HOUSE TAXATION AND REVENUE COMMITTEE SUBSTITUTE FOR

HOUSE BILL 332

57th legislature - STATE OF NEW MEXICO - second session, 2026

 

 

 

 

 

 

 

AN ACT

RELATING TO CAPITAL EXPENDITURES; REAUTHORIZING OR REAPPROPRIATING BALANCES, EXPANDING OR CHANGING PURPOSES, EXTENDING EXPENDITURE PERIODS AND CHANGING AGENCIES; ESTABLISHING CONDITIONS FOR THE REVERSION OR TRANSFER OF UNEXPENDED BALANCES OF APPROPRIATIONS MADE BY THE LEGISLATURE IN PRIOR YEARS; DECLARING AN EMERGENCY.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. SEVERANCE TAX BONDS--REAUTHORIZATION AND REAPPROPRIATION OF PROCEEDS.--For a prior year severance tax bond appropriation for a capital outlay project as provided in this act, the legislature may reauthorize or reappropriate the unexpended balance of the severance tax bond proceeds, expand or change the project purpose, extend the expenditure period, change the recipient agency or establish conditions for the reversion or transfer of the unexpended balance due to:

          A. the inability of a project to use the proceeds of the severance tax bonds for the purpose originally authorized by law;

          B. the completion of a project without the use of the appropriated severance tax bond proceeds;

          C. unanticipated delays in the need for or expenditure of the severance tax bond proceeds for the purpose originally authorized by law; or

          D. required compliance with the federal Internal Revenue Code of 1986, as amended.

     SECTION 2. SEVERANCE TAX BONDS--REVERSION OF PROCEEDS.--

          A. Except as otherwise provided in another section of this act:

                (1) the unexpended balance from the proceeds of severance tax bonds issued for a project that has been reauthorized in this act shall revert to the severance tax bonding fund:

                     (a) at the end of the expenditure period as set forth in this act, if the expenditure period is changed in this act; or

                     (b) if the expenditure period is not changed in this act, pursuant to the time frame set forth in the law that originally authorized the severance tax bonds or the time frame set forth in any law that has previously reauthorized the expenditure of the proceeds, whichever is later; and

                (2) all remaining balances from the proceeds of severance tax bonds issued for a project that has been reauthorized in this act shall revert to the severance tax bonding fund three months after the reversion date for the unexpended balances.

          B. For the purpose of this section, "unexpended balance" means the remainder of an appropriation after reserving for unpaid costs and expenses covered by binding written obligations to third parties.

     SECTION 3. GENERAL FUND AND OTHER FUND APPROPRIATIONS--REVERSIONS.--

          A. Except as otherwise provided in another section of this act:

                (1) the unexpended balance of an appropriation from the general fund or other state fund that has been changed in this act shall revert:

                     (a) at the end of the expenditure period as set forth in this act, if the expenditure period is changed in this act; or

                     (b) if the expenditure period is not changed in this act, pursuant to the time frame set forth in the law in which the original appropriation was made or the time frame set forth in any law that has previously changed the appropriation, whichever is later; and

                (2) all remaining balances of an appropriation from the general fund or other state fund that has been changed in this act shall revert three months after the reversion date for the unexpended balance.

          B. Except as provided in Subsection C of this section, the balance of an appropriation made from the general fund or other state fund shall revert pursuant to Subsection A of this section to the originating fund.

          C. The balance of an appropriation made from the general fund or other state fund to the Indian affairs department or the aging and long-term services department for a project located on lands of an Indian nation, tribe or pueblo shall revert pursuant to Subsection A of this section to the tribal infrastructure project fund.

          D. For the purpose of this section, "unexpended balance" means the remainder of an appropriation after reserving for unpaid costs and expenses covered by binding written obligations to third parties.

     SECTION 4. LOS OJOS MUTUAL DOMESTIC WATER CONSUMERS' AND SEWAGE WORKS ASSOCIATION AND BRAZOS MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 75 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct and renovate wells in Los Ojos mutual domestic water consumers' and sewage works association and Brazos mutual domestic water consumers association in Rio Arriba county is extended through fiscal year 2028.

     SECTION 5. ATRISCO DRIVE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 2 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and improve Atrisco drive, including drainage, curb and gutter and sidewalks, in Bernalillo county is extended through fiscal year 2028.

     SECTION 6. BERNALILLO COUNTY TOWN OF ATRISCO LAND GRANT-MERCED MONUMENT AND MEMORIAL PLAZA PARK--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 9 of Section 35 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 35 to acquire land and to plan, design and construct an Atrisco land grant-merced monument and memorial plaza park in the Atrisco community in Bernalillo county is extended through fiscal year 2028.

     SECTION 7. ATRISCO VISTA BOULEVARD CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 3 of Section 36 of Chapter 53 of Laws 2022 to acquire rights of way for and to plan, design and construct the realignment of Atrisco Vista boulevard, from Double Eagle airport to paseo del Norte boulevard NW, including the intersection of Atrisco Vista boulevard and paseo del Norte boulevard NW, in Bernalillo county is extended through fiscal year 2028.

     SECTION 8. ATRISCO VISTA BOULEVARD EXTENSION IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project originally authorized in Subsection 1 of Section 38 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 3 to acquire rights of way for and to plan, design, construct, extend and improve Atrisco Vista boulevard, including bike lanes, in Bernalillo county is extended through fiscal year 2028.

     SECTION 9. BERNALILLO COUNTY AFFORDABLE HOUSING PROJECT IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 5 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and equip sanitary sewer, storm drainage and required road infrastructure for an affordable housing project at 98th street and Gibson boulevard SW in Bernalillo county is extended through fiscal year 2028.

     SECTION 10. BERNALILLO COUNTY SENIOR AFFORDABLE HOUSING CONSTRUCTION--CHANGE TO AFFORDABLE HOUSING COMPLEX CONSTRUCTION--CHANGE AGENCY–EXTEND TIME–GENERAL FUND.--The unexpended balance of the appropriation to the aging and long-term services department in Subsection 1 of Section 16 of Chapter 159 of Laws 2025 to acquire and to plan, design and construct affordable housing complexes for low-to-moderate-income senior citizens in Bernalillo county shall not be expended for the original purpose but is appropriated to the local government division to acquire property for and to plan, design, purchase, construct, improve and equip affordable housing complexes for low-to-moderate-income residents in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 11. BERNALILLO COUNTY ALAMEDA DRAIN TRAIL CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 9 of Section 33 of Chapter 159 of Laws 2025 to plan, design, construct and renovate the Alameda drain trail in Bernalillo county is extended through fiscal year 2028.

     SECTION 12. BERNALILLO COUNTY CENTRO SAVILA BUILDING PURCHASE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 7 of Section 30 of Chapter 53 of Laws 2022 to purchase a building and to plan, design, construct and renovate a mental health and suicide prevention facility for immigrant and refugee families in Bernalillo county is extended through fiscal year 2028.

     SECTION 13. BERNALILLO COUNTY FLAMENCO EDUCATION PROGRAM VEHICLE AND EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 15 of Section 28 of Chapter 66 of Laws 2024 to purchase, deliver and equip vehicles and storage containers for a statewide flamenco educational program in Bernalillo county is extended through fiscal year 2028.

     SECTION 14. BERNALILLO COUNTY HEALTH CARE SERVICE PLAN--CHANGE TO HEALTH CARE FACILITY EQUIPMENT AND INFORMATION TECHNOLOGY PURCHASE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 18 of Section 28 of Chapter 66 of Laws 2024 to plan and design a health care facility in Bernalillo county shall not be expended for the original purpose but is changed to purchase and install equipment and information technology at a health care facility in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 15. BERNALILLO COUNTY EAST MOUNTAIN FOOD PANTRY EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 23 of Section 28 of Chapter 66 of Laws 2024 to purchase and deliver equipment for a food pantry serving low-income, food-insecure individuals in the East Mountain area in Bernalillo county is extended through fiscal year 2028.

     SECTION 16. BERNALILLO COUNTY PARADISE HILLS LITTLE LEAGUE GROUNDS AND FACILITY IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 17 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, install and equip improvements to the facilities and grounds used by the Paradise Hills little league, including a concrete entryway, playground, bleachers, shade structures, field and parking lighting, pavilion, landscaping and walking trails, in Bernalillo county is extended through fiscal year 2028.

     SECTION 17. BERNALILLO COUNTY ROAD TRAFFIC CALMING INSTALLATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 10 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and install traffic calming devices for roads in Bernalillo county is extended through fiscal year 2028.

     SECTION 18. BERNALILLO COUNTY ROAD IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 7 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and improve county roads in Bernalillo county is extended through fiscal year 2028.

     SECTION 19. BERNALILLO COUNTY SHERIFF'S OFFICE INFRARED CAMERAS PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 36 of Section 28 of Chapter 66 of Laws 2024 to purchase, equip and install color infrared cameras for the sheriff's office metropolitan air support unit in Bernalillo county is extended through fiscal year 2028.

     SECTION 20. BERNALILLO COUNTY SHERIFF'S DEPARTMENT INFORMATION TECHNOLOGY PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 37 of Section 28 of Chapter 66 of Laws 2024 to purchase, equip and install information technology and crime prevention technology for the sheriff's office in Bernalillo county is extended through fiscal year 2028.

     SECTION 21. BERNALILLO COUNTY SUBSTANCE ABUSE RECOVERY SERVICE EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 40 of Section 28 of Chapter 66 of Laws 2024 to purchase, deliver and equip kitchen appliances, information technology, furniture and equipment for a substance abuse recovery program in Bernalillo county is extended through fiscal year 2028.

     SECTION 22. BERNALILLO COUNTY TRAFFIC SIGNALS REPLACEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 12 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct, replace, purchase, equip and install traffic signals for roads in Bernalillo county is extended through fiscal year 2028.

     SECTION 23. BERNALILLO COUNTY VETERANS TRANSITIONAL HOUSING PURCHASE--CHANGE TO TRANSITIONAL HOUSING IMPROVEMENT--GENERAL FUND.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 155 of Section 28 of Chapter 199 of Laws 2023 and reauthorized in Laws 2025, Chapter 158, Section 14 to purchase and install furnishings and equipment for transitional housing at the veterans integration centers in Albuquerque in Bernalillo county shall not be expended for the original or reauthorized purpose but is changed to plan, design, construct, furnish, equip and improve transitional housing, including security systems, sidewalks and landscaping, at the veterans integration centers in Bernalillo county.

     SECTION 24. BERNALILLO COUNTY INDOOR AND OUTDOOR KENNEL PURCHASE--CHANGE TO VOCATIONAL TRAINING EQUIPMENT PURCHASE--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 20 of Section 28 of Chapter 66 of Laws 2024 to purchase, equip and install indoor and outdoor kennels for a program to assist military veterans and shelter animals in Bernalillo county shall not be expended for the original purpose but is changed to purchase equipment, including food pantry and transport equipment and animal kenneling and handling systems, for a vocational training program for veterans in Bernalillo county.

     SECTION 25. CHILILI LAND GRANT-MERCED SKID STEER PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 214 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip a skid steer, including attachments, for the Chilili land grant-merced in Bernalillo county is extended through fiscal year 2028.

