20-1357 2020 OCT -5 PH 3: 40 Memorandum CITY SECRETARY DALLAS. TEX.I\$
CITY OF DATE October 5, 2020 DALLAS TO City Secretary
SUBJECT Correction to CR 20-1357
This is the first ( Yes / No ) correction to the subject Council Resolution.
The subject Council Resolution was approved on 9/9/20 authorizing:
A public hearing to receive comments concerning: (1) the proposed levy of assessment for the Dallas Downtown Improvement District (District), in accordance with Chapter 372 of the Texas Local Government Code, for the purpose of providing supplemental public services to be funded by special assessments on property in the District and (2) the removal of the exemption for property owned by persons already receiving and qualifying for 65- or-older homestead exemption under Section 11.13 (c) or (d) of the Texas Property Tax Code (the “Exemption”) as a method of assessment; and, at the close of the public hearing: (3) authorize an ordinance approving and adopting the final 2021 Service Plan, the final 2020 Assessment Plan and the 2020 Assessment Roll (to be kept on file with the City Secretary); (4) establishing classifications for the apportionment of costs and the methods of assessing special assessments for the services and improvements to property in the District; (5) closing the public hearing and levying a special assessment on property in the District, for services and improvements to be provided in the District during 2021; (6) providing for reimbursement of city administrative costs for operational oversight of the District; (7) fixing charges and liens against the property in the District and against the owners thereof; (8) providing for the collection of the 2020 assessment; (9) authorizing the receipt and deposit of assessments from Dallas County; (10) authorizing the disbursement of assessments and interest to Downtown Dallas, Inc.; (11) providing for the City’s 2020 participation in the District and authorizing direct payment to the District for the City’s 2020 assessment in an amount not to exceed $922,385.38; (12) providing for an effective date; and (13) removing the Exemption as a method of assessment from Resolution No. 20-0869 previously approved on May 27, 2020 - Not to exceed actual collections estimated at $9,465,295.50 - Financing: Dallas Downtown Improvement District Fund ($8,542,910.12), General Fund ($606,660.85), and Convention and Event Services Fund ($315,724.53) (subject to appropriations) (see Fiscal Information)
Change(s) is/are needed to correct (select all applicable):
Typo Obvious error from Council Resolution context Financial/funding information 20
Council Resolution Section from last "Whereas" should read as follows: 5 20 OCT
“Dallas-Together, we do it better!” WHEREAS, City Council finds that the supplemental services and improvements described in the Service Plan and Assessment Plan are feasible and advisable and will serve the needs and desires of the property owners, and that an assessment apportioned in an amount equal to a rate of $0.0129 per $100.00 of appraised value of property or improvements to the property in the District, as determined by the Dallas Central Appraisal District (DCAD) is reasonable and adequate.
Department: ______Office of Economic Development Jiroko Rosales 10/05/2020 Director (or designee): Jiroko______Rosales (Oct 5, 2020 15:17 CDT) ______Signature Date Jiroko Rosales Print Name
Attachment: Council Resolution 20-1357
OFS: ■ Approved Denied Is ATT Approval Needed? Y ■ N
OFS: ______10/5/20 Signature Date
______Janette Weedon Print Name
ATT: Approved Denied
Assistant City Attorney: ______Signature Date
______Print Name
“Dallas-Together, we do it better!” 2CI1357
ORDINANCE NO 3163 3
AN ORDINANCE APPROVING AND ADOPTING THE FINAL 2021 SERVICE PLAN, THE F|NAL2020 ASSESSMENT PLAN, AND THE2020 ASSESSMENT ROLL (TO BE KEPT ON FILE WITH THE CITY SECRETARY); ESTABLISHING CLASSIFICATIONS FOR THE APPORTIONMENT OF COSTS AND THE METHODS OF ASSESSING SPECIAL ASSESSMENTS FOR THE SERVICES AND IMPROVEMENTS TO pRopERTy tN THE DALLAS DOWNTOWN TMPROVEMENT DTSTRICT (DISTRICT); CLOSING THE PUBLIC HEARING AND LEVYING A SPECIAL ASSESSMENT ON PROPERTY IN THE DISTRICT FOR SERVICES AND IMPROVEMENTS TO BE PROVIDED lN THE DISTRICT DURING 2021; PROVIDING FOR REIMBURSEMENT OF CITY ADMINISTRATIVE COSTS FOR OPERATIONAL OVERSIGHT OF THE DISTRICT; FIXING CHARGES AND LIENS AGAINST THE PROPERTY lN THE DISTRICT AND AGAINST THE OWNERS THEREOF; PROVIDING FOR THE COLLECTION OF THE 2020 ASSESSMENT; AUTHORIZING THE RECEIPT AND DEPOSIT OF ASSESSMENTS FROM DALLAS COUNTY; AUTHORIZING THE DISBURSEMENT OF ASSESSMENTS TO DOWNTOWN DALLAS, INC; PROVIDING FOR THE CITY'S 2O2O PARTICIPATION IN THE DISTRICT AND AUTHORIZING PAYMENT OF THE CITY'S 2O2O ASSESSMENT DIREGTLY TO THE DISTRICT IN AN AMOUNT NOT TO EXCEED $922,385.38; AUTHORIZING THE REMOVAL OF THE EXEMPTIONS FOR THE PROPERTY OWNED BY PERSONS ALREADY RECEIVING AND QUALIFYING FOR 65-OR-OLDER HOMESTEAD EXEMPTION; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Public lmprovement District Assessment Act, Chapter 372 of the Texas Local Government Code (the Act) allows for the creation of public improvement districts; and
