2022 Budget

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July 2022 update

The 2022-2026 Five-Year Financial Plan Budget Book is now available.

March 2022 update

On February 14, Council approved Operating and Capital Budgets for 2022, including a property tax increase of 1.79%, an asset levy increase of 1%, and a new environmental levy of 1.5%.

At this meeting, staff asked Council to approve the bylaws necessary to enact the budget:

  • Five-Year Financial Plan Bylaw includes the approved 2022 budget and projections for the next four years. The five-year plan is a statutory requirement.
  • Allocation of funds to support the Capital Budget: Council approval is required to release money from reserve funds to support the 2022 capital program.

Council approved the Five-Year Financial Plan Bylaw and the funding for capital projects at the March 28, 2022 Council meeting.

2022-2026 Five-Year Financial Plan Bylaw and 2022 Phase 1 Capital Funding Report


Proposed 2022 tax increase

Each year the municipality must create a budget that pays for the services provided by the District of West Vancouver, including police, fire & rescue, bylaw enforcement, parks, community centres, the library, festivals and cultural programs, and much more. The budget must also fund the capital expenses, including, for example, public facilities and roadwork. Only the services most needed by our residents are maintained and improved where necessary.

Like any household or business, the municipality is challenged with increased costs when developing the annual budget. Unlike households or businesses, local governments must balance the budget and are not permitted to run a deficit.

Also, each year, all non-taxation sources of funding are reviewed for further opportunities before resorting to taxation. In 2021, a complete budget review was undertaken to ensure that all revenue and expenditure items were realistic and required.

The General Fund budget, also known as the operating budget, is where the property tax level is determined. An Asset Levy and an Environmental Levy were also proposed, for a total proposed tax rate increase of 3.79%.



General Fund Budget

The 2022 year will continue to be difficult for the District of West Vancouver financially, because of ongoing challenges as we recover from the COVID-19 pandemic, deal with the impacts of climate change, face rising costs for services and materials, and address asset maintenance that has been deferred because of lack of resources or put on hold due to the COVID-19 pandemic.

The proposed 2022 general fund budget of $124 million includes an additional $1.4 million to maintain existing services. This is the minimum amount required to respond to rising costs, recover from the COVID-19 pandemic, and deliver Council’s 2021–2022 Strategic Plan.

The operational budget portion of the property tax increase is 1.79%, which is well below the rate of inflation.



2022 budget background

In 2021, the operating budget was conservative as a result of uncertainty around the impact of the ongoing pandemic, so it was assumed that operations would be similar to 2020. However, for 2022, the District is expecting to resume most services and programs and the budget has been built to reflect this.

Efficiencies that have been implemented during the past two years for finding new ways of delivering service during the pandemic will continue.

Please note that the 2022 preliminary budget was revised from December 2021 to January 2022 to account for operational adjustments in accordance with provincial public health orders. There was no change to the proposed operating tax levy increase. As these revisions were made after publication of the 2022 Preliminary Financial Plan, they are not reflected in the publication.




What's included in the 2022 budget

The pie chart below illustrates how the 2022 budget will be allocated. Some of these service areas also collect fees and charges that would offset their costs.


The District budget also supports Council’s Strategic Goals. These goals are:

  • Significantly expand the diversity and supply of housing, including housing that is more affordable.
  • Create vital and vibrant communities.
  • Protect our natural environment, reduce our impact on it, and adapt to climate change.
  • Improve mobility and reduce congestion for people and goods.
  • Deliver municipal services efficiently.
  • Enhance the social well-being of our community.

Learn more about Council’s strategic goals and objectives at westvancouver.ca/council-priorities.



Environmental Levy

A new Environmental Levy of 1.00% ($800,000) is proposed to fund programs that support the protection of our natural environment and reduce our impact on it.

Examples of programs that this levy will fund include, in no particular order, rebate incentives for clean energy use, educational programs to reduce waste, improved recycling programs for public facilities and parks, and projects to maintain our natural capital assets.



Asset Levy

The Asset Levy is in addition to the operating budget. The levy was introduced in 2016 and has been increased by Council each year since then as part of a strategy to prevent West Vancouver’s assets from failing, by investing in maintenance at the optimum time.

Over the next 20 years, the municipality will require ongoing investment of $16.4 million per year to accomplish this.

For 2022, the Asset Levy is proposed to increase by 1%, which equals approximately $800,000. This would bring the total Asset Levy amount available for capital investment to $10.3 million.



What's included in the 2022 Capital Budget

The preliminary 2022 capital budget indicates a need for $17.8 million for asset management plans.