     SECTION 26. CENTRAL NEW MEXICO COMMUNITY COLLEGE BUILDINGS DEMOLITION--CHANGE TO MAIN CAMPUS IMPROVEMENT--GENERAL FUND.--The unexpended balance of the appropriation to the higher education department in Subsection 1 of Section 24 of Chapter 159 of Laws 2025 to demolish and remove existing facilities, including Ted Chavez hall and the buildings on the west campus, at central New Mexico community college in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct, improve and equip spaces at the main campus in preparation for the demolition and removal of the west building and Ted Chavez hall at central New Mexico community college in Bernalillo county.

     SECTION 27. MCMAHON BOULEVARD IMPROVEMENT BERNALILLO COUNTY--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 11 of Section 38 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 3 to acquire rights of way and to plan, design and construct road, signal and safety improvements to McMahon boulevard from Rockcliff drive to Anasazi Ridge avenue and Kayenta street in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 28. QUAIL HOLLOW MUTUAL DOMESTIC WATER USERS ASSOCIATION WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 3 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements, including service connections, wells, water storage systems, repairs to electrical systems and well and pump house buildings, for the Quail Hollow mutual domestic water users association in Bernalillo county is extended through fiscal year 2028.

     SECTION 29. QUIET LANE SOUTHWEST RIGHTS OF WAY ROAD AND DRAINAGE IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project originally authorized in Subsection 7 of Section 38 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 10 to acquire rights of way and to plan, design and construct road and storm drainage improvements on Quiet lane SW from Goff boulevard to the end of the road in the Atrisco community and for other road projects in house district 14 in Bernalillo county is extended through fiscal year 2028.

     SECTION 30. RIVERSIDE DRIVE SW IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 20 of Section 36 of Chapter 53 of Laws 2022 to acquire rights of way and to plan, design, construct, replace and improve the road and storm drainage along Riverside drive SW between Nashville avenue and La Vega drive in the Atrisco community and for other road projects in Bernalillo county is extended through fiscal year 2028.

     SECTION 31. SAN YGNACIO ROAD SW CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 21 of Section 36 of Chapter 53 of Laws 2022 to acquire rights of way and to plan, design, construct, replace and improve the road and storm drainage along San Ygnacio road SW from Pear drive to Goff boulevard and Tapia boulevard SW from San Ygnacio road to Goff boulevard in the Atrisco community and for other road projects in Bernalillo county is extended through fiscal year 2028.

     SECTION 32. ALBUQUERQUE MESA DEL SOL EAST PLAT LIFT STATION CONSTRUCTION--CLARIFYING PROJECT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 4 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct a lift station on the east plat of the Mesa del Sol economic development hub in Bernalillo county for the Albuquerque-Bernalillo county water utility authority in Bernalillo county is extended through fiscal year 2028.

     SECTION 33. ALBUQUERQUE MESA DEL SOL NORTH PLAT LIFT STATION CONSTRUCTION--CLARIFICATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 5 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct a lift station on the north plat of the Mesa del Sol economic development hub in Bernalillo county for the Albuquerque-Bernalillo county water utility authority in Bernalillo county is extended through fiscal year 2028.

     SECTION 34. ALBUQUERQUE-BERNALILLO COUNTY WATER UTILITY AUTHORITY SOUTHSIDE WATER RECLAMATION PLANT OUTFALL REALIGNMENT PROJECT D--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 2 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, improve and equip the southside water reclamation plant outfall realignment, including additional bosque habitat, siting, trails, riparian vegetation and root wad revetments along the Rio Grande, for the Albuquerque-Bernalillo county water utility authority in Bernalillo county is extended through fiscal year 2028.

     SECTION 35. ALBUQUERQUE RIO GRANDE STATE PARK IMPROVEMENT--CHANGE TO MIDDLE RIO GRANDE CONSERVANCY DISTRICT RIO GRANDE STATE PARK IMPROVEMENT--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 162 of Section 28 of Chapter 66 of Laws 2024 to plan, design, construct, equip and improve areas of the bosque in the Rio Grande Valley state park in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct, equip and improve areas of the bosque in the Rio Grande Valley state park for the middle Rio Grande conservancy district in Bernalillo county.

     SECTION 36. ALBUQUERQUE SOUTHWEST RIO GRANDE BOSQUE IMPROVEMENT--CHANGE TO MIDDLE RIO GRANDE CONSERVANCY DISTRICT RIO GRANDE BOSQUE IMPROVEMENT--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 197 of Section 33 of Chapter 159 of Laws 2025 to plan, design, construct, repair, purchase, restore, equip and improve areas of the bosque on the west river bank and south of Central avenue in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct, repair, purchase, restore, equip and improve areas of the bosque on the west river bank and south of Central avenue for the middle Rio Grande conservancy district in Bernalillo county.

     SECTION 37. TWELFTH STREET AND SAWMILL ROAD CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 1 of Section 36 of Chapter 53 of Laws 2022 to plan, design, furnish, equip and construct improvements, including landscaping and lighting, to the intersection of Twelfth street and Sawmill road in Bernalillo county is extended through fiscal year 2028.

     SECTION 38. ALBUQUERQUE AFFORDABLE HOUSING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 35 of Section 30 of Chapter 53 of Laws 2022 to acquire land and rights of way and to plan, design, construct and improve affordable housing in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 39. ALBUQUERQUE DESERT HILLS ACQUISITION--CHANGE TO LAND ACQUISITION FOR AFFORDABLE HOUSING--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 55 of Section 28 of Chapter 199 of Laws 2023 to acquire land and rights of way and to plan, design, construct, renovate, equip and furnish Desert Hills as affordable housing in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to acquire land and rights of way and to plan, design, construct, renovate, equip and furnish affordable housing in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 40. ALBUQUERQUE AFRICAN AMERICAN MUSEUM BUILDING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 36 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, install, furnish and equip an African American museum and cultural center, including exhibits and information technology, equipment and infrastructure, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 41. ALBUQUERQUE AFRICAN AMERICAN MUSEUM FACILITY CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 37 of Section 30 of Chapter 53 of Laws 2022 to acquire property and to plan, design, construct, renovate and equip a facility, including offices, exhibits and archival space, for the African American museum and cultural center in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 42. ALBUQUERQUE POLICE DEPARTMENT MOBILE COMMAND UNITS PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 64 of Section 28 of Chapter 66 of Laws 2024 to purchase, equip and install mobile community command units for the police department in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 43. ALBUQUERQUE ASIAN AND PACIFIC ISLANDER COMMUNITY CENTER CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 41 of Section 30 of Chapter 53 of Laws 2022 to acquire land for and to plan, design and construct a community and resource center for the Asian and Pacific Islander community in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 44. ALBUQUERQUE BALLOON MUSEUM EXHIBITS INSTALLATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 44 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, improve, furnish, equip and install exhibits, including old exhibits, a balloon fiesta fiftieth anniversary exhibit and an outdoor youth exhibit, and to upgrade collections storage for the Abruzzo international balloon museum in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 45. ALBUQUERQUE BRUSH TRUCK PURCHASE AND EQUIP--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 73 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip wildfire brush trucks in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 46. ALBUQUERQUE DISADVANTAGED POPULATIONS EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 84 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip vehicles and equipment, including information technology, to support employment and job creation for disadvantaged populations and seniors in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 47. ALBUQUERQUE EXPLORA MUSEUM CAMPUS EXPANSION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 62 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and equip the remaining phases of Explora's cradle to career science, technology, engineering, art and mathematics learning campus, including the Brillante early learning center, and to plan, design, construct, purchase and equip exhibits, furnishings and information technology equipment for the Explora science center and children's museum in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 48. ALBUQUERQUE FLAMENCO WORKS DANCE SCHOOL EQUIPMENT PURCHASE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 66 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, install, furnish and equip a portable stage, including audio and lighting equipment and information technology, for the Flamenco Works dance school in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 49. ALBUQUERQUE FOOD DISTRIBUTION EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 100 of Section 28 of Chapter 66 of Laws 2024 to purchase and install equipment for food storage and distribution, including tractors and trailers, forklifts, forklift batteries, pallet jacks, electric pallet jacks and pallet racking, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 50. ALBUQUERQUE FOOD DISTRIBUTION EQUIPMENT PURCHASE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 2 of Section 30 of Chapter 53 of Laws 2022 to purchase equipment, including tractors and trailers, forklifts, forklift batteries, pallet jacks, electric pallet jacks and pallet racking, for emergency food storage and distribution for Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 51. ALBUQUERQUE HISTORIC BUILDING CONVERSION TO ARTS FACILITY STUDY--CHANGE TO HISTORIC BUILDING CONVERSION TO PUBLIC-USE FACILITY STUDY--CHANGE AGENCY--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the cultural affairs department in Subsection 1 of Section 21 of Chapter 159 of Laws 2025 for a feasibility study to develop a historic building near Central avenue in the southeast area of Albuquerque as an arts and cultural facility in Albuquerque in Bernalillo county shall not be expended for the original purpose but is appropriated to the general services department for a feasibility study to develop a historic building near Central avenue in the southeast area of Albuquerque as a public-use facility. The time of expenditure is extended through fiscal year 2028.

     SECTION 52. ALBUQUERQUE LAW ENFORCEMENT FACILITIES MODERNIZING RENOVATIONS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 81 of Section 30 of Chapter 53 of Laws 2022 to renovate, repair, upgrade and otherwise improve police department facilities in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 53. ALBUQUERQUE LOS TOMASES PARK RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 85 of Section 30 of Chapter 53 of Laws 2022 to plan, design and construct improvements, including playground renovation, turf, lighting and landscaping, to Los Tomases park in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 54. ALBUQUERQUE LOS VOLCANES SENIOR CENTER RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the aging and long-term services department project in Subsection 1 of Section 5 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, equip and furnish Los Volcanes senior center in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 55. ALBUQUERQUE GEORGE J. MALOOF MEMORIAL AIR PARK IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 86 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and improve George J. Maloof memorial air park in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 56. ALBUQUERQUE HEALTH CARE DATA SYSTEMS AND INFORMATION TECHNOLOGY PURCHASE--CHANGE TO MEDICAL CENTER CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 106 of Section 28 of Chapter 199 of Laws 2023 and reauthorized in Laws 2024, Chapter 65, Section 30 and again in Laws 2025, Chapter 158, Section 37 to purchase, equip, furnish and install information technology for health care data systems in Albuquerque in Bernalillo county shall not be expended for the original or reauthorized purpose but is changed to plan, design, construct, purchase, equip and furnish a medical center in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 57. ALBUQUERQUE MUSEUM EDUCATION CENTER CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 96 of Section 30 of Chapter 53 of Laws 2022 to rehabilitate, plan, design, renovate, construct and improve the Albuquerque museum, including the museum education center, educational spaces, offices, a parking lot, heating, ventilation and air conditioning systems, fire suppression systems, restrooms, a sculpture garden and the purchase and installation of equipment, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 58. ALBUQUERQUE WEST SIDE INDOOR SPORTS COMPLEX CONSTRUCTION--CHANGE TO NORTHWEST SPORTS COMPLEX CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 138 of Section 28 of Chapter 199 of Laws 2023 to plan, design, construct, improve, furnish and equip an indoor sports complex at the Jennifer Riordan spark kindness sports complex in northwest Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct, improve, furnish and equip an indoor sports complex in northwest Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 59. ALBUQUERQUE PETROGLYPH ESTATES PARK RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 108 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and install playground equipment, including associated site work, at Petroglyph Estates park in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 60. ALBUQUERQUE POLICE DEPARTMENT INFORMATION AND INVESTIGATIVE TECHNOLOGY PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 147 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip information and investigative technology, including cameras, drones and digital investigation, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 61. ALBUQUERQUE PERFORMING VISUAL ARTS AND EDUCATION CENTER CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 111 of Section 30 of Chapter 53 of Laws 2022 to perform site preparation and to plan, design, construct, purchase, renovate, furnish and equip buildings and grounds, including fencing and infrastructure, for a performing visual arts and education center in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 62. ALBUQUERQUE RECREATION FACILITY CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 117 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and equip outdoor recreation facilities, including a splash pad and bicycle recreation track, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 63. ALBUQUERQUE SPLASH PAD CONSTRUCTION--CHANGE TO ALBUQUERQUE RECREATION FACILITY CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 55 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, equip and install splash pads in public parks in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct and equip outdoor recreation facilities, including a splash pad and bicycle recreation track, in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 64. BERNALILLO COUNTY SPLASH PARK CONSTRUCTION--CHANGE TO ALBUQUERQUE RECREATION FACILITY CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 131 of Section 35 of Chapter 81 of Laws 2020 to plan, design, construct, equip and furnish a new splash park in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct and equip outdoor recreation facilities, including a splash pad and bicycle recreation track, in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 65. ALBUQUERQUE ROUTE 66 VISITOR CENTER IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 121 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, expand, furnish and equip improvements to a visitor center and multi-use trail along west Central avenue in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 66. ALBUQUERQUE SANTA BARBARA-MARTINEZTOWN GARDEN IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 122 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and improve community garden spaces in the Santa Barbara-Martineztown neighborhood, including irrigation, community gathering space, storage and landscaping, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 67. ALBUQUERQUE SAWMILL AND OLD TOWN STREET AND PEDESTRIAN ROUTE IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 28 of Section 36 of Chapter 53 of Laws 2022 to acquire land and rights of way and to plan, design, construct, demolish, improve, expand and equip streets and pedestrian and vehicular routes in the Sawmill and Old Town areas in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 68. ALBUQUERQUE SAWMILL COMMUNITY LAND TRUST PLAZA RENOVATION--CHANGE TO SAWMILL COMMUNITY OPEN SPACE AREA RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 123 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and renovate the plaza on the Sawmill community land trust in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct and renovate the Sawmill community open space area in Albuquerque in Bernalillo. The time of expenditure is extended through fiscal year 2028.