WHEREAS, on June 12, 2013, City Council authorized the creation of the Dallas Downtown lmprovement District (District) for a period of seven-years and designated the Downtown Dallas, lnc., as the management entity for the District by Resolution No. 13- 1015; and
WHEREAS, on September9,2015, City Councilauthorized an ordinance approving and adopting the final 2016 Service Plan, 2015 Assessment Plan and the 2015 Assessment Roll by Resolution No. 15-1695; Ordinance No. 29860; and
WHEREAS, on September 14,2016, City Council authorized an ordinance approving and adopting the final 2017 Service Plan, 2016 Assessment Plan and the 2016 Assessment Roll by Resolution No. 16-1496; Ordinance No. 30201; and
WHEREAS, on September 13,2017, City Council authorized an ordinance approving and adopting the final 2018 Service Plan, 2017 Assessment Plan and the 2017 Assessment Roll by Resolution No. 17-1482; Ordinance No. 30636; and 3155 3 ?01357
WHEREAS, on September 12,2018, City Council authorized an ordinance approving and adopting the final 2019 Service Plan, 2018 Assessment Plan and the 2018 Assessment Roll by Resolution No. 18-1304; Ordinance No. 30978; and
WHEREAS, on September 12,2018, City Council authorized an amended and restated management contract with Downtown Dallas, lnc., the non-profit corporation designated as the management entity for the Dallas Downtown lmprovement District (District) to reflect changes in the process for disbursement of assessment revenue, authorizing the City to disburse assessments to Downtown Dallas, Inc., and to address other amendments to the agreement form; Resolution No. 18-1305; and
WHEREAS, on September 11,2019, City Council authorized an ordinance approving and adopting the final 2020 Service Plan, 2019 Assessment Plan and the 2019 Assessment Roll by Resolution No. 19-1433; Ordinance No.31315; and
WHEREAS, on May 27, 2020, City Council authorized the creation of the Dallas Downtown lmprovement District (District) for a period of seven-years and designated the Downtown Dallas, lnc., as the management entity for the District by Resolution No. 20- 0869; and
WHEREAS, on August 26,2020, City Council authorized a public hearing to be held on September 9,2020, to receive comments on the Dallas Downtown lmprovement District final2O21 Service Plan and 2020 assessment rate; and
WHEREAS, the Downtown Dallas, Inc. provided Citystaff with the proposed District2021 Service Plan and 2020 Assessment Plan as shown in Exhibits B and C; and
WHEREAS, City Council desires to authorize and adopt the Assessment Roll that was filed with the City Secretary and subject to public inspection in the City's official records prior to the public hearing; and
WHEREAS, City Council finds that the supplemental services and improvements described in the Service Plan and Assessment Plan are feasible and advisable and will serve the needs and desires of the property owners, and that an assessment apportioned in an amount equal to a rate of $0.0129 per $100.00 of appraised value of property or improvements to the property in the District, as determined by the Dallas Central Appraisal District (DCAD) is reasonable and adequate.
Now, Therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF DALLAS: 51633 e0135r
SECTION 1. That the City Council shall adopt an ordinance approving and adopting the final 2021 Service Plan, the final 2020 Assessment Plan and the 2020 Assessment Roll (to be kept on file with the City Secretary); establishing classifications for the apportionment of costs and the methods of assessing special assessments for the services and improvements to property in the District; closing the public hearing and levying a special assessment on property in the District for services and improvements to be provided during 2021; providing for reimbursement of city administrative costs for operational oversight of the District; fixing charges and liens against the property in the District and against the owners thereof; providing for the collection of the 2020 assessment; authorizing the receipt and deposit of assessments from Dallas County; authorizing the disbursement of assessments to Downtown Dallas, lnc.; authorizing payment of the City's 2020 assessment directly to the District; and providing for an effective date.