The majority of this amount is for maintaining and replacing existing municipal assets. A smaller portion is for investments in new assets.



What does this mean to you?

To accomplish the service delivery, maintenance of public assets and environmental programs noted above, staff recommend an Operating Levy increase of 1.79%, an Asset Levy increase of 1.00%, and an Environmental Levy of 1.00%. The proposed total tax levy increase of 3.79% is slightly below the rate of inflation, as measured by percentage change in the Consumer Price Index (CPI) for British Columbia of 3.8%¹.

Together, the increases amount to an extra $247 for the average single-family detached home (SFD) assessed at $3.7 million, or an extra $109 for the average strata property assessed at $1.6 million.

It’s important to note that average assessed values are based on preliminary information from BC Assessment, and that individual increases are directly influenced by average property assessments across the community as a whole.

Staff have prepared two other options for consideration. While these options would reduce the financial impact on property owners, they would also reduce the municipality’s ability to maintain capital infrastructure and respond to climate change.

¹ CPI for British Columbia, % change from October 2020



Public feedback

All public input, including public correspondence, comments at information meetings, and feedback received online, will be considered by Council as part of the 2022 Budget review process.

Virtual information meetings

Thank you to everyone who attended a virtual information meeting on January 25 and January 26. Questions and answers will be posted here.

2022 Budget presentation (YouTube video)

2022 Budget PowerPoint presentation (PDF)

Q & A - January 25 virtual information meeting

Q & A - January 26 virtual information meeting


Thank you for sharing your comments or questions online

In addition to the information meetings, comments or questions were open from Monday, December 13 to Friday, January 28 at 4 p.m.

July 2022 update

The 2022-2026 Five-Year Financial Plan Budget Book is now available.

March 2022 update

On February 14, Council approved Operating and Capital Budgets for 2022, including a property tax increase of 1.79%, an asset levy increase of 1%, and a new environmental levy of 1.5%.

At this meeting, staff asked Council to approve the bylaws necessary to enact the budget:

  • Five-Year Financial Plan Bylaw includes the approved 2022 budget and projections for the next four years. The five-year plan is a statutory requirement.
  • Allocation of funds to support the Capital Budget: Council approval is required to release money from reserve funds to support the 2022 capital program.

Council approved the Five-Year Financial Plan Bylaw and the funding for capital projects at the March 28, 2022 Council meeting.

2022-2026 Five-Year Financial Plan Bylaw and 2022 Phase 1 Capital Funding Report


Proposed 2022 tax increase

Each year the municipality must create a budget that pays for the services provided by the District of West Vancouver, including police, fire & rescue, bylaw enforcement, parks, community centres, the library, festivals and cultural programs, and much more. The budget must also fund the capital expenses, including, for example, public facilities and roadwork. Only the services most needed by our residents are maintained and improved where necessary.

Like any household or business, the municipality is challenged with increased costs when developing the annual budget. Unlike households or businesses, local governments must balance the budget and are not permitted to run a deficit.

Also, each year, all non-taxation sources of funding are reviewed for further opportunities before resorting to taxation. In 2021, a complete budget review was undertaken to ensure that all revenue and expenditure items were realistic and required.

The General Fund budget, also known as the operating budget, is where the property tax level is determined. An Asset Levy and an Environmental Levy were also proposed, for a total proposed tax rate increase of 3.79%.



General Fund Budget

The 2022 year will continue to be difficult for the District of West Vancouver financially, because of ongoing challenges as we recover from the COVID-19 pandemic, deal with the impacts of climate change, face rising costs for services and materials, and address asset maintenance that has been deferred because of lack of resources or put on hold due to the COVID-19 pandemic.

The proposed 2022 general fund budget of $124 million includes an additional $1.4 million to maintain existing services. This is the minimum amount required to respond to rising costs, recover from the COVID-19 pandemic, and deliver Council’s 2021–2022 Strategic Plan.

The operational budget portion of the property tax increase is 1.79%, which is well below the rate of inflation.



2022 budget background

In 2021, the operating budget was conservative as a result of uncertainty around the impact of the ongoing pandemic, so it was assumed that operations would be similar to 2020. However, for 2022, the District is expecting to resume most services and programs and the budget has been built to reflect this.

Efficiencies that have been implemented during the past two years for finding new ways of delivering service during the pandemic will continue.

Please note that the 2022 preliminary budget was revised from December 2021 to January 2022 to account for operational adjustments in accordance with provincial public health orders. There was no change to the proposed operating tax levy increase. As these revisions were made after publication of the 2022 Preliminary Financial Plan, they are not reflected in the publication.