     SECTION 69. ALBUQUERQUE SHOOTING RANGE PARK IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 126 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, upgrade and expand Shooting Range park in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 70. ALBUQUERQUE YOUTH TEMPORARY HOUSING FACILITY--CHANGE TO YOUTH AND YOUNG ADULT TEMPORARY HOUSING FACILITY--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 144 of Section 30 of Chapter 53 of Laws 2022 to purchase, equip and renovate a facility to provide temporary housing for youth in transition in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct, renovate, purchase and equip a facility to provide temporary housing for youth and young adults in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 71. ALBUQUERQUE YOUTH TEMPORARY HOUSING FACILITY--CHANGE TO YOUTH AND YOUNG ADULT TEMPORARY HOUSING FACILITY--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 126 of Section 35 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 34 to plan, design, construct, renovate, purchase and equip a facility to provide temporary housing for youth in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct, renovate, purchase and equip a facility to provide temporary housing for youth and young adults in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 72. BARCELONA ROAD IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 4 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct drainage and road improvements for Barcelona road and side streets from the Armijo drain to the Isleta drain in Bernalillo county is extended through fiscal year 2028.

     SECTION 73. FOURTH STREET GREAT BLOCKS PROJECT IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 31 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and install improvements, including pedestrian safety, traffic calming, streetscape, lighting and signage, on Fourth street SW between Coal avenue and Barelas road in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 74. BARELAS METROPOLITAN REDEVELOPMENT AREA IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project originally authorized in Subsection 130 of Section 35 of Chapter 81 of Laws 2020 and reauthorized in Laws 2024, Chapter 65, Section 37 to plan, design, construct and improve the Barelas metropolitan redevelopment area in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 75. BERNALILLO COUNTY ADULT LEARNING CENTER EQUIPMENT PURCHASE--CHANGE AGENCY--EXTEND TIME--GENERAL FUND.--The agency for the public education department project in Subsection 9 of Section 16 of Chapter 66 of Laws 2024 to purchase and install furniture and equipment for a hybrid adult learning center in Albuquerque in Bernalillo county is changed to the local government division of the department of finance and administration. The time of expenditure is extended through fiscal year 2028.

     SECTION 76. BERNALILLO COUNTY ABANDONED PROPERTY ACQUISITION--CHANGE TO AFFORDABLE HOUSING AND OPEN SPACES PROPERTY ACQUISITION--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 19 of Section 28 of Chapter 66 of Laws 2024 to purchase abandoned properties in east central Albuquerque for use in affordable housing and open space projects in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to purchase properties for affordable housing and open space projects in Albuquerque in Bernalillo county.

     SECTION 77. BERNALILLO COUNTY SOUTH VALLEY LITTLE LEAGUE FACILITY IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 25 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and equip improvements to facilities used by the South Valley little league, including fields and drainage, a pedestrian bridge, trails, sidewalks and parking lots, at Rio Bravo park in Bernalillo county is extended through fiscal year 2028.

     SECTION 78. BROADWAY BOULEVARD CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 32 of Section 36 of Chapter 53 of Laws 2022 to acquire property, easements and rights of way and to plan, design, construct, furnish and equip road and pedestrian improvements, including landscaping, medians, multi-use paths and a protected signalized pedestrian crossing, on Broadway boulevard NE between Lomas boulevard and Dr. Martin Luther King Jr. avenue in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 79. COORS BOULEVARD SAFETY AND PEDESTRIAN INFRASTRUCTURE IMPROVEMENTS--CLARIFYING LOCATION--EXTEND TIME--SEVERANCE TAX BONDS.--The location for the department of transportation project in Subsection 34 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct safety and pedestrian improvements, including sidewalks and street lighting, is on Coors boulevard SW between Central avenue and Gun Club road in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 80. ALBUQUERQUE SINGING ARROW PARK IMPROVEMENT--CHANGE TO COORS ROAD NORTHWEST MEDIANS IMPROVEMENT--CHANGE AGENCY--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 190 of Section 33 of Chapter 159 of Laws 2025 to plan, design, construct, equip and improve Singing Arrow park in Albuquerque in Bernalillo county shall not be expended for the original purpose but is appropriated to the department of transportation to plan, design, construct, equip, repair and improve medians and median landscaping on Coors road NW in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 81. DEPARTMENT OF PUBLIC SAFETY METRO ADMINISTRATION BUILDING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the capital program fund project in Subsection 2 of Section 8 of Chapter 53 of Laws 2022 to acquire land for and to plan, design, construct, furnish and equip a new administrative complex for the department of public safety in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 82. LEAD AVENUE SE AND COAL AVENUE SE IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 36 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct improvements for road functionality and safety on Lead avenue SE and Coal avenue SE in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 83. MCMAHON BOULEVARD NW IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 37 of Section 36 of Chapter 53 of Laws 2022 to acquire land for and to plan, design, construct and improve McMahon boulevard NW from Kayenta boulevard NW to Rockcliff drive NW, including four lanes, sidewalks and street lighting, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 84. EASTERN PLAINS COUNCIL OF GOVERNMENTS HOMELESS SHELTER RENOVATION--CHANGE TO MENAUL SCHOOL COMMERCIAL KITCHEN EQUIPMENT PURCHASE--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 263 of Section 28 of Chapter 66 of Laws 2024 to plan, design, construct, renovate, furnish and equip transitional housing for the homeless in Curry county shall not be expended for the original purpose but is changed to purchase and install commercial kitchen equipment at Menaul school to expand food service capacity in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 85. MESA DEL SOL BOULEVARD CONSTRUCTION--CHANGE TO MESA DEL SOL TOWN CENTER ROADS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the department of transportation in Subsection 38 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct a road from the Mesa del Sol interchange to the Mesa del Sol town center in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design and construct roads in the Mesa del Sol town center in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 86. TRANSITIONAL HOUSING RENOVATION--CHANGE AGENCY--GENERAL FUND.--The agency for the mortgage finance authority project originally authorized in Section 36 of Chapter 159 of Laws 2025 to plan, design, construct and renovate a former medical and dental clinic for use as affordable and transitional housing in the International district in Albuquerque is changed to the local government division of the department of finance and administration for the mortgage finance authority.

     SECTION 87. NATIONAL HISPANIC CULTURAL CENTER IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the cultural affairs department project in Subsection 2 of Section 9 of Chapter 53 of Laws 2022 to plan, design, construct, repair and improve exhibits and facilities at the national Hispanic cultural center in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 88. ALBUQUERQUE PASEO DEL NORTE AND UNSER BOULEVARD EXPANSION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 42 of Section 36 of Chapter 53 of Laws 2022 to acquire rights of way and to plan, design, construct, landscape and improve roads, including Unser boulevard and paseo del Norte, in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 89. SOUTHWESTERN INDIAN POLYTECHNIC INSTITUTE WATER LINE AND ROOF REPLACEMENT--CHANGE TO IMPROVE CAMPUS INFRASTRUCTURE--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the higher education department in Subsection 3 of Section 37 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, improve and replace water lines and roofs campuswide at the southwestern Indian polytechnic institute in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct and improve campus infrastructure, including the replacement and rehabilitation of water lines and associated asbestos abatement, structural safety enhancements, improvements to pedestrian pathways and related site and utility improvements, at the southwestern Indian polytechnic institute in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 90. SUNSET ROAD SW CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 22 of Section 36 of Chapter 53 of Laws 2022 to acquire rights of way and to plan, design, construct, replace and improve the road and storm drainage along Sunset road SW from Gonzales road to Neetsie drive in the Atrisco community and for other road projects in Bernalillo county is extended through fiscal year 2028.

     SECTION 91. TIERRA ADENTRO OF NEW MEXICO VEHICLE PURCHASE--CHANGE TO VEHICLE PURCHASE AND INFRASTRUCTURE IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the public education department in Subsection 22 of Section 25 of Chapter 159 of Laws 2025 to purchase and equip a vehicle and trailer for Tierra Adentro of New Mexico charter school in Albuquerque in Bernalillo county shall not be expended for the original purpose but is changed to purchase and equip a vehicle and trailer and to plan, design, construct, equip and improve buildings and grounds, infrastructure and security systems at the Tierra Adentro of New Mexico charter school in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 92. ALBUQUERQUE TRAMWAY BOULEVARD IMPROVEMENT--CHANGE TO TRAMWAY BOULEVARD LANDSCAPING IMPROVEMENT--CHANGE AGENCY--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the department of transportation in Subsection 23 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct improvements on Tramway boulevard, including landscaping and the adjoining Tramway recreational trail, in Albuquerque in Bernalillo county shall not be expended for the original purpose but is appropriated to the local government division of the department of finance and administration to plan, design, purchase and equip improvements to Tramway boulevard, including landscaping and trails, in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 93. TRAMWAY ROAD LANDSCAPE CONSTRUCTION--CHANGE TO PURCHASE, EQUIP AND IMPROVE LANDSCAPING--CHANGE AGENCY--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the department of transportation in Subsection 43 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and upgrade landscaping on Tramway road from United States interstate highway I-40 to Manitoba avenue in Albuquerque in Bernalillo county shall not be expended for the original purpose but is appropriated to the local government division of the department of finance and administration to plan, design, purchase, equip, install and improve landscaping on Tramway road NE from United States interstate highway I-40 to Manitoba drive in Albuquerque in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 94. UNIVERSITY OF NEW MEXICO QUANTUM MATERIALS AND TECHNOLOGIES LABORATORY RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the university of New Mexico project in Subsection 11 of Section 43 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, furnish, equip, install and renovate the quantum materials and technologies laboratory at the center for high technology materials at the university of New Mexico in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 95. UNIVERSITY OF NEW MEXICO SCHOOL OF ENGINEERING SAFETY INFRASTRUCTURE IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the university of New Mexico project in Subsection 13 of Section 43 of Chapter 53 of Laws 2022 to plan, design, purchase, renovate, install and equip safety and security infrastructure in the school of engineering buildings at the university of New Mexico in Albuquerque in Bernalillo county is extended through fiscal year 2028.

