Sections 194-208 are approved for the agenda and any changes are noted on the agenda for the municipal government's information.

Section 207 added a meeting of the vitality division.

The City of Sastamala, the Municipality of Punkalaitumen, the City of Ikaalinen, the City of Parkano and the Municipality of Kihniö have concluded a cooperation agreement on environmental health care services in accordance with Sections 49-54 of the Local Government Act. The City of Sastamala, as the responsible municipality, has the responsibility to organize environmental health care in the cooperation area in the manner specified in the aforementioned agreement. In terms of environmental protection, the City of Sastamala performs the tasks of the environmental protection authority only for the Municipality of Punkalaitumen.

The institutional organization of the responsible authority includes an environmental health care division under the city government, which has members from all the municipalities that have signed the agreement. The division's duties include the duties of the veterinary care, environmental protection, health protection, food control and camping area control authority, as well as the municipality's supervisory duties regarding nicotine products under the Chemicals Act, the Tobacco Act and the Medicines Act, the duties of the licensing and supervision authority under the Soil Materials Act and other duties concerning the sector as stipulated by law.

In the cooperation area, veterinary care services are provided in two smaller areas, with Area 1 consisting of Sastamala and Punkalaidun and Area 2 consisting of Ikaalinen, Parkano and Kihniö. The cost allocation criteria are different in the areas. A new cost allocation model has been negotiated between the contracting municipalities for Area 2. Up until now, costs have been divided equally between the municipalities in Area 2, but in the future, it is proposed that the costs be divided as follows: Ikaalinen 40%, Parkano 40% and Kihniö 20%. It is also proposed that one common emergency service area be formed from these two areas 1 and 2, with the emergency service compensation divided equally between Area 1 and Area 2.

The municipality of Hämeenkyrö has expressed its desire to join this environmental health care cooperation area in terms of environmental protection. In the future, Sastamala would provide environmental protection authority services to both Punkalaitumen and Hämeenkyrö. In this regard, the costs would be divided in proportion to the population of the municipalities.

The above changes have been taken into account in the updated cooperation agreement, which is attached.

According to the current cooperation agreement for environmental health care, when a new party joins the cooperation area, the principles of this agreement apply and the cooperation agreement is amended to reflect the new situation by unanimous decisions of the councils. Similarly, amendments to the cooperation agreement are decided by unanimous decisions of the councils.

Appendix 1 Cooperation Agreement

Appendix 2 Service Agreement and Budget 2026 Environmental Health Services

According to Section 111 of the Local Government Act, the council must decide on the municipal income tax rate, property tax rates and the bases for other taxes no later than when the budget is approved. The municipality must notify the Tax Board of the income tax rate, with an accuracy of a quarter of a percentage point, no later than 17 November of the year preceding the tax year.

The average income tax rate for municipalities in 2025 is 7,54% and in Pirkanmaa it is 8,26%.

The Kihniö income tax rate for 2006 was increased from 18,75% to 19,25%, which it remained at in 2007. For 2008, it was increased again by 0,50 percentage points, and for 2014, the income tax rate was set at 20,50. For 2015, the income tax rate was increased to 21,50%.

The responsibility for organizing social and health services and rescue services, and thus their costs, were transferred from municipalities to welfare areas. For this reason, the revenues of municipalities were transferred to the state, which finances the operations of welfare areas. For 2023, the municipal income tax rate was calculated by subtracting 12,64 percentage points from the 2022 tax rate. Unlike previous years, the income tax rate was reported with an accuracy of one hundredth of a percentage point. Kihniö's tax rate changed to 8,86 for 2023 and that figure was rounded to the nearest tenth of a percentage point, to 8,90 for 2024, according to the Tax Administration's instructions. The tax rate was increased by 0,50 percentage points for 2025.

Next year's income tax rates must be determined and announced with an accuracy of 0,10% units.

According to the tax revenue forecast received from the Association of Local and Regional Authorities, the municipal tax collected in Kihniö this year will amount to €2.621.000. According to the forecast for 2026, the municipal tax collected will amount to €2.722.000.

As the economic situation has deteriorated, an increase in the income tax rate should also be considered in connection with economic balancing measures. The impact of a half-percent increase is approximately 130.000 euros and a one-percent increase is 260.000 euros.

According to Section 11 of the Real Estate Tax Act, the council determines the amount of the real estate tax rate annually in advance at the same time as it confirms the income tax rate for the financial year. Real estate tax is a tax paid based on the value of the property, which the municipality in which the property is located receives in full.

The ranges for the lower and upper limits of property tax percentages are as follows:

1.General property tax percentage 0,93 – 2,00

2. The general land property tax rate should be set between 1,30–2,00%

3. Tax percentage for permanent residential buildings 0,41 – 1,00

4. Tax percentage for other residential buildings 0,93 – 2,00

5. The property tax rate for power plants can be set between 0,93% and 3,10%.

6. Public benefit organizations 0,00 – 2,00%

The municipality has the option to levy an increased tax on undeveloped plots of land, ranging from 2,00% to 6,00%. The levy of this tax requires that the undeveloped building site meet certain basic requirements in order to be eligible for the tax.

As the economic situation has deteriorated, an increase in property tax rates should also be considered in connection with economic balancing measures.