SECTION 2. That City Council hereby authorizes the removal of the exemption for property owned by persons already receiving and qualifying for 65-or-older homestead exemption under Section 11.13 (c) or (d) of the Texas Property Tax Code (the "Exemption") as a method of assessment from Resolution No. 20-0869 approved on May 27,2020.
SECTION 3. That the recitals and findings listed above are true and correct and that the action of the City Council closing the public hearing in these proceedings is hereby ratified and confirmed.
SECTION 4. That the assessment shall apportion the costs each year among the property owners on the basis of special benefits accruing to the property. The proposed method of assessment, which may specify included or excluded classes of assessable property, shall be assessed according to the value of the real property and real property improvements as determined by DCAD. The net assessment amount for 2020 is proposed to be $9,846,017.00. This amount shall be apportioned in an amount equal to $0.129 per $100.00 of appraised value as determined by DCAD. Once levied, this assessment rate shall not increase during the 2021 Service Plan year. The City of Dallas has agreed to pay assessments against exempt City property in the District. Properties otherwise exempt from ad valorem taxes are not subject to assessment. Payment of assessments by other exempt jurisdictions and entities must be established by contract.
SECTION 5. That the City Council hereby authorizes and adopts the final 2021 Service Plan, the final 2020 Assessment Plan and the 2020 Assessment Roll (to be kept on file with the City Secretary) apportioning the total cost of the services and improvements to be assessed against property in the District for tax year ending December 31, 2020, of approximately $9,846,017.00, which excludes an additional $808,000.00 in service and improvement costs to be paid from prior year carry-over assessment revenues and contributions from other exempt jurisdiction. The Assessment Roll apportions the assessment against each parcel of land in the District and is subject to public inspection in the City's official records.
SECTION 6. That notice of City Council's intention to consider the proposed assessments at a virtual public hearing on September 9, 2020 no earlier than 1 :00 p.m. in the City Council Chamber, 6th Floor, 1500 Marilla Street, Dallas, Texas 75201was published in the official newspaper of the City of Dallas, Texas 75201 before the 1Oth day before the date of the hearing. The notice stated: (1) the date, time and place of the hearing; (2) the general nature of the services and improvements; (3) the cost of the services and improvements; (a) the boundaries of the District; and (5) that written or oral objections will be considered at the hearing. e01352 3163 3
SECTION 7. That Dallas City staff mailed to the owners of property liable for assessment notice of the hearing as the ownership appears on the City tax roll. The notice contained the information required by the Act. The notice was mailed before the 1Oth day before the date of the hearing to the last known address of the property owner on the City tax roll. The failure of the property owner to receive notice does not invalidate the proceeding.
SECTION 8. That the City Council finds that the assessments should be made and levied against the respective parcels of property within the District and against the owners thereof, and are substantially in proportion to the special benefits accrued to the respective parcels of property by means of the services and improvements in the District for which such assessments are levied, and further finds that in each case the property assessed is specially benefited by means of the said services and improvements in the District, and further finds that the apportionment of costs of the services and improvements is in accordance with the law in force in this City and the State, and that the proceedings of the City heretofore held with reference to the formation of the District and the imposition of assessments for said services and improvements are in all respects valid and regular.
SECTION 9. That there shall be and is hereby levied and assessed against the parcels of property within the District, and against the real and true owners thereof (whether such owners be correctly named or not), the sums of money as listed in the Assessment Roll on file with the City Secretary and subject to public inspection, and the several amounts assessed against the same, and the owners thereof.
SECTION 10. That the several sums above mentioned and assessed against the said parcels of property and the owners thereof, and interest thereon at the rate of eight percent per annum, provided, however, that such interest rate shall not exceed the maximum amount allowed by law, together with reasonable fees and the costs of collection, if incurred, are hereby declared to be and are made a first and prior lien against the property assessed, superior to all other liens and claims except liens and claims for state, county, school district and municipality ad valorem taxes and are a personal liability of and charge against the owners of the property regardless of whether the owners are named. The lien is effective from the date of this ordinance until the assessment is paid and may be enforced by the governing body in the same manner that an ad valorem tax lien against real property may be enforced by the governing body.
