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 allocation

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

• Programs and services
• Critical infrastructure such as roads, water, solid waste, and sewage
• Managing other assets like parks, trails, and facilities on behalf of the community

Budgets are approved annually and cover the next five years of expected revenues and expenses.

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

How to get involved

You have the opportunity to have your say by:

• Completing surveys
• Attending or asking questions at meetings
• Writing letters to your Council

Our goal is to be fully transparent and responsive to the changing needs of the community.

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:

General Fund

The general fund covers operating expenses, including:

• Staff wages
• Policing
• Fire rescue services
• Maintenance and upkeep of municipal facilities, fleet, and equipment

This fund also receives property tax revenues.

Water, solid waste, and sewer funds

Each has its own fund responsible for a different group of utility services and assets. These are funded in large part by utility user fees and parcel taxes. The funds support maintenance, replacement, and upgrades to utility infrastructure.

RMI and MRDT funds

• Resort Municipality Initiative (RMI): Provided by the province, supporting maintenance and operations in the Village, designated Whistler parks, and infrastructure projects like the Rainbow Park Rejuvenation project.
• Municipal Regional District Tax (MRDT): Funded through a share of hotel taxes, providing funding for events like the Whistler Concert Series and other operational costs associated with serving approximately three million visitors per year.

Each year, we develop a plan to determine which projects and investments will be supported through these programs, subject to provincial approval.

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
• Council’s priorities: Climate, Housing, Smart Tourism, and Community Engagement
• The Official Community Plan
• Community input

Timeline, process, and key decision-making points

Budgeting is a year-round effort that begins in the summer with a community survey. Additional discussions occur at events like Coffee with Council, information meetings, and drop-in events with Council.

Key steps:

1. Summer: Municipal staff draft the budget using input from Council, Committees of Council, staff, the Corporate Plan, the Official Community Plan, and community feedback.
2. Fall: A draft budget is presented at two Committee of the Whole meetings.
3. December: A revised budget is presented at a Regular Council Meeting, incorporating public and Council feedback.
4. January: Council approves the Five-Year Financial Plan, making it the official municipal budget.
5. April: Tax and utility rate bylaws are approved, determining property tax rates, parcel taxes, and user fees.

View meeting dates. Meeting packages are available the Friday before each meeting.

How the budget affects taxation

All planned municipal expenditures must be matched with equivalent revenues, meaning the budget must be balanced. Municipal governments are not allowed to run deficits. One of the primary funding sources is property taxes.

Property tax calculation

• Tax amounts for individual properties are based on property values, determined by BC Assessment.
• Each property’s share of the total assessed value determines its share of property taxes.
• A fixed amount of tax is due per $1,000 of assessed value across property classifications (Residential, Industrial, etc.).
• Property tax bills may increase or decrease depending on:
  • Overall tax collection amount changes
  • Changes in individual property values
  • Changes in community-wide property values

Your tax bill may also include amounts collected on behalf of other entities such as:

• Municipal Finance Authority
• BC Assessment
• Squamish-Lillooet Regional District
• Sea to Sky Hospital District
• Provincial government (school tax)

Property tax relief

Eligible homeowners can qualify for:

• Provincial Home Owner Grant: Reduces property taxes for eligible homeowners.
• Tax deferment program: The Province pays eligible homeowners’ tax bills and secures a loan against the property, due upon sale.

Other municipal revenue sources

The RMOW collects revenue from multiple sources, including:

• Parking
• Facility fees
• Facility rentals and leases
• Transit fares and passes
• Bylaw fines
• Utility charges (e.g., water to fill a pool)
• Grant funding
• Building and development permits
• Concessions

Resources

• View the 2025 Budget Materials
• Get involved through Engage Whistler
• Property tax information, including how to apply for the Home Owner Grant and payment options
• Community monitoring and reporting
• Corporate Plan
• Financial reports, including quarterly and annual reports