Property tax rates have been reviewed more extensively in 2017.

Adjusting the property tax percentages to the average percentages in Pirkanmaa will bring in approximately 22.000 euros in additional property tax.

In the planning of the Koivikko industrial area, a road connection through the industrial area has been considered necessary, and in the local plan, the connection has been resolved by extending Paavontie. In the proposed agreement, this connection, the extension of Paavontie, will be replaced by a significantly shorter and significantly more affordable connection.

The agreement stipulates that after the landowners have made changes to the land, the municipality will lease the area and allow public traffic, in which case the municipality will be responsible for maintaining the area. During the lease period, the municipality will initiate zoning work, the aim of which is to create a public road from the area. With the lease agreement, ownership of the area will also be transferred to the municipality.

Appendix 3 Agreement on leasing the public transport connection in the Koivikko industrial area

The Pori-Parkano-Haapamäki (PPH) railway working group was established in 2014.

The group includes representatives from the regional councils of Satakunta, Pirkanmaa and Central Finland, municipalities along the rail corridor (Pori, Pomarkku, Kankaanpää, Jämijärvi, Parkano, Kihniö, Keuruu, Virrat), chambers of commerce and the Parliament.

At the turn of the year 2023-2024, representatives from the City of Savonlinna and the South Savo Regional Council also joined.

Each party is responsible for the costs of its representative's participation.

We ask the participating municipalities to announce/nominate their representatives to the track working group for the period 2025-2029.

The municipality is free to determine the method of electing its representatives.

Information (representative's name, title and email address) can be submitted to the Satakunta Association's registry at kirjaamo@satakunta.fi.

The mayor of Kihniö municipality has been appointed to the board of the Pirkanmaa Recreation Area Association, whose term of office is a calendar year. The new board is appointed annually at the November autumn meeting, which this year is on Thursday, November 6.11.

The principle has been that each of the association's member municipalities (15) has appointed a representative, who is either a board member or a personal deputy. The representative from Kihniö has been the personal deputy of our association's chairman (Orivesi Mayor Juha Kuusisto). The board has usually held four meetings per year.

After the previous mayor left the position of mayor, a new representative should be appointed, who would be the representative of Kihniö municipality on the board of the Pirkanmaa Recreation Area Association. The search is for a deputy chairman, who has the right to be present and speak at meetings.

According to Section 39 of the Local Government Act, the municipal government is responsible for, among other things, the preparation, implementation and supervision of the legality of the council's decisions. If the municipal government considers that the council's decision has been made in an incorrect order or that the council has exceeded its authority or that the decision is otherwise unlawful, the municipal government must not implement the decision. In such a case, the matter must be brought before the municipal council again without delay. (Section 96 of the Local Government Act)

The following matters were discussed at the Municipal Council meeting on December 8, 2025:

§ 41 Legality and quorum of the meeting

§ 42 Selection of the minutes inspectors

§ 43 Interim report on financial performance as of 30 June 2023

§ 44 Statements to the municipal government on the audit committee's observations in the audit report

§ 45 Amendments to the 2025 budget

§ 46 Declarations of affiliation

§ 47 Other matters

Attached is a location map and site plan.

The mayor presents the financial situation at the meeting. Attached is the actual results.

According to Section 1 of the Pre-emption Act (5.8.1977/608), a municipality has a right of pre-emption in the sale of real estate located in the municipality in order to acquire land for community development and for recreational and conservation purposes. The right of pre-emption means the municipality's right to redeem the sold real estate for the purchase price agreed upon by the seller and the buyer. When using the pre-emption, the municipality takes the place of the buyer and acquires ownership of the area that is the subject of the sale under the terms of the deed of sale.

The municipality must also compensate the buyer for direct costs related to the transaction and pay interest on the costs in accordance with Section 3, Paragraph 2 of the Interest Act (633/1982). According to Section 21 of the Pre-emption Act, the municipal government decides on the exercise of the pre-emption right. The decision must be made and the registration authority, i.e. the Land Survey, notified of it within three months of the certification of the transfer deed.

The decision must be given without delay as a demonstrable notification to the buyer and seller.

Attached material: property transfer list

Real estate transfer notices:

4 property transfer notices

Official decisions:

Municipal Mayor § 41,45-46,48

Financial Manager §

Minutes of committees and divisions:

Technical Committee 20.10.2025

§ 76 Legality and quorum of the meeting

§ 77 Selection of the minutes inspectors

§ 78 Application for exemption / leisure building

§ 79 Amendment and expansion of the Nerkoonjärvi shoreline site plans / plan proposal

§ 80 Development of customer service in the technical department office

§ 81 Financial performance 1.1.2025 - 31.8.2025

§ 82 Current affairs

Vitality Division 22.10.2025

§ 5 Legality and quorum of the meeting

§ 6 Selection of the minutes inspectors

§ 7 Development Park's action plan for 2026

§ 8 Operational objectives of the municipality of Kihniö and the municipal government / strategic focus areas

§ 9 Status report of the Network Attraction project

§ 10 Other matters arising

Arrivals:

1. Pirkanmaa ELY: Employment review September, Kihniö unemployment % 6,4

2. HAO: Decision on the conclusion of an administrative dispute

3. Minutes of the Police Advisory Board.