CITY of ALBUQUERQUE
TWENTY SEVENTH COUNCIL
COUNCIL BILL NO. R-26-29 ENACTMENT NO. ________________
SPONSORED BY: Nichole Rogers
RESOLUTION
title
Adopting A Proposition To Be Submitted To The Voters At The Next Election To Be Held In The City Of Albuquerque Concerning Updating The Dedication Of The Public Safety Gross Receipts Tax (Rogers)
body
WHEREAS, The City of Albuquerque imposes a one-fourth of one percent Public Safety Gross Receipts Tax that was approved by voters in 2004 to support essential public safety services (Ordinance Number O-04-8 / Enactment Number O-2004-006); and
WHEREAS, The Public Safety Tax is dedicated to specific public safety departments and categories, reflecting the intent of the voters that funds be used for those clearly defined purposes (ROA 1994, §§ 4-3-8-5 et seq.); and
WHEREAS, When adopted in 2004, the Public Safety Tax dedicated funds as follows: Police 34%; Fire/Emergency Preparedness 34%; Corrections 6%; Crime Prevention and Intervention 26%; and
WHEREAS, The City’s approach to public safety has evolved to a model that now includes the Albuquerque Community Safety Department (ACS) as a third public safety department that works alongside the Albuquerque Police Department (APD) and Albuquerque Fire Rescue (AFR) as a third option for 911 dispatch; and
WHEREAS, ACS dispatches first responders to 911 calls, with or without first responders from APD or AFR, on public safety matters related to inebriation, homelessness, addiction, and other issues that do not require police or EMS response; and
WHEREAS, ACS plays a critical role in the City’s public safety system by providing essential safety intervention, prevention, and outreach, and should be included in the dedication of the City’s Public Safety Tax; and
WHEREAS, Code Enforcement plays an essential role in the City’s public safety model and functions as a public safety service alongside APD, AFR, and ACS, by addressing hazardous conditions that threaten life and property; and
WHEREAS, Code Enforcement directly reduces risks to life and safety by addressing issues such as dangerous conditions, unsafe structures, and fire hazards and also serves a prevention-focused public safety function by identifying and resolving hazards before they result in injury, death, or emergency response; and
WHEREAS, Code Enforcement activities mitigate environments that contribute to crime and harm, including abandoned or neglected properties used for illegal activity and unsafe housing conditions that threaten resident safety and contribute to broader public safety risks; and
WHEREAS, It is in the best interests of the residents of the City of Albuquerque to place a question on the ballot of the November 3, 2026 General Election regarding whether to update the dedication of the Public Safety Tax to include Albuquerque Community Safety and City Code Enforcement.
BE IT RESOLVED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
SECTION 1. The City Clerk is instructed to place the following proposition on the 2026 General Election ballot, and the qualified voters of the City of Albuquerque shall be permitted to vote on the proposal. In consultation with the Bernalillo County Clerk and/or the Secretary of State, the City Clerk shall have the authority to modify the proposal as to form to conform with applicable law.
SECTION 2. QUESTION TO BE SUBMITTED. The City Clerk is instructed to coordinate with the Bernalillo County Clerk to submit the following summary, title, and complete text of the following proposition to the City’s qualified, registered voters, who shall be permitted to vote on the proposal. The ballot face shall be in substantially the following form:
OFFICIAL ELECTION BALLOT
GENERAL ELECTION
HELD NOVEMBER 3, 2026
PROPOSITION
Proposition to amend the dedication of the City’s Public Safety Gross Receipts Tax.
SUMMARY
This proposition would amend the City’s existing Public Safety Gross Receipts Tax to dedicate funds to the following uses: Police 35%; Fire/Emergency Preparedness 35%; Code Enforcement 5%; Albuquerque Community Safety 25%.
TITLE AND PROPOSITION
PROPOSING TO AMEND THE DEDICATION OF THE CITY’S PUBLIC SAFETY GROSS RECEIPTS TAX
Shall the City of Albuquerque update the dedication of the existing one-quarter of one percent Public Safety Gross Receipts Tax to dedicate funds specifically and only for the following uses: Police 35%; Fire/Emergency Preparedness 35%; Code Enforcement 5%; Albuquerque Community Safety 25%. This is an update to an existing tax. This will not increase the tax rate.
SECTION 3. SEVERABILITY. If any section, paragraph, sentence, 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 passed this Resolution and each section, paragraph, sentence, word or phrase thereof irrespective of any provision being declared unconstitutional or otherwise invalid.
SECTION 4. The City Clerk shall file this Resolution with the Bernalillo County Clerk immediately upon its effective date and shall forward a copy of the transmittal to the City Council President and Director of Council Services. Not less than 90 days before the election at which this ballot question is proposed to be submitted to the voters, the City Clerk shall provide confirmation to the City Council President and Director of Council Services that this ballot question has been submitted and will appear on the 2026 General Election ballot.
SECTION 5. The City Clerk is directed to develop and administer an educational campaign that will inform the public about the proposal to update the dedication of the Public Safety Tax. The City Clerk shall emphasize that this proposal updates an existing tax and will not increase the tax rate.