     SECTION 96. ALICE KING COMMUNITY SCHOOL FACILITY RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 37 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip classrooms to improve the acoustics at Alice King community school in the Albuquerque public school district in Bernalillo county is extended through fiscal year 2028.

     SECTION 97. EAST MOUNTAIN HIGH SCHOOL EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the public education department project in Subsection 54 of Section 16 of Chapter 66 of Laws 2024 to purchase and install meals equipment and other equipment at East Mountain high school in the Albuquerque public school district in Bernalillo county is extended through fiscal year 2028.

     SECTION 98. RIO GRANDE HIGH SCHOOL BUILDING AND GROUNDS RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 120 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct and renovate the grounds, parking lots and bus lane areas, including fencing, resurfacing, striping, shade structures, drainage improvements, traffic signs, landscaping and the purchase and installation of related equipment, at Rio Grande high school in the Albuquerque public school district in Bernalillo county is extended through fiscal year 2028.

     SECTION 99. RIO GRANDE HIGH SCHOOL GYMNASIUM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 25 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, purchase and install gymnasium equipment, including furniture, carpeting, fitness equipment, sound and lighting and signage, at Rio Grande high school in the Albuquerque public school district in Bernalillo county is extended through fiscal year 2028.

     SECTION 100. SUNSET VIEW ELEMENTARY SCHOOL OUTDOOR CLASSROOM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 128 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, equip and furnish infrastructure, shade structures, benches and landscaping related to an outdoor classroom, including equipment and infrastructure needed for wi-fi connectivity for outdoor learning spaces, at Sunset View elementary school in the Albuquerque public school district in Bernalillo county is extended through fiscal year 2028.

     SECTION 101. CHILILI LAND GRANT-MERCED FIRE DEPARTMENT BUILDING CONSTRUCTION--CHANGE TO FIRE DEPARTMENT AND MULTIPURPOSE FACILITY IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 30 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip a fire department building for the Chilili land grant-merced in Bernalillo county shall not be expended for the original purpose but is changed to plan, design, construct, furnish, equip and improve a fire department and multipurpose facility for the Chilili land grant-merced in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 102. PUEBLO OF ISLETA SOLID WASTE TRANSFER STATION IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 1 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct upgrades to the solid waste transfer facility, including electrical lines and extension of utility lines, for the Pueblo of Isleta in Bernalillo county is extended through fiscal year 2028.

     SECTION 103. PINE VIEW ROAD IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 45 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct road improvements, including Pine View road, in Tijeras in Bernalillo county is extended through fiscal year 2028.

     SECTION 104. TIJERAS HYDRO EXCAVATION TRUCK AND SNOWPLOW PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 218 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip vehicles, including hydro excavation trucks, snowplows and spreader attachments, for Tijeras in Bernalillo county is extended through fiscal year 2028.

     SECTION 105. TIJERAS VETERANS' MEMORIAL RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 151 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and repair a veterans' memorial in Tijeras in Bernalillo county is extended through fiscal year 2028.

     SECTION 106. TIJERAS WELL CONSTRUCTION--CHANGE TO TIJERAS WATER AND WASTEWATER SYSTEMS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the department of environment originally authorized in Subsection 5 of Section 26 of Chapter 81 of Laws 2020 and reauthorized in Laws 2024, Chapter 65, Section 51 to plan, design and construct a third well and related infrastructure in Tijeras in Bernalillo county that may include planning, designing and constructing a storage tank shall not be expended for the original or reauthorized purpose but is changed to plan, design, construct and improve water and wastewater systems and related infrastructure in Tijeras in Bernalillo county. The time of expenditure is extended through fiscal year 2028.

     SECTION 107. TIJERAS WASTEWATER SYSTEM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 10 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct a wastewater system for Tijeras in Bernalillo county is extended through fiscal year 2028.

     SECTION 108. TO'HAJIILEE CHAPTER BATHROOM CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 2 of Section 47 of Chapter 53 of Laws 2024 to plan, design and construct bathroom additions and renovations in the To'hajiilee chapter of the Navajo Nation in Bernalillo county is extended through fiscal year 2028.

     SECTION 109. TO'HAJIILEE CHAPTER BATHROOM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 4 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct bathroom additions and renovations in the To'hajiilee chapter of the Navajo Nation in Bernalillo county is extended through fiscal year 2028.

     SECTION 110. TO'HAJIILEE CHAPTER POWER LINE EXTENSION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 4 of Section 70 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 123 to plan, design, construct and extend a power line at Platero's community in the To'hajiilee chapter of the Navajo Nation in Bernalillo county is extended through fiscal year 2028.

     SECTION 111. RESERVE FIRE DEPARTMENT EXPANSION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 156 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, expand, improve, equip and furnish fire department buildings and facilities in Reserve in Catron county is extended through fiscal year 2028.

     SECTION 112. CHAVES COUNTY ACCESSIBLE VANS PURCHASE--CHANGE TO COUNTY DEPARTMENT VEHICLES PURCHASE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 382 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip fully accessible vans for the southeast New Mexico veterans transportation network in Chaves, Lea and Eddy counties shall not be expended for the original purpose but is changed to purchase and equip vehicles for county departments in Chaves county. The time of expenditure is extended through fiscal year 2028.

     SECTION 113. HAGERMAN MUNICIPAL SCHOOL DISTRICT ADMINISTRATIVE BUILDING ROOF REPLACEMENT--CHANGE TO FOOTBALL FIELD IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the public education department in Subsection 157 of Section 16 of Chapter 66 of Laws 2024 for which the purpose was expanded in Laws 2025, Chapter 158, Section 93 shall not be expended for the original or reauthorized purpose but is changed to plan, design, construct and improve the football field, including security fencing, in the Hagerman municipal school district in Chaves county. The time of expenditure is extended through fiscal year 2028.

     SECTION 114. DEXTER MAINTENANCE TRUCKS PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 227 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip maintenance trucks in Dexter in Chaves county is extended through fiscal year 2028.

     SECTION 115. ROSWELL INTERNATIONAL AIR CENTER IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 161 of Section 30 of Chapter 53 of Laws 2022 to plan, design and construct hangars and infrastructure improvements at the Roswell international air center in Chaves county is extended through fiscal year 2028.

     SECTION 116. ROSWELL MUSEUM PHASE 1 RENOVATION--EXPAND PURPOSE--EXTEND TIME--SEVERANCE TAX BONDS.--The local government division project in Subsection 168 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip phase 1 of the internal modification and upgrades at the Roswell museum and art center in Roswell in Chaves county may include flood remediation and recovery. The time of expenditure is extended through fiscal year 2028.

     SECTION 117. ROSWELL POLICE DEPARTMENT WASTEWATER SYSTEM IMPROVEMENT--CHANGE TO POLICE DEPARTMENT FACILITY IMPROVEMENT--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 245 of Section 33 of Chapter 159 of Laws 2025 to plan, design, construct and equip wastewater system improvements for the police department in Roswell in Chaves county shall not be expended for the original purpose but is changed to plan, design, construct, improve and equip police department facilities in Roswell in Chaves county.

     SECTION 118. ROSWELL CHAPARRAL SKEET FACILITY IMPROVEMENT--CHANGE TO ROSWELL SOUTHEAST REGION SHOOTING RANGE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the public education department originally authorized in Subsection 156 of Section 16 of Chapter 66 of Laws 2024 and reauthorized in Laws 2025, Chapter 158, Section 94 to the local government division to purchase equipment and to plan, design, construct and upgrade facilities, technology and equipment at the Roswell Chaparral skeet club shooting range in Roswell in Chaves county shall not be expended for the original or reauthorized purpose but is changed to purchase equipment and to plan, design, construct and renovate facilities for the Roswell southeast region shooting range in Roswell in Chaves county. The time of expenditure is extended through fiscal year 2028.

     SECTION 119. RAMAH CHAPTER EMERGENCY MEDICAL SERVICES SUBSTATION CONSTRUCTION--CHANGE TO RAMAH NAVAJO SCHOOL BOARD CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 110 of Section 70 of Chapter 81 of Laws 2020 and reauthorized in Laws 2024, Chapter 65, Section 56 to plan, design, construct, furnish and equip an emergency medical services substation for the Ramah chapter of the Navajo Nation in Cibola county shall not be expended for the original or reauthorized purpose but is changed to plan, design and construct an emergency medical services substation, including a helipad, for the Ramah Navajo school board in Cibola county. The time of expenditure is extended through fiscal year 2028.

     SECTION 120. SAN MATEO ACEQUIA ASSOCIATION DITCH IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 3 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct, repair, furnish and equip ditch improvements, including infrastructure, pipes and headgates, for the San Mateo acequia association in Cibola county is extended through fiscal year 2028.

     SECTION 121. PUEBLO OF LAGUNA K'AWAIKA LIBRARY RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 8 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, furnish and equip the K'awaika library in the Pueblo of Laguna in Cibola county is extended through fiscal year 2028.

     SECTION 122. RAMAH CHAPTER TRUCK PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 13 of Section 25 of Chapter 66 of Laws 2024 to purchase and equip a truck for the Ramah chapter of the Navajo Nation in Cibola county is extended through fiscal year 2028.

     SECTION 123. RAMAH CHAPTER VEHICLE PURCHASE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 14 of Section 25 of Chapter 66 of Laws 2024 to purchase and equip vehicles for the Ramah chapter of the Navajo Nation in Cibola county is extended through fiscal year 2028.

     SECTION 124. SUGARITE CANYON STATE PARK VISITOR CENTER CONSTRUCTION--CHANGE TO ACQUIRE BUCK RIDGE RANCH--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 263 of Section 33 of Chapter 159 of Laws 2025 to plan, design and construct a visitor center at Sugarite Canyon state park for Raton in Colfax county shall not be expended for the original purpose but is changed to acquire Buck Ridge ranch near Raton in Colfax county.

     SECTION 125. CLOVIS FOOD BANK BUILDING RENOVATION--CHANGE TO FOOD BANK FACILITY IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 266 of Section 33 of Chapter 159 of Laws 2025 to replace the roof and gutter at a food bank in Clovis in Curry county shall not be expended for the original purpose but is changed to plan, design, construct, improve and equip a food bank facility, including paving and fencing, in Clovis in Curry county. The time of expenditure is extended through fiscal year 2028.

