Learn about the City’s local boards and shared service agencies in the budget manual
Local boards and shared services
The City funds all or part of the operations of several local boards and shared services (LBSS) that have separate governance structures and varied types of relationships with the City. More information about the City’s LBSS is available in the budget manual.
For the 2026 budget confirmation, the process will continue to be separated into two phases: City budget confirmation and LBSS agencies budget confirmation.
The LBSS budget process does not trigger the Strong Mayor timelines given the various governing legislation applicable to these organizations. The Mayor has respectfully requested that all LBSS agencies emphasize affordability when considering their 2026 budget updates.
LBSS agencies will present their 2026 budget updates to Council for approval on December 17, 2025.
The LBSS budget was adopted at a 2.14 per cent net tax levy increase for 2026 as part of the 2024-2027 MYB. Table 50 highlights the respective contribution of each LBSS agency to the total levy requirement, net of proportionate assessment growth, as revised, if updated estimates for 2026 were provided through the 2025 budget confirmation.
Table 50 LBSS budget impact on tax levy net of allocated assessment growth ($ millions)
| LBSS agency | 2025 Confirmed ($) | 2025 confirmed tax levy impact (%) | 2026 forecast ($) | 2026 forecast tax levy impact (%) |
|---|---|---|---|---|
| Guelph Police Services** | 5.1 | 1.58% | 3.8 | 1.08% |
| County of Wellington** | 4.5 | 1.40% | 4.0 | 1.13% |
| Guelph Public Library** | 0.6 | 0.19% | 1.7 | 0.49% |
| Wellington-Dufferin-Guelph Public Health | 0.1 | 0.03% | 0.0 | 0.01% |
| The Elliott Community | -0.3 | -0.08% | 0.0 | 0.01% |
| Total LBSS agencies’ tax impact | 10.1 | 3.12% | 9.6 | 2.72% |
*May not add due to rounding.
**2026 forecast updated through 2025 budget confirmation process.
The City’s share of the Grand River Conservation Authority (GRCA) budget is funded through the Water and Wastewater Services user rates. Table 51 highlights the GRCA budget.
Table 51 GRCA budget and forecasted requirement ($ dollars)
| LBSS agency | 2025 Confirmed Gross Expense ($) | 2026 forecast increase ($) (from MYB) | 2026 rate impact |
|---|---|---|---|
| Grand River Conservation Authority | 1,863,400 | 50,000 | n/a |
The Downtown Guelph Business Association (DGBA) budget also requires Council approval. This is a special levy that is applied to downtown commercial properties in addition to the City’s general taxation requirement. Table 52 summarizes the 2025 confirmed budget for the DGBA as well as the 2026 forecast as presented through the MYB in November 2023.
Table 52 DGBA budgets and forecasted requirements
| DGBA Budget and Forecast | 2025 confirmed budget | 2026 budget forecast (from MYB) |
|---|---|---|
| Gross expense budget | $787,929 | $706,055 |
| Total levy requirement | $721,200 | $672,836 |
| 2026 Budget Update |
|---|
| Council reports |
| Budget board |
Related pages
City budget
Previous annual budgets
Budget manual
Budget Policy
Watch and listen
Mayoral direction
Mayoral direction response from staff
Latest updates
Timeline
October 16: Mayor Cam Guthrie’s draft 2026 Budget Update Released
October 29: Special Council – 2026 Budget Update
November 18: Special Council – 2026 Budget public delegations
November 26: Special Council – 2026 Budget amendments
December 17: Special Council – 2026 Budget local boards and shared services