What's included in the 2022 budget

The pie chart below illustrates how the 2022 budget will be allocated. Some of these service areas also collect fees and charges that would offset their costs.


The District budget also supports Council’s Strategic Goals. These goals are:

  • Significantly expand the diversity and supply of housing, including housing that is more affordable.
  • Create vital and vibrant communities.
  • Protect our natural environment, reduce our impact on it, and adapt to climate change.
  • Improve mobility and reduce congestion for people and goods.
  • Deliver municipal services efficiently.
  • Enhance the social well-being of our community.

Learn more about Council’s strategic goals and objectives at westvancouver.ca/council-priorities.



Environmental Levy

A new Environmental Levy of 1.00% ($800,000) is proposed to fund programs that support the protection of our natural environment and reduce our impact on it.

Examples of programs that this levy will fund include, in no particular order, rebate incentives for clean energy use, educational programs to reduce waste, improved recycling programs for public facilities and parks, and projects to maintain our natural capital assets.



Asset Levy

The Asset Levy is in addition to the operating budget. The levy was introduced in 2016 and has been increased by Council each year since then as part of a strategy to prevent West Vancouver’s assets from failing, by investing in maintenance at the optimum time.

Over the next 20 years, the municipality will require ongoing investment of $16.4 million per year to accomplish this.

For 2022, the Asset Levy is proposed to increase by 1%, which equals approximately $800,000. This would bring the total Asset Levy amount available for capital investment to $10.3 million.



What's included in the 2022 Capital Budget

The preliminary 2022 capital budget indicates a need for $17.8 million for asset management plans.

The majority of this amount is for maintaining and replacing existing municipal assets. A smaller portion is for investments in new assets.



What does this mean to you?

To accomplish the service delivery, maintenance of public assets and environmental programs noted above, staff recommend an Operating Levy increase of 1.79%, an Asset Levy increase of 1.00%, and an Environmental Levy of 1.00%. The proposed total tax levy increase of 3.79% is slightly below the rate of inflation, as measured by percentage change in the Consumer Price Index (CPI) for British Columbia of 3.8%¹.

Together, the increases amount to an extra $247 for the average single-family detached home (SFD) assessed at $3.7 million, or an extra $109 for the average strata property assessed at $1.6 million.

It’s important to note that average assessed values are based on preliminary information from BC Assessment, and that individual increases are directly influenced by average property assessments across the community as a whole.

Staff have prepared two other options for consideration. While these options would reduce the financial impact on property owners, they would also reduce the municipality’s ability to maintain capital infrastructure and respond to climate change.

¹ CPI for British Columbia, % change from October 2020



Public feedback

All public input, including public correspondence, comments at information meetings, and feedback received online, will be considered by Council as part of the 2022 Budget review process.

Virtual information meetings

Thank you to everyone who attended a virtual information meeting on January 25 and January 26. Questions and answers will be posted here.

2022 Budget presentation (YouTube video)

2022 Budget PowerPoint presentation (PDF)

Q & A - January 25 virtual information meeting

Q & A - January 26 virtual information meeting


Thank you for sharing your comments or questions online

In addition to the information meetings, comments or questions were open from Monday, December 13 to Friday, January 28 at 4 p.m.

The question form is now closed. Thank you for sharing your feedback!

Responses to questions will be posted here. All public input will be considered by Council as part of the 2022 budget review.

  • Share on Facebook Share on Twitter Share on Linkedin Email this link

    Can we get a detailed breakdown of how the $5 million COVID Relief funding from the Province last year was spent versus the individual items budgeted?

    Politics asked 10 months ago

    The actual costs are not yet finalized for 2021. This timing is such because the District of West Vancouver received the $5 million COVID‐19 Safe Restart Grant from the Province of BC in late 2020. Funding remained unused by the end of 2020, and so there was no schedule provided in the 2020 Annual Report. 

    Funding from the grant was allocated in 2021 (as shown in Appendix D of the February 24, 2021 Council Report for the Proposed 2021-2025 Five-Year Financial Plan Bylaw No. 5111, 2021). 

    The annual audit is underway now and a schedule showing the actual expenditures will be included in the District’s 2021 Annual Report.

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    How much was added to the CAC fund in 2021 and how much was spent and on what? What is the balance of the CAC fund at the end of 2021?

    Politics asked 10 months ago

    Community Amenity Contributions (CACs) are voluntary in-kind or cash contributions provided by developers. They are provided when Council grants increased development rights through zoning. The growth from development often leads to a demand for community amenities and the contributions are a way to secure these additional amenities. In-kind CACs provided by the developers to the District may include items such as community centres, parks, open spaces, public real improvements and even childcare spaces.