     SECTION 126. CURRY COUNTY RECREATION COMPLEX CONSTRUCTION--CHANGE TO NED HOUK MEMORIAL PARK IMPROVEMENTS--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 192 of Section 28 of Chapter 199 of Laws 2023 to plan, design and construct a recreation and sports complex in Curry county shall not be expended for the original purpose but is changed to plan, design, construct and equip playgrounds, sidewalks, shelters, lighting and benches at Ned Houk memorial park in Clovis in Curry county. The time of expenditure is extended through fiscal year 2028.

     SECTION 127. CURRY COUNTY RECREATION COMPLEX CONSTRUCTION--CHANGE TO CLOVIS NED HOUK MEMORIAL PARK IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 260 of Section 28 of Chapter 66 of Laws 2024 to plan, design, construct and equip a recreation and sports complex in Curry county shall not be expended for the original purpose but is changed to plan, design, construct and equip playgrounds, sidewalks, shelters, lighting and benches at Ned Houk memorial park in Clovis in Curry county. The time of expenditure is extended through fiscal year 2028.

     SECTION 128. EASTERN PLAINS COUNCIL OF GOVERNMENTS BUILDING SECURITY IMPROVEMENT--CHANGE TO BUILDING IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 192 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, equip and install security improvements to the eastern plains council of governments office building in Clovis in Curry county shall not be expended for the original purpose but is changed to plan, design, construct and improve the eastern plains council of governments office building in Clovis in Curry county. The time of expenditure is extended through fiscal year 2028.

     SECTION 129. GRADY PARK RESTROOM AND LIGHTING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 193 of Section 30 of Chapter 53 of Laws 2022 to plan, design and construct restrooms and to purchase and install lighting at a park in Grady in Curry county is extended through fiscal year 2028.

     SECTION 130. ALTO DE LAS FLORES MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION ADMINISTRATION BUILDING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 20 of Section 22 of Chapter 53 of Laws 2022 to acquire land for and to plan, design, purchase, renovate, construct, furnish and equip a building, including building relocation, for the Alto de las Flores mutual domestic water consumers association in Dona Ana county is extended through fiscal year 2028.

     SECTION 131. DONA ANA COUNTY BRAHMAN DIVERSION CHANNEL CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the office of the state engineer project in Subsection 1 of Section 21 of Chapter 53 of Laws 2022 to plan, design, acquire, construct and equip a flood control structure to convey surface water runoff to the west to Isaack lake in Dona Ana county is extended through fiscal year 2028.

     SECTION 132. DONA ANA COUNTY DOMESTIC VIOLENCE SHELTER CONSTRUCTION--CHANGE TO DOMESTIC VIOLENCE SHELTER LAND ACQUISITION AND CONSTRUCTION--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 294 of Section 33 of Chapter 159 of Laws 2025 to plan, design and construct a domestic violence shelter in Las Cruces in Dona Ana county shall not be expended for the original purpose but is changed to acquire land for and to plan, design, construct, renovate, furnish and equip a domestic violence shelter in Las Cruces in Dona Ana county.

     SECTION 133. DONA ANA COUNTY FLOOD CONTROL IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 52 of Section 36 of Chapter 53 of Laws 2022 to acquire land, easements and rights of way for and to plan, design, construct and equip drainage improvements throughout the Dona Ana area in Dona Ana county is extended through fiscal year 2028.

     SECTION 134. DONA ANA COUNTY MAGISTRATE COURT PLAN--EXPAND PURPOSE--EXTEND TIME--SEVERANCE TAX BONDS.--The administrative office of the courts project in Subsection 2 of Section 4 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 69 to plan, design and construct a magistrate court building in Anthony in Dona Ana county may include the acquisition of property. The time of expenditure is extended through fiscal year 2028.

     SECTION 135. DONA ANA COUNTY DELORES C. WRIGHT PARK SPLASH PADS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 217 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and equip splash pads, including landscaping, benches, fencing, lighting, sidewalks, parking lot and a gray-water septic tank with pump for irrigation, at Delores C. Wright memorial park in Chaparral in Dona Ana county is extended through fiscal year 2028.

     SECTION 136. DONA ANA COUNTY DE LA O VISITOR'S CENTER IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 201 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and install improvements to the De La O visitor's center in Dona Ana county is extended through fiscal year 2028.

     SECTION 137. DONA ANA COUNTY SOLAR LIGHT CONSTRUCTION--EXPAND PURPOSE--EXTEND TIME--GENERAL FUND.--The department of transportation project in Subsection 45 of Section 39 of Chapter 159 of Laws 2025 to plan, design, construct, purchase and equip solar lighting and street signage in Dona Ana county may include traffic calming devices. The time of expenditure is extended through fiscal year 2028.

     SECTION 138. LAS CRUCES SOUTH CENTRAL SOLID WASTE AUTHORITY RECYCLING FACILITY UPGRADE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 26 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, upgrade and equip the south central solid waste authority recycling center, including a materials recovery sorting line, for Las Cruces in Dona Ana county is extended through fiscal year 2028.

     SECTION 139. LAS CRUCES SKATE PARK CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 231 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, furnish, equip and install improvements to skate parks in Las Cruces in Dona Ana county is extended through fiscal year 2028.

     SECTION 140. LAS CRUCES SKATE PARK RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 219 of Section 35 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 82 to plan, design, construct, renovate and equip the skate park in Las Cruces in Dona Ana county is extended through fiscal year 2028.

     SECTION 141. LAS CRUCES TRANSFER STATION CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 27 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct and equip a south central solid waste authority transfer and recycling facility for Las Cruces in Dona Ana county is extended through fiscal year 2028.

     SECTION 142. LOWER RIO GRANDE PUBLIC WATER WORKS AUTHORITY OFFICE BUILDING REPLACEMENT--EXPAND PURPOSE--GENERAL FUND.--The local government division project in Subsection 302 of Section 28 of Chapter 66 of Laws 2024 to plan, design, demolish, replace and construct an office building for the lower Rio Grande public water works authority in Rincon in Dona Ana county may include acquisition of land, real property, easements and rights of way.

     SECTION 143. BORDER AUTHORITY PARKING IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the border authority project in Subsection 1 of Section 7 of Chapter 53 of Laws 2022 to plan, design and construct parking lot upgrades and improvements to border authority facilities in Santa Teresa in Dona Ana county is extended through fiscal year 2028.

     SECTION 144. JEFFERSON MONTESSORI ACADEMY IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 157 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip heating, ventilation and air conditioning systems for classrooms at Jefferson Montessori academy in the Carlsbad municipal school district in Carlsbad in Eddy county is extended through fiscal year 2028.

     SECTION 145. JEFFERSON MONTESSORI ACADEMY SECURITY IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 159 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip Jefferson Montessori academy, including related security technology upgrades, exterior doors, keycard entry and automatic locking, in the Carlsbad municipal school district in Carlsbad in Eddy county is extended through fiscal year 2028.

     SECTION 146. LOVING WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 37 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements in Loving in Eddy county is extended through fiscal year 2028.

     SECTION 147. CASAS ADOBES MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION BACKHOE PURCHASE AND WATER SYSTEM IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The time of expenditure for the department of environment project in Subsection 49 of Section 19 of Chapter 199 of Laws 2023 to purchase and equip a backhoe for the Casas Adobes mutual domestic water consumers association in Grant county and reauthorized in Laws 2024, Chapter 65, Section 91 to include planning, designing and constructing water system improvements and the purchase and installation of a supervisory control and data acquisition system for that association in Grant county is extended through fiscal year 2028.

     SECTION 148. GRANT COUNTY BATAAN MEMORIAL PARK IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 239 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, equip and install improvements to Bataan memorial park in Grant county is extended through fiscal year 2028.

     SECTION 149. GRANT COUNTY CRISIS INTERVENTION FACILITY CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 240 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, equip and furnish a crisis intervention facility in Grant county is extended through fiscal year 2028.

     SECTION 150. ALDO LEOPOLD CHARTER SCHOOL BUILDINGS AND GROUNDS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 163 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip improvements, including outdoor classrooms, to the buildings and grounds at Aldo Leopold charter school in Silver City in Grant county is extended through fiscal year 2028.

     SECTION 151. WESTERN NEW MEXICO UNIVERSITY EARLY CHILDHOOD DEVELOPMENT CENTER CONSTRUCTION--EXPAND PURPOSE--GENERAL FUND.--The western New Mexico university project in Subsection 2 of Section 41 of Chapter 199 of Laws 2023 to plan, design, construct and equip an early childhood development center building at western New Mexico university in Silver City in Grant county may include hazard abatement and purchase of the center.

     SECTION 152. ANTON CHICO LAND GRANT-MERCED ECONOMIC DEVELOPMENT CENTER RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 254 of Section 30 of Chapter 53 of Laws 2022 to plan, design, demolish, construct, renovate, repair, equip and furnish the Anton Chico economic development center, including replacing and repairing plumbing, heating, ventilation and air conditioning systems and the purchase and installation of locks and security systems, for the Anton Chico land grant-merced in Anton Chico in Guadalupe county is extended through fiscal year 2028.

     SECTION 153. GUADALUPE COUNTY MAGISTRATE COURT FURNISH AND EQUIP--EXPAND PURPOSE--EXTEND TIME--SEVERANCE TAX BONDS.--The administrative office of the courts project in Subsection 1 of Section 4 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, furnish and equip a magistrate court in Santa Rosa in Guadalupe county may include the acquisition of property. The time of expenditure is extended through fiscal year 2028.

     SECTION 154. MOSQUERO WATER SYSTEM LAND ACQUISITION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 44 of Section 22 of Chapter 53 of Laws 2022 to acquire property, including wells, for a water system for Mosquero in Harding county is extended through fiscal year 2028.

     SECTION 155. HARDING COUNTY FAIRGROUNDS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 258 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip the Harding county fairgrounds in Roy in Harding county is extended through fiscal year 2028.

     SECTION 156. EUNICE RODEO ARENA CONSTRUCTION--CHANGE TO RODEO ARENA AND ATHLETIC FIELDS CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 291 of Section 28 of Chapter 199 of Laws 2023 to plan, design, construct, furnish and equip a rodeo arena at the Stephens lake property in Eunice in Lea county shall not be expended for the original purpose but is changed to plan, design, construct, renovate, demolish, furnish and equip a rodeo arena and multipurpose athletic fields, including sidewalks, parking and landscaping, in Eunice in Lea county. The time of expenditure is extended through fiscal year 2028.

     SECTION 157. EUNICE RODEO ARENA CONSTRUCTION--CHANGE TO RODEO ARENA AND ATHLETIC FIELDS CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 342 of Section 28 of Chapter 66 of Laws 2024 to plan, design, construct, furnish and equip a rodeo arena in Eunice in Lea county shall not be expended for the original purpose but is changed to plan, design, construct, renovate, demolish, furnish and equip a rodeo arena and multipurpose athletic fields, including sidewalks, parking and landscaping, in Eunice in Lea county. The time of expenditure is extended through fiscal year 2028.

     SECTION 158. EUNICE RODEO ARENA CONSTRUCTION--CHANGE TO RODEO ARENA AND ATHLETIC FIELDS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 248 of Section 35 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 95 to plan, design, construct and furnish a covered rodeo arena, including a recreational vehicle park, landscaping, lighting, sidewalks, parking and fencing, in Eunice in Lea county shall not be expended for the original purpose but is changed to plan, design, construct, renovate, demolish, furnish and equip a rodeo arena and multipurpose athletic fields, including sidewalks, parking and landscaping, in Eunice in Lea county. The time of expenditure is extended through fiscal year 2028.

