PILLAR: Growing
AGENDA DATE: August 25, 2026
COUNCIL DISTRICT(S): 1, 4
DEPARTMENT: Office of Economic Development
PRIORITY: Targeted Economic Growth
______________________________________________________________________
SUBJECT
Title
A public hearing to receive comments concerning: (1) the proposed levy of assessment for the Halperin Park Public Improvement District (“District”) in accordance with Chapter 372, Texas Local Government Code, for the purpose of providing supplemental public services to be funded by special assessments on property in the District; and, at the close of the public hearing; (2) authorize an ordinance approving and adopting the final 2027 Service Plan, the final 2026 Assessment Plan, the 2026 Assessment Roll (to be kept on file with the City Secretary), and 2027 Notice of Obligation to Pay Improvement District Assessment (to be filed with Dallas County); (3) establishing classifications for the apportionment of costs and the methods of assessing special assessments for the services and improvements to property in the District; (4) 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 2027; (5) providing for reimbursement of City administrative costs for operational oversight of the District; (6) establishing charges and liens against the property in the District and against the owners thereof; (7) providing for the collection of the 2026 assessment; (8) authorizing the receipt and deposit of assessments from Dallas County; (9) authorizing the disbursement of assessments and interest to Southern Gateway Public Foundation; (10) authorizing the establishment of appropriations in the District Fund; and (11) providing for an effective date - Not to exceed actual collections estimated at $137,741.00 - Financing: Halperin Park Public Improvement District Fund (subject to appropriations) (see Fiscal Information)
*In alignment with Economic Development Incentive Policy.
Body
BACKGROUND
Annually, the City Council calls and holds a public hearing to consider the proposed assessment for property in the District and authorizes the Service Plan for the District. Upon adjournment of the public hearing on the proposed assessments, the City Council must hear and pass on any objections to a proposed assessment and may amend a proposed assessment of any parcel. After hearing and passing on objections, the City Council, by ordinance, shall levy the assessment as a special assessment on the property in the District. The adopted Service Plan will be filed with the Dallas County Clerk within seven days of the City Council approval pursuant to Chapter 372 of the Texas Local Government Code (“Act”).
As the entity with which the City contracts to manage the District, Southern Gateway Public Green Foundation (SGPGF) provided City staff with the District’s proposed 2027 Service Plan and 2026 Assessment Plan for review. Staff found the services and improvements to be advisable and recommends approval, subject to the public hearing on August 25, 2026.
Dallas County will collect the District’s assessments, retain a collection fee ($2.90 per account and subject to change), and transfer the remaining assessments to the City. The City will then disburse assessments to the District management entity (SGPGF) at a frequency outlined in the District’s management contract.
The District’s Service Plan consists of:
(a) Nature of the Services and Improvements. The purpose of the District is to supplement and enhance services provided within the District but not to replace or supplant existing City services provided within the District. The general nature of the proposed services and improvements to be performed by the District includes, but is not limited to: enhanced security and public safety, and related expenses incurred in establishing, administering, and operating the District as authorized by the Act.
(b) Estimated Cost of the Services and Improvements. During the next five-year period, the estimated annual cost of the improvements and services provided by the District is expected to range from a low of $137,741.00 in 2027 to a high of $177,192.00 in 2031. The total estimated net assessments to be collected during the next five-year period is approximately $784,248.00. The District shall incur no bonded indebtedness.
(c) Boundaries. The boundaries of the District are located wholly within the city of Dallas, Dallas County, Texas. The boundaries of the District are attached to the resolution as shown in Exhibit A.
(d) Method of Assessment. 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 the Dallas Central Appraisal District (DCAD). The net assessment amount for the 2027 Service Plan year is proposed to be $137,741.00. The amount is approximately equal to $0.15 per $100.00 valuation subject to appropriations set forth in the petition that created the District. Any future changes to the assessment rate would also be subject to a public hearing and approval by the City Council.
The real property of jurisdictions and entities that have obtained an exemption from the City of Dallas real property taxes pursuant to the Texas Tax Code (except under the provisions of Sections 11.24 and 11.28 of the Texas Tax Code) will not be subject to an assessment on that portion of the assessed value of the property exempt from City real property taxes. Payment of assessments by other exempt jurisdictions and entities must be established by contract.
(e) Apportionment of costs between the District and the Municipality as a Whole. The assessment is levied on the real property and real property improvements in the District according to the value of such property. Levying the assessment for the services and improvements based on the appraised value of the property results in the apportionment of the costs on the basis of special benefits accruing to the property. City rights-of-way (ROW), railroad ROW, and City parks and cemeteries are not specially benefited and, therefore, are not subject to assessment. The City of Dallas is not responsible for payment of assessment against exempt City property in the District.
PRIOR ACTION/REVIEW (COUNCIL, BOARDS, COMMISSIONS)
On May 27, 2026, the City Council authorized the creation of the Halperin Park Public Improvement District for a period of ten years and designated the Southern Gateway Public Green Foundation (SGPGF) as the management entity by Resolution No. 26-0929.
The Economic Development Committee was briefed by memorandum regarding this matter on August 3, 2026. <https://cityofdallas.legistar.com/View.ashx?M=F&ID=15722123&GUID=F6F91E18-67AB-4323-9563-ED35EFD200BA>
On August 12, 2026, the City Council authorized a public hearing to be held on August 25, 2026 to receive comments on the District’s final 2027 Service Plan, 2026 Assessment Plan, and the 2026 Assessment Resolution No. 26-1182.
FISCAL INFORMATION
|
Fund |
FY 2026 |
FY 2027 |
Future Years |
|
Halperin Park Public Improvement |
$0.00 |
$137,741.00 |
$0.00 |
|
District Fund |
|
|
|
Cost consideration to others - For District property owners, the proposed assessment amount is approximately equal to $0.15 per $100.00 of appraised value as determined by the DCAD (i.e. property owners within the boundaries of the District pay the assessment, and, the funds are managed by private, non-profit entities under a management contract with the City).