SECTION 11.That the assessments levied herein shall be due and payable in full on or before January 31, 2021. That if default be made in the payment of any of the said sums hereby assessed against said property owners and their property, collection thereof, including, costs and fees, shall be enforced by the governing body in the same manner that an ad valorem tax lien against real property may be enforced by the governing body. The owner of the assessed property may pay at any time the entire assessment, with interest that has accrued on the assessment, on any lot or parcel.
SECTION 12. That all assessments levied are a personal liability and charge against the real and true owners of the premises described, notwithstanding such owners may not be named, or may be incorrectly named. ?a135r 3163 3 SECTION 13. That the Chief Financial Officer is hereby authorized to receive and deposit assessment funds from Dallas County (net County collection fees) in the Dallas Downtown lmprovement District Fund, Fund 9P02, Department ECO, Unit 1857, Revenue Code 8576.
SECTION 14. That as part of the assessment levied herein, and as a part of the service plan, the District shall reimburse the City administrative costs for the day to day operations and oversight conducted by City staff for the District, which amount shall be reimbursed by the District to City through the deduction from assessment revenues received.
SECTION 15. That the Chief Financial Officer be authorized to reimburse General Fund, Fund 0001, Department ECO, Unit Various, Object Code 5011 for administrative costs incurred for the day-to-day administrative and operational oversight of the District, in amounts to be determined based upon costs incurred and related rates in effect, from Fund 9P02 , Department ECO, Unit1857, Object Code 3090.
SECTION 16. That the Chief Financial Officer is hereby authorized to disburse funds in an amount not to exceed actual collections estimated at $8,542,910.12 from Fund 9P02, Department ECO, Unit1857, Object 3034 to Downtown Dallas, lnc., Vendor 244727, for assessments due to the District as assessed, paid to Dallas County and transferred to the City for processing net of administrativefees, any retainage necessary, and any required reconciliation adjustments, related to this activity.
SECTION 17. That the Chief Financial Officer is hereby authorized to disburse funds from Fund gPO2, Department ECO, Unit 1 8571, Object 3034 to Dallas County, Vendor 243282 for refunding assessments paid by property owners in excess of adjusted amounts resulting from successful appeal of property tax values, and for other necessary reconciliation adjustments.
SECTION 18. That the Chief Financial Officer is hereby authorized to disburse funds in an amount not to exceed $922,385.38for the City's 2020 assessment as follows:
General Fund, Fund 0001 , Department BMS, Unit 1991 , Object 3599 to pay assessments on City-owned property benefitting from services and improvements provided by the District, in an amount not to exceed $606,660.85, to Downtown Dallas, lnc., Vendor 503465, subject to annual appropriations.
Convention and Event Services Fund, Fund 0080, Department CCT, Unit 7840, Object 3599 to pay assessments on City-owned property benefitting from services and improvements provided by the District, in an amount not to exceed $315,724.53, to Downtown Dallas, lnc., Vendor 503465, subject to annual appropriations.
SECTION 19. That the assessments herein levied are made and levied under and by virtue of the terms, powers and provisions of the Public lmprovement District Assessment Act, Chapter 372 of the Texas Local Government Code, as amended. 51633 ?01357 SECTION 20. That this ordinance shall take effect immediately from and after its passage in accordance with the provisions of the Charter of the City of Dallas, and it is accordingly so ordained.
APPROVED AS TO FORM: CHRISTOPHER J. CASO, City Attorney
BY nt City Attorney
sEP 0 0 2020 Passed Exhibit A e0135r Dallas Downtown lmprovement District (DID)
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",-{",..aStation .P. no"r, q+\ I Miles/ 0 0.05 0.1 0.2 DALLAS Legend ECONOMTC il I oowntown lmprovement District DARTGreen Line Arterial D DEVELOPMENT C Rait station -' DART Orange Line Local Road Research & lnformation Division r Trinity Railway Express Flood PIain (2t4167O-768s DART Red Line www.dallasecodev.org - DARTBIUe Line Freeway or Tollway Created 3 17.10. lasl Updated 7.28.20 PID_Downtown.RK So!rce:- 2017 - Etr{ET B Dallas Downtown lmprovement Disfiict (UDl SenncePfter m2l -2Oi25 nn M, M' M 8E
REVENUES t Fund bal{|ce from previous tterr $l,(b3,fi)o $338,000 s338,000 $338,m0 $338,0(x)