     SECTION 159. EUNICE RODEO ARENA CONSTRUCTION--CHANGE TO RODEO ARENA AND ATHLETIC FIELDS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 220 of Section 29 of Chapter 138 of Laws 2021 and reauthorized in Laws 2022, Chapter 52, Section 62 and again in Laws 2024, Chapter 65, Section 94 to plan, design, construct and furnish a covered rodeo arena, including a recreational vehicle park, landscaping, lighting, sidewalks, parking and fencing, in Eunice in Lea county shall not be expended for the original or reauthorized purpose but is changed to plan, design, construct, renovate, furnish and equip athletic fields and a rodeo arena, including lighting, fencing, sidewalks, parking and landscaping, in Eunice in Lea county. The time of expenditure is extended through fiscal year 2028.

     SECTION 160. EUNICE RODEO ARENA CONSTRUCTION--CHANGE TO STEPHENS LAKE RECREATION IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 265 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip a rodeo arena in Eunice in Lea county shall not be expended for the original purpose but is changed to plan, design, construct, demolish, improve, equip and furnish recreation areas and facilities at Stephens lake, including trails, restrooms and playgrounds, in Eunice in Lea county. The time of expenditure is extended through fiscal year 2028.

     SECTION 161. HOBBS HAZARDOUS MATERIALS RESCUE VEHICLE PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 343 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip heavy rescue hazardous material vehicles in Hobbs in Lea county is extended through fiscal year 2028.

     SECTION 162. JOE HARVEY BOULEVARD AND NORTH GRIMES STREET SEWER MAIN CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 60 of Section 36 of Chapter 53 of Laws 2022 to plan, design, replace and construct a wastewater system, including the sewer main and road repair and restoration, on Joe Harvey boulevard, from Central drive to north Grimes street, and on north Grimes street, from Joe Harvey boulevard to west Millen drive, in Hobbs in Lea county is extended through fiscal year 2028.

     SECTION 163. LEA COUNTY HISTORIC COURTHOUSE RENOVATION--CHANGE TO LEA COUNTY BUILDINGS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 268 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, equip and furnish improvements to the historic courthouse in Lovington in Lea county shall not be expended for the original purpose but is changed to plan, design, construct, renovate, equip and furnish improvements to Lea county buildings in Lovington in Lea county. The time of expenditure is extended through fiscal year 2028.

     SECTION 164. LEA COUNTY COURTHOUSE RENOVATION--CHANGE TO LEA COUNTY BUILDINGS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 251 of Section 35 of Chapter 81 of Laws 2020 and reauthorized in Laws 2024, Chapter 65, Section 99 to plan, design, construct, purchase, equip and furnish renovations to the historic county courthouse in Lovington in Lea county shall not be expended for the original or reauthorized purpose but is changed to plan, design, construct, renovate, equip and furnish improvements to Lea county buildings in Lovington in Lea county. The time of expenditure is extended through fiscal year 2028.

     SECTION 165. RUIDOSO DOWNS HUBBARD MUSEUM REPAIRS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 277 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, repair and renovate the Hubbard museum of the American west in Ruidoso Downs in Lincoln county is extended through fiscal year 2028.

     SECTION 166. SAN PATRICIO COMMUNITY DITCH IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 6 of Section 29 of Chapter 53 of Laws 2022 to plan, design, repair and construct improvements, including a concrete foundation, a dam, diversion channels and gates, to the San Patricio community ditch in San Patricio in Lincoln county is extended through fiscal year 2028.

     SECTION 167. CARRIZOZO WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 38 of Section 26 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 104 to plan, design and construct water system improvements in Carrizozo in Lincoln county is extended through fiscal year 2028.

     SECTION 168. CARRIZOZO WATER SYSTEM UPGRADE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 46 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements in Carrizozo in Lincoln county is extended through fiscal year 2028.

     SECTION 169. HONDO VALLEY PUBLIC SCHOOL DISTRICT ACCESS ROAD AND WATER SYSTEM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 169 of Section 18 of Chapter 53 of Laws 2022 to plan, design and construct access roads and water system improvements, including site preparation, the purchase and installation of a water tank, valves, gauges, connection, plumbing, security fencing and tie-ins, for schools in the Hondo Valley public school district in Lincoln county is extended through fiscal year 2028.

     SECTION 170. EASTERN NEW MEXICO UNIVERSITY-RUIDOSO BUILDING PURCHASE--CHANGE TO RESTROOMS REPAIR--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the board of regents of eastern New Mexico university in Subsection 7 of Section 38 of Chapter 53 of Laws 2022 to purchase, plan, design, construct, renovate, equip and furnish a building for the Ruidoso branch campus of eastern New Mexico university in Lincoln county shall not be expended for the original purpose but is changed to plan, design, construct, repair and equip restrooms in the 100 wing of the Ruidoso branch campus of eastern New Mexico university in Lincoln county. The time of expenditure is extended through fiscal year 2028.

     SECTION 171. FORT SILL APACHE TRIBE CULTURAL FACILITY DESIGN--EXPAND PURPOSE--EXTEND TIME--GENERAL FUND.--The Indian affairs department project in Subsection 15 of Section 25 of Chapter 66 of Laws 2024 to plan and design an indoor and outdoor cultural activity facility for the Fort Sill Apache Tribe in Luna county may include construction and the purchase of equipment and furnishings. The time of expenditure is extended through fiscal year 2028.

     SECTION 172. WESTERN NEW MEXICO UNIVERSITY CARBON NEUTRAL CAMPUS DEVELOPMENT--EXPAND PURPOSE--GENERAL FUND.--The western New Mexico university project in Subsection 1 of Section 41 of Chapter 199 of Laws 2023 to plan, design, demolish, construct and improve renewable energy and road systems for a carbon-neutral campus, including electric vehicle charging stations, landscaping and associated infrastructure, at western New Mexico university in Silver City in Grant county may include the branch campus in Deming in Luna county.

     SECTION 173. FORT DEFIANCE CHAPTER MULTIPURPOSE BUILDING PLAN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 15 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a multipurpose building for the Fort Defiance chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 174. FRANCISCO POND ROAD BRIDGE IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 16 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct and improve a bridge on Francisco Pond road in the Rock Springs chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 175. MANUELITO CHAPTER POWER LINE AND HOUSE WIRING CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 29 of Section 70 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 118 to conduct archaeological and environmental studies and to plan, design and construct power lines and house wiring in the Manuelito chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 176. MCKINLEY COUNTY HOSPITAL BUILDINGS AND INFRASTRUCTURE IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project originally authorized in Subsection 288 of Section 30 of Chapter 53 of Laws 2022 and reauthorized in Laws 2023, Chapter 203, Section 130 to plan, design, construct and equip building improvements and infrastructure at Rehoboth McKinley Christian hospital, emergency room entrance, clinics and centers, including the birthing unit, in McKinley county is extended through fiscal year 2028.

     SECTION 177. NAVAJO CODE TALKERS MUSEUM CONSTRUCTION--CLARIFY LOCATION--CHANGE AGENCY--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 18 of Section 25 of Chapter 199 of Laws 2023 and reauthorized in Laws 2025, Chapter 158, Section 213 to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation shall not be expended for the original or reauthorized purpose but is appropriated to the local government division of the department of finance and administration to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation in McKinley county.

     SECTION 178. NAVAJO CODE TALKERS MUSEUM CONSTRUCTION--CLARIFY LOCATION--CHANGE AGENCY--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 16 of Section 31 of Chapter 277 of Laws 2019 and reauthorized in Laws 2023, Chapter 203, Section 132 and again in Laws 2025, Chapter 158, Section 214 to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation shall not be expended for the original or reauthorized purpose but is appropriated to the local government division of the department of finance and administration to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation in McKinley county.

     SECTION 179. NAVAJO CODE TALKERS MUSEUM CONSTRUCTION--CLARIFY LOCATION--CHANGE AGENCY--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 49 of Section 31 of Chapter 159 of Laws 2025 to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation shall not be expended for the original purpose but is appropriated to the local government division of the department of finance and administration to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation in McKinley county.

     SECTION 180. MCKINLEY COUNTY NORTHSIDE TRAIL ACQUISITION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 290 of Section 30 of Chapter 53 of Laws 2022 to acquire land for and to plan, design and construct the northside trail system and outdoor mecca project in McKinley county is extended through fiscal year 2028.

     SECTION 181. NAVAJO ROUTE 30 AND UNITED STATES HIGHWAY 491 LIGHTING CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project originally appropriated in Subsection 13 of Section 70 of Chapter 81 of Laws 2020 and reauthorized to the department of transportation in Laws 2024, Chapter 65, Section 109 to plan, design, construct and equip lighting at the junction of Navajo route 30 and United States highway 491 in the Mexican Springs chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 182. NAVAJO NATION CROWNPOINT COMMUNITY CEMETERY RENOVATION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 6 of Section 47 of Chapter 53 of Laws 2022 for geotechnical mapping and to plan, design, construct and renovate the cemetery in the Crownpoint chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 183. NORTHWEST NEW MEXICO REGIONAL SOLID WASTE AUTHORITY HEAVY MACHINERY REPLACEMENT--EXTEND TIME--GENERAL FUND.--The time of expenditure for the department of environment project in Subsection 49 of Section 20 of Chapter 66 of Laws 2024 to purchase, equip and replace commercial-grade heavy machinery for the northwest New Mexico solid waste authority in McKinley county is extended through fiscal year 2028.

     SECTION 184. OJO ENCINO CHAPTER WAREHOUSE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 18 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a heavy equipment and storage warehouse in the Ojo Encino chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 185. RAMAH NAVAJO SCHOOL BOARD TRADING POST RENOVATION--CHANGE AGENCY--GENERAL FUND.--The agency for the Indian affairs department project originally authorized in Subsection 18 of Section 25 of Chapter 66 of Laws 2024 to plan, design, construct, renovate, furnish and equip a trading post for the Ramah Navajo school board in McKinley county is changed to the local government division of the department of finance and administration.

     SECTION 186. TOHATCHI CHAPTER WASTEWATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 19 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct, improve, replace, install and equip septic tanks and leach fields for the Tohatchi chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 187. CHURCH ROCK CHAPTER SEWER LINE IMPROVEMENTS--CHANGE TO CONSTRUCT A CHAPTER HOUSE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 31 of Section 25 of Chapter 199 of Laws 2023 to plan, design and construct improvements to the eastside interceptor sewer line in the Church Rock chapter of the Navajo Nation in McKinley county shall not be expended for the original purpose but is changed to plan, design, construct, furnish and equip a chapter house building for the Church Rock chapter of the Navajo Nation in McKinley county. The time of expenditure is extended through fiscal year 2028.

     SECTION 188. CHURCH ROCK CHAPTER WAREHOUSE DESIGN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 29 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct, equip and furnish a new warehouse in the Church Rock chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 189. CROWNPOINT CHAPTER SCHOOL BUS PURCHASE--CHANGE TO CROWNPOINT CHAPTER HEAVY EQUIPMENT AND VEHICLE PURCHASE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 23 of Section 25 of Chapter 66 of Laws 2024 to purchase and equip accessible school buses for the head start units in the Crownpoint chapter of the Navajo Nation in McKinley county shall not be expended for the original purpose but is changed to purchase and equip heavy equipment and vehicles for the Crownpoint chapter of the Navajo Nation in McKinley county. The time of expenditure is extended through fiscal year 2028.

