Item - 2025.GG25.16

The General Government Committee recommends that:

1. City Council pass a By-law pursuant to Section 252 of the City of Toronto Act, 2006, providing authority to:

a. enter into Municipal Capital Facility Agreements with the landlords of each of the eight properties with whom Corporate Real Estate Management has a lease or license on behalf of Toronto Shelter and Support Services (each a "Leased Premises"), with respect to the entire property for each of the eight properties and ancillary parking, if any, for the purposes of providing municipal capital facilities related to the provision of facilities used for social and health services, located at:

- 2180 Islington Avenue (Ward 1)

- 185 Yorkland Boulevard (Ward 17)

- 1677 Wilson Avenue (Ward 7)

- 50 Estate Drive (Ward 24)

- 55 Hallcrown Place (Ward 17)

- 77 Ryerson Road (Ward 10)

- 445 Rexdale Boulevard (Ward 1); and

- 22 Metropolitan Road (Ward 21)

b. exempt each Leased Premises from taxation for municipal and school purposes, with the tax exemption being effective from the latest of:

1. the commencement date of the lease or licence;

2. the date the Municipal Capital Facility Agreement is entered into; and

3. the date the Tax Exemption By-law is enacted.

2. City Council direct the City Clerk to give written notice of the By-law to the Minister of Finance, the Municipal Property Assessment Corporation, the Toronto District School Board, the Toronto Catholic District School Board, le Conseil scolaire Viamonde, and le Conseil scolaire catholique MonAvenir.

This report seeks Council's authority for the adoption of the necessary By-laws to designate eight properties leased to the City of Toronto for use as shelters as Municipal Capital Facilities, and to provide exemptions for municipal taxes and education taxes. The Municipal Capital Facility Agreements authorized by the by-laws will provide exemptions for the entire property for each of the eight properties, with the exemptions ending concurrently with the expiry of the respective lease or licence. The eight properties and their respective ward locations are provided in Table 1 below.

Table 1: Property and Ward Location Used as Hotel Shelters

The net City savings, associated with reductions in the education portion of property tax resulting from the designations as a Municipal Capital Facility for the locations identified in Table 1 will generate overall rental cost reductions for the leased sites.