    CACs received in the form of cash may be designated for specific purposes, in which case they are held to be spent only for these purposes. This could include such things as a contribution to improve a specific park or playing field, to provide support for District housing initiatives, or to provide for public art.  These are called restricted CACs and are accounted for separately from unrestricted CACs.

    When the District receives unrestricted CACs, 1.00% of the funds are allocated to the Public Art Reserve Fund to support the provision of public art and the remaining funds are allocated 50/50 to neighbourhood-serving and community-serving projects. This allocation is as per the Community Amenity Reserve Fund Bylaw No. 5067, 2021. Neighbourhood-serving projects are for amenities expected to be used and enjoyed primarily by residents of the surrounding neighbourhood. Community-serving projects are for amenities expected to be used and enjoyed by all residents of the District.

    A Council resolution is required to appropriate funds from the CAC reserves and sometimes these spending decisions are made in closed meetings to protect procurement processes. 

    A reserve schedule, which shows the CACs balances, is included in the quarterly financial reports that are posted on the District’s website. In addition, further information on reserve funds can be found in the notes section of the Annual Report each year

    In 2021, the District received $845,468 in CACs, in which $273,000 was restricted and $572,468 unrestricted. There are projects committed from CACs but the 2021 project expenditure amounts are not final yet pending completion of the annual audit. The table below is a preliminary summary of the CACs reserve balances as at December 31, 2021.

    For further details on the CAC contributions, uses and committed project listing, please see this PDF.

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    The Ferry Building seems to be taking a long time to complete. Can you please update us on expected completion date- and costs incurred to date, estimated cost to complete and what the budget was.

    Politics asked 10 months ago

    The expected date of completion for the Ferry Building restoration is April 2022. This timeline might be subject to change due to the impact of COVID-19 on supply chain and work crews.  

    The total approved budget for the Ferry Building Restoration project is $3.2M. The project is co-funded by the District and the federal and provincial governments. The Government of Canada is investing $1M through the Investing in Canada Infrastructure Program’s Community, Culture, and Recreation Infrastructure Stream (CCRIS), and the Government of British Columbia is contributing $840K. Council approved a maximum of $1.35M in additional funding for the Ferry Building Restoration project.

    To date, expenditures for this project total $1.9M. When complete, the total project cost could be as much as $3.2M.

    Additional information on the Ferry Building Restoration project status, timeline, and funding can be found at http://westvancouver.ca/ferry.

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    How much was spent in 2021 on the Arts Centre project and how much cumulatively to the end of 2021? How much is in the 2022 Budget for this project?

    Politics asked 10 months ago

    As part of the arts facility planning process, community engagement took place in May and June 2021. The engagement considered two potential sites to build a new replacement arts facility. A total of $26,000 was spent in 2021 for the site selection community engagement, which is now complete. 

    The community engagement results indicated a split opinion on the two sites, and also raised raised several questions and concerns about many aspects of the project.  As a result, on July 26, 2021, Council did not select either proposed site. 

    To date, the District has approved and spent $239,000 in total, including consultant work on the needs assessment ($82,000), building assessments ($5,000), site analysis ($126,000), and community consultation for site selection ($26,000).

    To address the concerns and questions remaining in the community, and to raise awareness of the current condition of municipal arts facilities in West Vancouver, Council resolved that the Arts & Culture Center Site Selection - Engagement Summary Report be received for information; and that $150,000 be expended to develop:

    • additional community-wide engagement program on the next steps for arts and culture facilities in West Vancouver
    • a governance model and fundraising plan for the replacement of the facilities for arts and culture in West Vancouver. 

    This work will be conducted in 2022.

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    I note operating expenses are up 2.7% versus 2021 Budget but this budget included around $5 million of spending related to the COVID grant from the province. Excluding the extra spending from the COVID grant in 2021 how much are expenses up? Please give the expense increases year over year and staffing increases year over from 2016 to 2021 and for 2022 provide the increase over actual 2021 expenses ( as opposed to budget) as you must have these numbers now.

    Politics asked 10 months ago

    The 2021 budget was not typical in that it included initiatives that were funded from the provincial Safe Restart Grant and it was also conservatively developed to assume that many of the community services' programs would not be offered due to provincial health order restrictions. For the proposed 2022 budget, the community services' programs have been incorporated back into the budget which results in higher expenses but with an offsetting increase in revenues too. Excluding the two factors mentioned about the 2021 budget, the increase in expenses is approximately 3.8%.