     SECTION 190. NAVAJO CODE TALKERS MUSEUM CONSTRUCTION--CLARIFY LOCATION--CHANGE AGENCY--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 1 of Section 25 of Chapter 66 of Laws 2024 and reauthorized in Laws 2025, Chapter 158, Section 212 to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation shall not be expended for the original or reauthorized purpose but is appropriated to the local government division of the department of finance and administration to acquire property and to plan, design, construct, furnish and equip a Navajo code talkers museum for the Navajo Nation in McKinley county.

     SECTION 191. LAKE VALLEY CHAPTER VEHICLE AND EQUIPMENT PURCHASE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project originally authorized in Subsection 70 of Section 26 of Chapter 53 of Laws 2022 to purchase and equip road equipment, including a grader and attachments, for the Lake Valley chapter of the Navajo Nation in San Juan county and reauthorized in Laws 2024, Chapter 65, Section 119 is extended through fiscal year 2028.

     SECTION 192. MANUELITO CHAPTER VETERANS BUILDING UPGRADE--CHANGE TO MANUELITO CHAPTER VETERANS BUILDING IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 17 of Section 26 of Chapter 53 of Laws 2022 to plan, design, renovate, furnish, improve and equip a modular building for veterans in the Manuelito chapter of the Navajo Nation in McKinley county shall not be expended for the original purpose but is changed to plan, design, construct, renovate, furnish, equip and improve a building for veterans in the Manuelito chapter of the Navajo Nation in McKinley county. The time of expenditure is extended through fiscal year 2028.

     SECTION 193. MARIANO LAKE CHAPTER HOUSE WIRING CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 5 of Section 47 of Chapter 53 of Laws 2022 to plan, design and construct chapter house wiring in the Mariano Lake chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 194. PINEDALE CHAPTER MOTOR GRADER PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 33 of Section 25 of Chapter 66 of Laws 2024 to purchase and equip a motor grader for the Pinedale chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 195. SMITH LAKE CHAPTER BATHROOM ADDITIONS AND CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 34 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct bathroom additions in the Smith Lake chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 196. THOREAU CHAPTER VETERANS' SERVICE CENTER CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 36 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip a veterans' service center for the Thoreau chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 197. THOREAU CHAPTER HOUSE WIRING CONSTRUCTION-- CHANGE TO WAREHOUSE IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 10 of Section 47 of Chapter 53 of Laws 2022 to plan, design and construct house wiring for the Thoreau chapter of the Navajo Nation in McKinley county shall not be expended for the original purpose but is changed to plan, design and construct warehouse improvements for the Thoreau chapter of the Navajo Nation in McKinley county. The time of expenditure is extended through fiscal year 2028.

     SECTION 198. TSAYATOH CHAPTER HOUSE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 38 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip a new chapter house for the Tsayatoh chapter in the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 199. TSAYATOH CHAPTER RESIDENTIAL BATHROOM ADDITIONS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 39 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct bathroom additions in the Tsayatoh chapter of the Navajo Nation in McKinley county is extended through fiscal year 2028.

     SECTION 200. CHURCH ROCK CHAPTER TRAIL IMPROVEMENT--CHANGE TO CHURCH ROCK CHAPTER HOUSE CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 21 of Section 25 of Chapter 66 of Laws 2024 to plan, design, construct and improve a pedestrian trail and crossing, including fencing, in the Church Rock chapter of the Navajo Nation in McKinley county shall not be expended for the original purpose but is changed to plan, design, construct, furnish and equip a chapter house building for the Church Rock chapter of the Navajo Nation in McKinley county. The time of expenditure is extended through fiscal year 2028.

     SECTION 201. AGUA PURA MUTUAL DOMESTIC WATER CONSUMERS AND MUTUAL SEWAGE WORKS ASSOCIATION BACKHOE PURCHASE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 55 of Section 22 of Chapter 53 of Laws 2022 to purchase and equip a backhoe for the Agua Pura mutual domestic water consumers and mutual sewage works association in Mora county is extended through fiscal year 2028.

     SECTION 202. MUSEUM HILL PROPERTY ACQUISITION--EXPAND PURPOSE--GENERAL FUND.--The cultural affairs department project in Subsection 15 of Section 21 of Chapter 159 of Laws 2025 to acquire land and property on Museum hill for the cultural affairs department in Santa Fe in Santa Fe county may include planning, design, construction, improvements, repair or renovations and the purchase of equipment, furniture or fixtures.

     SECTION 203. OJO ENCINO CHAPTER WASTEWATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 45 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a wastewater line extension to connect to the Navajo tribal utility authority wastewater system from the Ojo Encino chapter government complex in the Ojo Encino chapter of the Navajo Nation in Sandoval and McKinley counties is extended through fiscal year 2028.

     SECTION 204. TAOS COUNTY DIXON TO PENASCO LOOP 1 GAS PIPELINE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 91 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct loop 1 of a gas pipeline from Dixon to Penasco on New Mexico highway 75 to New Mexico highway 518 in Rio Arriba and Taos counties is extended through fiscal year 2028.

     SECTION 205. UNIVERSITY OF NEW MEXICO REPRODUCTIVE HEALTH CLINIC CONSTRUCTION--EXPAND PURPOSE--GENERAL FUND.--The university of New Mexico project in Subsection 26 of Section 46 of Chapter 159 of Laws 2025 to plan, design, construct, equip and furnish a reproductive health care clinic in northern New Mexico may include the acquisition of property.

     SECTION 206. CRYSTAL CHAPTER LAND USE MASTER PLAN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project originally authorized in Subsection 14 of Section 26 of Chapter 53 of Laws 2022 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 115 to develop a land use master plan for the Crystal chapter of the Navajo Nation in McKinley and San Juan counties is extended through fiscal year 2028.

     SECTION 207. OTERO COUNTY SHERIFF'S OFFICE VEHICLES PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 384 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip vehicles for the sheriff's office in Otero county is extended through fiscal year 2028.

     SECTION 208. ALAMOGORDO ALAMEDA PARK ZOO RESTROOMS CONSTRUCTION--CHANGE TO SEWER SYSTEM IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 386 of Section 28 of Chapter 66 of Laws 2024 to plan, design, construct and equip restrooms at Alameda park zoo in Alamogordo in Otero county shall not be expended for the original purpose but is changed to plan, design, construct and improve a sewer system, including manhole replacements and sewer lines, at the Alameda park zoo in Alamogordo in Otero county. The time of expenditure is extended through fiscal year 2028.

     SECTION 209. ALAMOGORDO DUDLEY SCHOOL COMMUNITY CENTER AND PARK EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 387 of Section 28 of Chapter 66 of Laws 2024 to purchase and install playground equipment at Dudley School community center and park in Alamogordo in Otero county is extended through fiscal year 2028.

     SECTION 210. ALAMOGORDO POLICE VEHICLE PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 390 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip vehicles for the police department in Alamogordo in Otero county is extended through fiscal year 2028.

     SECTION 211. ALAMOGORDO HIGH SCHOOL FIELD IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 173 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct and improve the soccer field, including demolishing the field playing surface, regrading and installing artificial turf, at the Riner Steinhoff soccer complex in the Alamogordo public school district in Alamogordo in Otero county is extended through fiscal year 2028.

     SECTION 212. TULAROSA WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 67 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements in Tularosa in Otero county is extended through fiscal year 2028.

     SECTION 213. MESALANDS COMMUNITY COLLEGE NURSING PROGRAM FACILITY RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the higher education department project in Subsection 9 of Section 37 of Chapter 53 of Laws 2022 to plan, design, construct and renovate a nursing program facility, including an urgent care unit, at Mesalands community college in Tucumcari in Quay county is extended through fiscal year 2028.

     SECTION 214. ACEQUIA DE LA PLAZA DE DIXON IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 23 of Section 34 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 146 to plan, design, construct and install improvements for restoration of the acequia de La Plaza de Dixon between New Mexico highways 75 and 68 in Rio Arriba county is extended through fiscal year 2028.

     SECTION 215. ACEQUIA DE LA PLAZA DE DIXON RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 24 of Section 34 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 147 to plan, design, construct and renovate improvements to the acequia de La Plaza de Dixon south of the Rio Embudo near New Mexico highway 75 in Rio Arriba county is extended through fiscal year 2028.

     SECTION 216. ACEQUIA DE LA PLAZA OF SERVILLETA PLAZA REPAIR--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 11 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip the acequia de la Plaza of Servilleta Plaza in Rio Arriba county is extended through fiscal year 2028.

     SECTION 217. ACEQUIA DE LOS SALAZARES IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 16 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct and equip improvements for the acequia de los Salazares in Rio Arriba county is extended through fiscal year 2028.

     SECTION 218. ACEQUIA DEL MEDIO IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 33 of Section 34 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 150 to plan, design and construct improvements, including a sluice box, a headgate, pipeline and structures, for the acequia del Medio in Rio Arriba county is extended through fiscal year 2028.

     SECTION 219. ACEQUIA DEL MOLINO IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 19 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct and improve the acequia del Molino in Rio Arriba county is extended through fiscal year 2028.

     SECTION 220. CEBOLLA MUTUAL DOMESTIC WATER CONSUMERS' AND SEWAGE WORKS ASSOCIATION WATER SYSTEM REPAIR--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 70 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements, including the installation of fire hydrants, for the Cebolla mutual domestic water consumers' and sewage works association in Rio Arriba county is extended through fiscal year 2028.

     SECTION 221. LA ASOCIACION DE AGUA DE LOS BRAZOS WATER SYSTEM IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 72 of Section 22 of Chapter 53 of Laws 2022 to plan, design, demolish, construct and improve a water system, including pump houses, water lines and water tanks, for la asociacion de agua de Los Brazos in Rio Arriba county is extended through fiscal year 2028.

     SECTION 222. LOS APODACAS MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 73 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, repair and improve a well house, water tank and water lines for Los Apodacas mutual domestic water consumers association in Rio Arriba county is extended through fiscal year 2028.

     SECTION 223. NORTHERN NEW MEXICO STATE SCHOOL INFRASTRUCTURE AND ROOFS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the northern New Mexico state school project in Subsection 1 of Section 42 of Chapter 53 of Laws 2022 to plan, design, construct and repair infrastructure improvements, including roof and structural improvements, at the El Rito and Espanola campuses of northern New Mexico state school in Rio Arriba county is extended through fiscal year 2028.

     SECTION 224. RIO ARRIBA COUNTY PUBLIC SAFETY VEHICLE PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 409 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip public safety vehicles for Rio Arriba county and the Tierra Amarilla detention center in Rio Arriba county is extended through fiscal year 2028.

     SECTION 225. RIO EMBUDO MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION WATER SYSTEM UPGRADE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 74 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, repair and upgrade a drinking water system, including fences around a water tank and repairs to a well house, for the Rio Embudo mutual domestic water consumers association in Rio Arriba county is extended through fiscal year 2028.

     SECTION 226. TIERRA AMARILLA LAND GRANT HEAVY EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 412 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip heavy equipment, including a skid steer, dump trailer and attachments, for the land grant-merced de los Pueblos de Tierra Amarilla in Rio Arriba county is extended through fiscal year 2028.

