2025 Heads and Beds Levy on Institutions

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The decision

2025-07-23 · Toronto City Council · amended

As filed

City Council on July 23 and 24, 2025, adopted the following: 1. City Council authorize the levy and collection of amounts for the 2025 taxation year on colleges and universities, public hospitals and correctional facilities at the prescribed rate of $75 per provincially rated hospital bed, full time student or resident place as authorized by Section 285 of the City of Toronto Act, 2006, to be due on September 19, 2025.

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2. City Council request the Province of Ontario to update the Heads and Beds Levy on Institutions to the amount of $182.79 per head or bed to reflect inflation from 1987 to the current year of 2025. 3. City Council direct the City Manager to report to the Executive Committee on the response from the Province of Ontario to the request in Part 2 above to update the Heads and Beds Levy on Institutions.

On the agenda

As the city filed it

This report requests Council authority to adopt a by-law to levy amounts in the 2025 taxation year for colleges and universities, public hospitals, and correctional facilities (the "institutions"), estimated at approximately $20.8 million (annual "Heads and Beds" levy) based on the current legislative rates. A levy of $75 per head or bed has been in effect since 1987. If the rates had been increased to reflect increases in the Consumer Price Index in each year from 1987 to 2025 (such that the 2025 rate would be $182.79 for each full time student, provincially rated bed, or resident place), an additional $29.9 million in tax revenue would be received in 2025.

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This is an issue faced by all Ontario municipalities.

Staff recommended

The Executive Director, Finance Shared Services recommends that: 1. City Council authorize the levy and collection of amounts for the 2025 taxation year on colleges and universities, public hospitals, and correctional facilities at the prescribed rate of $75 per provincially rated hospital bed, full time student or resident place as authorized by Section 285 of the City of Toronto Act, 2006, to be due on September 19, 2025.

Considered

2025-07-16 · Executive Committee · amended
Decision as filed
The Executive Committee recommends that: 1. City Council authorize the levy and collection of amounts for the 2025 taxation year on colleges and universities, public hospitals and correctional facilities at the prescribed rate of $75 per provincially rated hospital bed, full time student or resident place as authorized by Section 285 of the City of Toronto Act, 2006, to be due on September 19, 2025. 2. City Council request
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the Province of Ontario update the Heads and Beds Levy on Institutions to the amount of $182.79 per head or bed to reflect inflation from 1987 to the current year of 2025.
2025-07-23 · Toronto City Council · amended

On the record

The item as the City filed it

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