Net assessment re\renuer $9,846,017 S10,652,000 s12,15.1,900 j13,745,827 $15,405,285
Exempt jurisdictions $81,500 $81,s00 $81,s00 $81,500 $81,500
lnterest on cash balances $1,500 $1,s00 s1,s00 $1,s00 $1,s00
TOTAL INCOME & RESERVES 3t0.992.017 tlt-073.tt00 312.575.9m 3ra.,r66.827 3r5.t26.2t6 Revenue Vo Anyfonrad ts,9'p,017 t10,735,0q) t12,237,9(n $3,828,827 t15,18E,2E6
EXPENDITURES
Organization & Administration s992,902 $1,073,s00 $1,223,790 $1,382,883 $1,s/tE,829 10x 1M 10x to% 1M
Economic Development, Planning & Mobilityr $496,451 $536,750 $6'1 1,895 $691,,141 $n1,111 5X 5% 5X s* 5X Communications & Community Partnershipsp $794,32',1 $858,800 $979,032 $1,106,306 $1,239,063 ex &x ex 8X 8% Parks Operations & Programming3 $595,031 $7s1,4s0 $856,653 $968,018 $1,0&4,180 (^l vx vx vx 7% 7%
Safety, Cleaning & lmprovementsa $6,950,312 $7,514,500 $8,566,s30 $9,680,179 $1 0,841,800 I 7otr 7M 7UX - 7096 70* Subtotal $9,929,017 $10,735,000 $12,237,900 $13,828,E27 $15,48E,2E6 s\
2020 Canyforu/ard Erpenditures: C-,AJ Safety, Cleaning & lmprovements $500,000 Communications & Community Partnerships $225,000 C^t
TOTAL EXPENDIruRES 310.654.017 310.735.000 312.237.900 313.828.827 315.'18E.286
FUND BALANCE'RESERVES 33:it.000 3338.000 333t.000 s338.000 133t.000
' 202'l - 2025 estimated Assessments, less adminisFative bes and contingency ficr delinquent and/or protested accounb, as rivell as exempt accounts removed by the County. I Business development and recruitnent, Downtown planning and hansportation enhancements 2 Communications, promotion and marketing support of the district. Business/mercfiant relations, community programming and special event suppod 3 Security, deaning, maintenance, events, programming and improvements related to Downtom park management
a Downtown Clean Team and Safety Patrol, public sabty programs, maintenance programs, landscape enhancements and capital improvements s 2o2o carMoruad to 2021 comprised of: .$500,000 Saiety, Cleaning and lmprovements - caused by delays in hiring as a result of CovirJ 19. We are currently in process of t\ hiring additional personnel and will be fully staffed by the end of August 2020. Amounts will be spent in 202'1. e .$225,000 Communications and Community Parinerships - caused by delay in launching of our Economic Development Campaign as a result of Covid 19. This program will be relauncfied in Q1 of 2021. Amountrs will be spent in2021. El .$338,000 Revenue Carryforuard ftom 2018 - this represents a carryforward of excess revenue from 2018 that COD Eco Dev has (JJ previously approved fur us to hold as a contingency reserve. Ctl \ e 0 1 357 3163 5 s'$vrb Exhibit G ff DOWNTOWN DALLAS IHC 901 Main Street Downtown Dallas, Inc. Suite 7100 Dallas, TX 75202 p 214.744.1270 Improvement District f 274.744.1986 2O2O Assessment Plan
The costs of the services and improvements by the District will be paid primarily by special assessment against properties in the District. Annual assessments are based on the total value of real property and real property improvements as determined by the Dallas Central Appraisal District ("DCAD").
The District service area is shown on a map attached hereto. The assessment to be levied for properties in the District service area is $.t290 per $100 of appraised value. Dependent upon future District property values and the changing needs of the District, the assessment rate stated above is not anticipated to change in the next five years. Actual assessment rates and levies will be set by the Dallas City Council subject to a maximum of $0.15 per $100 of value and according to procedures stipulated by Chapter 372 of the Texas Local Government Code.
As provided by Chapter 372 of The Code, the City of Dallas is responsible for payments of assessments against exempt municipal property in the District. Properties not liable for assessment include City rights-of-way and properties not owned by the City of Dallas but have obtained an exemption from the City of Dallas real property taxes pursuant to the Texas Property Code (except under the provisions of Sections 11.24 and 11.28 of the Property Tax Code). Payment of assessments by other exempt jurisdictions shall be established by contract, PROOF OF PUBLICATION - LEGAL ADVBRTISING
The legal advertisement required for the noted ordinance was published in the Dallas Morning News, the official newspaper of the city, as required by law, and the Dallas City Charter, Chapter XVI[, Section 7.
O 9 2O2O DATE ADOPTED BY CITY COUNCIL SEP
ORDINANCE NUMBER 31633
DATE PUBLISHED sEP 1 2 2020
ATTESTED BY:
OFFICE OF CITY SECRETARY S :\PROOF OF PUBLICATION.docx