Hotel Occupancy Tax Revenues and Collections (26-393A)

Context: The matter remains in active/draft status after two 2026 committee appearances (January 26 and February 3) following the original December 9 question round, indicating unresolved legal or structural questions about the lease terms have not been answered to the committee's satisfaction.

Recommended: The Dallas Public Facility Corporation lease structure granting roughly $16.8 million in foregone general fund revenue has triggered sustained Committee on Finance scrutiny — review whether the statutory basis for the exemption and the mixed-income affordability commitments satisfy all conditions under Texas Local Government Code Chapter 303.

Context: The lease appeared before Committee on Finance twice in 2026 (January 26 and February 3) without final approval, indicating deal terms are still being refined and could shift before a Council vote.

Recommended: If you are structuring mixed-income housing deals in Dallas using Public Facility Corporation financing, the proposed 75-year lease for Good Homes Communities at 6950 North Stemmons Freeway — with $16.8 million in foregone property tax revenue — is the active precedent being negotiated before Committee on Finance.

Context: The $16,837,803 in foregone general fund revenue under a proposed 75-year lease at 6950 North Stemmons Freeway has been under Committee on Finance review across three separate appearances (December 9, January 26, February 3) without resolution, signaling the submitted responses have not closed the committee's concerns.

Recommended: File a public records request for the original December 9, 2025 Committee on Finance questions and the written responses submitted by Good Homes Communities and the Dallas Public Facility Corporation — this matter is literally named for those responses but has returned to committee twice without a vote.