CITY of ALBUQUERQUE
TWENTY SEVENTH COUNCIL
COUNCIL BILL NO. R-26-13 ENACTMENT NO. ________________________
SPONSORED BY: Brook Bassan
RESOLUTION
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Appropriating The Portion Of Revenues Derived From The Community Enhancement Municipal Gross Receipts Tax Dedicated To Municipal Operational Purposes To Fund 110 (General Fund), Addressing Employee Compensation Adjustments And Facility Lifecycle And Deferred Maintenance Needs Including Municipal Facilities, Streets, And Parks, And Requiring City Council Approval Prior To Expenditure (Bassan)
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WHEREAS, the Community Enhancement Municipal Gross Receipts Tax dedicates a portion of revenues to municipal operational purposes; and
WHEREAS, the City of Albuquerque has completed a comprehensive Classification and Compensation Study prepared by Evergreen Solutions, LLC, which identified market alignment gaps, wage misalignment, and pay compression affecting classified City employees, and the City has adopted a unified pay plan structure consistent with the study framework and begun phased implementation of adjustments, but full implementation-particularly to address employees below minimum pay ranges, lower-paid classifications, and internal pay compression-requires a structured and fiscally sustainable funding plan; and
WHEREAS, the City faces a growing backlog of facility lifecycle and deferred maintenance needs across municipal facilities, streets, parks, and other public infrastructure, as identified through departmental asset inventories and existing and updated facilities condition assessment reports; and
WHEREAS, the City Council recognizes that a portion of the revenue generated by the proposed municipal gross receipts tax increment may be used to offset certain municipal fees in order to improve affordability and access to public facilities and services while maintaining existing service levels through appropriate operating budget adjustments; and
WHEREAS, the City Council, as the legislative body of the City of Albuquerque, holds a fiduciary responsibility to steward and appropriate taxpayer dollars responsibly and in the highest regard for fiscal integrity, transparency, and long-term financial sustainability.
BE IT RESOLVED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
SECTION 1. Appropriation to Fund 110.
The City Council hereby appropriates the portion of the revenues derived from the Community Enhancement Municipal Gross Receipts Tax dedicated to municipal operational purposes (50% of the total revenues) to Fund 110 (General Fund).
SECTION 2. Reservation of Funds.
All revenues generated from the Community Enhancement Municipal Gross Receipts Tax dedicated to municipal operational purposes shall be reserved within the General Fund until such time as the City Council approves specific implementation plans consistent with this Resolution.
SECTION 3. Employee Compensation Implementation Plan.
A. The Administration shall prepare and submit to the City Council a comprehensive implementation plan for employee compensation adjustments consistent with the findings of the Evergreen Solutions Classification and Compensation Study.
B. The plan shall include proposed compensation adjustments addressing:
1. Employees whose salaries fall below the minimum of their assigned pay ranges;
2. Lower-paid classifications where market alignment gaps exist; and
3. Pay compression and internal equity issues within the City’s classified workforce.
C. The Administration shall provide:
1. The number of employees affected;
2. Estimated payroll costs associated with the proposed adjustments; and
3. A proposed funding structure using revenues generated by the Community Enhancement Municipal Gross Receipts Tax increment.
D. Implementation of any compensation adjustments shall require approval by the City Council through a subsequent budget ordinance or appropriation resolution.
SECTION 4. Deferred Maintenance and Asset Condition Plan.
A. The Administration shall prepare and submit to the City Council a comprehensive plan addressing deferred maintenance, facility lifecycle needs, and asset condition improvements across municipal infrastructure.
B. The plan shall include proposed investments addressing deferred maintenance needs associated with:
1. Municipal buildings and public safety facilities;
2. Libraries, community centers, and senior centers;
3. Parks, pools, and recreational facilities;
4. Streets and transportation infrastructure; and
5. Other municipal facilities identified through departmental asset inventories or updated facilities condition assessment reports.
C. The Administration shall provide for each category:
1. Estimated maintenance backlog or lifecycle need;
2. Proposed projects or improvements; and
3. Estimated operating or future capital funding requirements.
D. Implementation of any deferred maintenance program funded through the Community Enhancement Municipal Gross Receipts Tax increment shall require approval by the City Council through a subsequent budget ordinance or appropriation resolution.
SECTION 5. Municipal Fee Reduction Plan.
A. The Administration shall prepare and submit to the City Council a comprehensive fee reduction implementation plan associated with the Community Enhancement Municipal Gross Receipts Tax.
B. The plan shall include proposed fee reductions for Albuquerque residents in the following municipal service areas:
1. Aquatics facilities, including admission and program fees at municipal swimming pools operated by the Parks and Recreation Department;
2. Municipal golf facilities, including green fees, range fees, cart fees, and other publicly accessible golf course user fees;
3. Cultural and educational institutions operated by the Department of Arts and Culture, including but not limited to the Albuquerque Museum and BioPark facilities; and
4. Development and permitting services, including base building permit fees and other development-related permitting fees administered by the Planning Department.
C. For each proposed fee reduction, the Administration shall provide:
1. The current fee structure and annual revenue generated;
2. The proposed reduced fee or elimination of the fee;
3. The estimated annual revenue impact; and
4. The operating budget adjustments required to offset the revenue reduction while maintaining existing service levels.
D. Implementation of any fee reduction proposed pursuant to this section shall require approval by the City Council through a subsequent budget ordinance or appropriation resolution.
SECTION 6. Reporting Requirements.
A. The Administration shall submit the implementation plans required pursuant to Sections 3, 4, and 5 of this resolution to the City Council no later than February 1, 2027, in preparation for development of the Fiscal Year 2028 operating budget, in order to allow the City Council to consider proposed compensation adjustments, deferred maintenance investments, and municipal fee reductions during the annual budget process. All plans shall be submitted to the Council as Executive Communications.
B. The Administration shall provide annual public reporting to the City Council detailing revenues generated by the Community Enhancement Municipal Gross Receipts Tax and expenditures approved pursuant to this resolution, including compensation adjustments, deferred maintenance investments, and fee reductions. All reporting shall be submitted to the Council by Executive Communication.
SECTION 7. Effective Date.
This resolution shall become effective upon the effective date of the Community Enhancement Municipal Gross Receipts Tax ordinance, O-26-16.
SECTION 8. Severability. If any section, paragraph, sentence, clause, word, or phrase of this resolution is for any reason held to be invalid or unenforceable by any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of this resolution. The Council hereby declares that it would have adopted this resolution and each section, paragraph, sentence, clause, word, or phrase thereof irrespective of any provision being declared invalid.