    The District provides five-year expense trending information in the Annual Report that is published each year. Please see section, Supplementary Information: Expenses, pages 67-69 of the 2020 Annual Report.

    The Annual Report is published each year after the annual audit is conducted by the appointed Municipal Auditor and the financial statements presented to Council. This typically occurs in late spring each year. Therefore the 2021 actual expenses are not available now.

    The budget book, Five-Year Financial Plan, is published and posted each year on the District's website. The section titled "Staffing Changes" shows the staffing changes over 3 years. The 2022 proposed budget (Preliminary Financial Plan 2022) includes staffing details from 2020 to 2022 on page 12.

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    Can you tell me how many of the 13 additional staff and 8 contract in the 2021 budget were actually hired in 2021 and what improvements residents saw in service especially regarding the planning department? How many additional staff are included in the 2022 Budget?

    Politics asked 10 months ago

    Of the 13 new positions included in the 2021 budget, all but the Manager, Climate Action and Environment, were hired in 2021. As for the contract positions that were funded from the provincial COVID Safe Restart Grant, 7 out of 8 positions were hired in 2021 and the remaining position was filled at the start of 2022. 

    A separate response will be provided later pertaining to the service-level improvements with the additional Planning and Development Services positions.

    For 2022, one additional staff is included in the proposed budget. This new position, a Privacy Analyst, is to meet new provincial legislative demands including mandatory privacy breach reporting, enhanced privacy program and stricter privacy protection requirements.

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    Can you provide a schedule of operating expenses for the last five years by type of expense and by department and a schedule of staff numbers?

    Politics asked 10 months ago

    The District provides five-year expense trending information in the Annual Report that is published each year. Please see section Supplementary Information: Expenses, pages 67–69 of the 2020 Annual Report

    The Annual Report is published each year after the annual audit is conducted by the appointed Municipal Auditor and the financial statements presented to Council. This typically occurs in late spring each year. Therefore the 2021 actual expenses are not available now.

    The budget book, Five-Year Financial Plan, is published and posted each year on the District's website. The section titled "Staffing Changes" shows the staffing changes over three years. The 2022 proposed budget (Preliminary Financial Plan 2022) includes staffing details from 2020 to 2022 on page 12. 

    Prior years’ budget books can be found here.

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    What is the % increase in utilities we can expect? Including the 3.79% increase and the utilities increase what is the % increase in the combined amounts? If you include taxes for schools, transit etc what is the overall grand total expected % tax increase?

    Politics asked 10 months ago

    The utility rates for 2022 were approved by Council on December 13, 2021

    • Water Utility: 6% increase
    • Sewer and Drainage Utility: 5% increase
    • Solid Waste: 9% increase

    An example of the proposed District levied taxes and utilities increases for a single-family dwelling is shown in the 2022 Budget Information Meetings Presentation which is posted on the District's website. Please refer to slide 25.

    The impact of Provincial taxes collected by the District on behalf of other taxing authorities are not available yet and are also not within the District's control.

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    My assessed value is up 30% - given average assessments up 18% what tax increase can I expect? A table in the budget documents at different increases in assessment would be useful. Many residents who had not been subject to the School or Education tax now will be due to the significant increases in assessed values. They will face an unexpected and whopping tax increase- you may want to warn residents about this.

    Politics asked 10 months ago

    Staff have addressed this year’s impact of provincial property assessments in the 2022 Budget Information meetings, and a copy of the presentation is posted on the District's website (it can also be viewed as a video). On slide 24, you can see the proposed increase for a residential property assessed at $3.67M (single-family dwelling) and another property assessed at $1.61M (strata condominium). Slide 25 also provides an example of the proposed District levied taxes and utilities increases for a single-family dwelling.

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    As a long time resident and member of the Capilano Rugby Club. I am very pleased to see the budgeted allocation of funds to upgrade the drainage for the upper field at Klahanie Park. Is information as to the scope and potential start of the upgrade available? Thankyou for the work on this project. Yours truly, Gordon Currie

    William Gordon Currie asked 10 months ago

    This project's scope is to replace the underground drainage lines and the irrigation system for the upper sports field at Klahanie Park. This is the same type of work completed in the upper field at Klahanie a few years ago.

    The Parks Department’s 2022 Work Plan has yet to be finalized, but we anticipate this work to be completed in fall 2022 or spring 2023. The project timing will also depend on the availability of qualified contractors.

    This project is intended to improve irrigation and drainage, which will benefit the quality of the grass and safety for field users.

Page last updated: 21 Nov 2022, 11:00 AM