board made their decision to allow the expansion therefore no longer needing to budget for this expense in the 2026/27 budget year. In Council discussion of this matter at March 3’s budget meeting, Council decided that if in the future they decide to appeal the decision, they will fund it from the Accumulated Surplus, so it does not impact the tax rate. |
| Q: Why has Conference Attendance costs increased? | A: Council and a limited number of staff may attend annual conferences for Nova Scotia Federation of Municipalities (NSFM), Association of Municipal Administrators of Nova Scotia (AMANS), Federation of Canadian Municipalities most years, and this year added the Canadian Association of Municipal Administrators. Participation at these conferences provides Council and staff with information and best practices about good governance. Not all members of Council attend each of the trainings and make efforts to reduce costs of attendance. The amount in the budget reflects the maximum expected attendance at each of the conferences; prior to the budget being finalized, the figures will reflect actual attendance, which will be lower than projected. |
| Q: Considering the reductions in grants in the Provincial budget, will there be added applications to the Community Investment Fund (CIF)? Can the application deadline for Operating applications be reopened? | A: The CIF applications for Operating grants that were received by the deadline amounts to approximately $195,000. The budget for the entire year for all grants offered under the CIF program is $175,000. Council made a motion to extend the grant deadline for CIF Operating Grant applications to be March 31, 2026. They also approved adding $100,00 to the budget for the 2026/2027 CIF program. These funds will be transferred from the CIF Reserve. This will allow applicants affected by the provincial cuts to apply for an Operating grant and allow funding for the other funding categories under the program. |
| Q: In the Information technology section of the budget, there is $25,000 identified for Laserfiche licensing. Is this a one-time fee? | A: No, the Laserfiche licensing is an annual cost. The Municipality is extending the Laserfiche license to more municipal staff as it is the recommended record keeping software and storage solution for Municipal records. |
| Q: Why is Sidewalk Maintenance in the Operating Budget shouldn’t it be in the Capital Investment Plan? | A: At this time the sidewalk maintenance is a budgeted operating expense due to expectation that the sidewalk just needs to be maintained in good working condition, therefore not capitalized. It is also less than the capital costs policy of $50,000 as well as meeting the definition of a capital cost. If the sidewalk work was greater than $50,000 and met Capital requirements then it would be part of the Capital Investment Plan. |
| Q: Can traffic studies be done in house to reduce the cost to the taxpayer? | A: There are risks in completing them in house, which are lessened if done by a third party. There are some traffic studies that have been completed in recent years that could be used for the areas. |
| Q: Will the swing set replacement at Beach Meadows Beach include accessible swings? | A: Yes. The same type of swing as at Etli Milit’amk Universally Designed Playpark and Cobb Park will be installed at Beach Meadows Beach play area. It is the standard used for replacement and upgrades to swing sets in Municipal parks. |
| Q: Why are there speed radar signs included in budget as one per district (8 total)? | A: Confirmation was requested regarding whether the converting to three speed radar signs currently owned by the Region to solar powered is included in the budget amount. Solar powered signs make them less labour intensive for staff. Staff will further review to verify whether there was a request to have speed radar signs in each district. |
| Q: Does the Queens Place Emera Centre budget include some training for staff at the new pool? | A: Yes. There have been training costs incorporated in the budget to ensure that new staff have training as required by all municipal staff. |
| Q: Is the operating cost of the new outdoor pool going to be $212,000? Will this be the annual operating cost? | A: The operational costs are a best estimate of costs to operate and staff the pool for the summer of 2026. Of that figure, approximately $120,000 is staff costs. Staff have tried to estimate the operating costs as accurately as possible, and some costs will decrease as they may be less frequent costs (like lifejackets, flutter boards, etc., which should have a longer duration than one year). |
| Q: What is the projected revenue for the new outdoor pool? | A: The projected revenue is approximately $34,000 annually. This is an estimate, based on projection of use for the first-year summer opened as it is a delayed opening. Currently, the pool is expected to be in use for the 2026/27 budget year from July to end of August. True revenue projection can’t be determined for this budget year. |
| Q: How many maintenance staff/custodial staff are there currently at Queens Place Emera Centre? Why are there 3 full time equivalent Custodians requested in the Budget? | A: Queens Place has four Maintenance staff who look after facility operations; they are not cleaning staff. During the daytime hours, all staff at Queens Place clean as needed, and municipal custodians clean after hours. Currently, there are custodians on staff who clean all municipal properties, however, in the current budget, the custodial staff will no longer be cleaning Queens Place. In the current budget, Queens Place has requested three full time equivalent Custodian positions to fulfill cleaning needs due to the pool opening and potential events . |
| Q: Is Hillsview Acres Home for Special Care affected by the Provincial cuts? | A: Region of Queens Municipality receives funding from Nova Scotia Department of Seniors and Long-Term Care to operate Hillsview Acres. Hillsview Acres has been advised of a 3% decrease. |