     SECTION 227. VALLECITOS EAST DITCH ASSOCIATION INFRASTRUCTURE IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 39 of Section 34 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 156 to plan, design, repair and construct acequia improvements, including a diversion dam, for the Vallecitos east ditch association in Rio Arriba county is extended through fiscal year 2028.

     SECTION 228. VALLECITOS WEST DITCH ASSOCIATION IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 40 of Section 34 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 156 to plan, design, construct, repair and make improvements, including a diversion dam and a headwall, for the Vallecitos west ditch association in Rio Arriba county is extended through fiscal year 2028.

     SECTION 229. ACEQUIA DE LOS DURANES IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The time of expenditure for the interstate stream commission project in Subsection 14 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct and improve the acequia de los Duranes in Rio Arriba county is extended through fiscal year 2028.

     SECTION 230. ACEQUIA DEL RINCON CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 20 of Section 29 of Chapter 53 of Laws 2022 for improvements to the acequia and to plan, design and construct a regional drinking water and wastewater system in the rural communities of Rinconada, Embudo, Dixon, Canoncito and Apodaca for the acequia del Rincon in Rio Arriba county is extended through fiscal year 2028.

     SECTION 231. ACEQUIA DE LAS CANOVAS REPAIR--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 13 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct, improve and repair the acequia de las Canovas in Rio Arriba county is extended through fiscal year 2028.

     SECTION 232. CANJILON MUTUAL DOMESTIC WATER CONSUMERS AND MUTUAL SEWAGE WORKS ASSOCIATION WATER SYSTEM RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 76 of Section 22 of Chapter 53 of Laws 2022 to plan, design, equip, replace, renovate and construct water system improvements, including storage tanks, cabling and level markers, for the Canjilon mutual domestic water consumers and mutual sewage works association in Canjilon in Rio Arriba county is extended through fiscal year 2028.

     SECTION 233. CHAMA WASTEWATER TREATMENT SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 77 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct wastewater system improvements, including a chemical treatment system, for Chama in Rio Arriba county is extended through fiscal year 2028.

     SECTION 234. RIO ARRIBA COUNTY RECREATION AND ATHLETIC CENTER CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 324 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and equip a community recreation and athletic facility in Espanola in Rio Arriba county is extended through fiscal year 2028.

     SECTION 235. ABIQUIU ELEMENTARY SCHOOL WELL HOUSE REPLACEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 183 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, equip and repair the well house, including the purchase and installation of a sedimentation tank, for Abiquiu elementary school in the Espanola public school district in Rio Arriba county is extended through fiscal year 2028.

     SECTION 236. ESPANOLA PUBLIC SCHOOL DISTRICT SECURITY EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the public education department project in Subsection 192 of Section 16 of Chapter 66 of Laws 2024 to purchase, equip and install security systems using artificial intelligence and sensor technology in the Espanola public school district in Rio Arriba county is extended through fiscal year 2028.

     SECTION 237. ESPANOLA PUBLIC SCHOOL DISTRICT UTILITY TRUCKS PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the public education department project in Subsection 193 of Section 16 of Chapter 66 of Laws 2024 to purchase and equip maintenance and utility trucks for the Espanola public school district in Rio Arriba county is extended through fiscal year 2028.

     SECTION 238. PUEBLO OF SANTA CLARA WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 56 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements for the Pueblo of Santa Clara in Rio Arriba county is extended through fiscal year 2028.

     SECTION 239. ROOSEVELT COUNTY ROAD DEPARTMENT SPREADER PURCHASE--CHANGE TO ROAD MAINTENANCE EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 423 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip a chip spreader for the road department in Roosevelt county shall not be expended for the original purpose but is changed to purchase equipment for the road maintenance department in Roosevelt county. The time of expenditure is extended through fiscal year 2028.

     SECTION 240. BLOOMFIELD IRRIGATION DISTRICT SPILLWAY GATE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 44 of Section 34 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 166 to plan, design and construct a spillgate and other improvements for the Citizens ditch and La Pumpa acequia for the Bloomfield irrigation district in San Juan county is extended through fiscal year 2028.

     SECTION 241. BECLABITO CHAPTER HELIPAD ACCESS ROAD IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 79 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct a helipad access road for the Beclabito chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 242. HILLSIDE IRRIGATION DITCH JONES CANYON SIPHON REPLACEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 24 of Section 29 of Chapter 53 of Laws 2022 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 167 to replace the Jones canyon siphon system on the Hillside irrigation ditch in San Juan county is extended through fiscal year 2028.

     SECTION 243. NEWCOMB CHAPTER SOLAR STREET LIGHT CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 77 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and install overhead solar street lighting at the intersection of New Mexico highway 491 and bureau of Indian affairs route 5001 in the Newcomb chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 244. TEEC NOS POS BATHROOM ADDITIONS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 62 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct bathroom additions in the Teec Nos Pos chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 245. TURLEY MANZANARES DITCH RIVER DIVERSION CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 25 of Section 29 of Chapter 53 of Laws 2022 to plan, design and construct a permanent water supply diversion for the Turley Manzanares ditch on the San Juan river in San Juan county is extended through fiscal year 2028.

     SECTION 246. AZTEC WATER LINE RELOCATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project originally authorized in Subsection 81 of Section 26 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 180 to acquire utility easements and to plan, design and construct water lines along New Mexico highway 173 in Aztec in San Juan county is extended through fiscal year 2028.

     SECTION 247. BECLABITO CHAPTER HELIPAD CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 63 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a helipad in the Beclabito chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 248. BLOOMFIELD WATER SYSTEM IMPROVEMENT AND WEST TANK REPLACEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 81 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, replace, equip and install water system improvements, including replacement of the west tank, in Bloomfield in San Juan county is extended through fiscal year 2028.

     SECTION 249. WHITE ROCK CHAPTER CISTERN SYSTEMS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 44 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct cistern systems in the White Rock chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 250. SAN JUAN REGIONAL MEDICAL CENTER STEAM PLANT EQUIPMENT INSTALL--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 346 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, equip and install steam plant improvements, including a deaerator tank and pumps, a boiler, condensate storage tanks, condensate lift stations, feed pumps and tube bundles, for the San Juan regional medical center in Farmington in San Juan county is extended through fiscal year 2028.

     SECTION 251. GADII'AHI/TO'KOI CHAPTER PRESSURIZED IRRIGATION SYSTEM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 57 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct and equip a pressurized underground irrigation system for the Gadii'ahi/To'koi chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 252. NAGEEZI CHAPTER DOMESTIC WATER LINE DESIGN--CHANGE TO CEMETERY IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 71 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a domestic water line in the Nageezi chapter of the Navajo Nation in San Juan county shall not be expended for the original purpose but is changed to plan, design and construct community cemetery improvements in the Nageezi chapter of the Navajo Nation in San Juan county. The time of expenditure is extended through fiscal year 2028.

     SECTION 253. NASCHITTI CHAPTER POWER LINE CONSTRUCTION--CHANGE TO MULTIPURPOSE BUILDING DESIGN--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 67 of Section 70 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 185 to plan, design and construct power line extensions in the Naschitti chapter of the Navajo Nation in San Juan county shall not be expended for the original purpose but is changed to plan, design, construct, equip and furnish a multipurpose building in the Naschitti chapter of the Navajo Nation in San Juan county. The time of expenditure is extended through fiscal year 2028.

     SECTION 254. DINE COLLEGE SOUTH CAMPUS PARKING LOT RENOVATIONS--CHANGE AGENCY--GENERAL FUND.--The Indian affairs department project originally appropriated in Subsection 73 of Section 31 of Chapter 159 of Laws 2025 to plan, design, construct, renovate and repair a parking lot at the south campus of Dine college in Shiprock in San Juan county is instead appropriated to the higher education department.

     SECTION 255. GADII'AHI/TO'KOI CHAPTER HOUSING TRACT PLAN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 68 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a housing complex in the Gadii'ahi/To'Koi chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 256. SHIPROCK CHAPTER WATER AND WASTEWATER LINE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project originally authorized in Subsection 88 of Section 26 of Chapter 81 of Laws 2020 and appropriated to the Indian affairs department in Laws 2021, Chapter 139, Section 63 and for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 186 to plan, design and construct water and wastewater lines on the south side of Shiprock in the Shiprock chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 257. TWO GREY HILLS CHAPTER VETERANS MEMORIAL PARK CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 75 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a veterans' memorial park in the Toadlena/Two Grey Hills area of the Toadlena/Two Grey Hills chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 258. WHITE ROCK CHAPTER BATHROOM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 43 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct and equip bathroom additions in the White Rock chapter of the Navajo Nation in San Juan county is extended through fiscal year 2028.

     SECTION 259. EL CRESTON MUTUAL DOMESTIC WATER CONSUMERS ASSOCIATION WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 84 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements, including meter cans, the installation of meter can risers and the renovation of a water tank, for El Creston mutual domestic water consumers association in San Miguel county is extended through fiscal year 2028.

     SECTION 260. SAN MIGUEL COUNTY EL PUEBLO COMMUNITY CENTER IMPROVEMENT--CHANGE TO EL PUEBLO FIRE STATION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 348 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip improvements to El Pueblo community center, including bathrooms, windows and the heating, ventilation and air conditioning system, in San Miguel county shall not be expended for the original purpose but is changed to plan, design, construct, improve, furnish and equip El Pueblo fire station in San Miguel county. The time of expenditure is extended through fiscal year 2028.

     SECTION 261. LAS VEGAS EIGHTH STREET EXTENSION WATER LINE CONSTRUCTION--CHANGE TO WATER METER INSTALLATION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the department of environment in Subsection 91 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct a water line along Eighth street north of Mills avenue in Las Vegas in San Miguel county shall not be expended for the original purpose but is changed to purchase, equip and install water meters in Las Vegas in San Miguel county. The time of expenditure is extended through fiscal year 2028.

     SECTION 262. NEW MEXICO BEHAVIORAL HEALTH INSTITUTE FORENSICS BUILDING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the capital program fund project in Subsection 5 of Section 8 of Chapter 53 of Laws 2022 to plan, design, construct, equip and furnish a forensics building at the New Mexico behavioral health institute in Las Vegas in San Miguel county is extended through fiscal year 2028.

     SECTION 263. WEST LAS VEGAS PUBLIC SCHOOL DISTRICT BUS PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the public education department project in Subsection 201 of Section 16 of Chapter 66 of Laws 2024 to purchase and equip an activity bus for Rio Gallinas school for ecology and the arts in the West Las Vegas public school district in San Miguel county is extended through fiscal year 2028.

     SECTION 264. PECOS EMERGENCY VEHICLE AND EQUIPMENT PURCHASE--CHANGE TO WATER AND WASTEWATER SYSTEMS IMPROVEMENT--CHANGE AGENCY--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 452 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip emergency vehicles and equipment in Pecos in San Miguel county shall not be expended for the original purpose but is appropriated to the department of environment to acquire property and easements for and to plan, design, construct, equip and improve water and wastewater systems, including effluent systems, in Pecos in San Miguel county. The time of expenditure is extended through fiscal year 2028.

     SECTION 265. PECOS WATER SYSTEM IMPROVEMENT--CHANGE TO PROPERTY ACQUISITION AND WATER, WASTEWATER AND EFFLUENT SYSTEM CONSTRUCTION--GENERAL FUND.--The unexpended balance of the appropriation to the department of environment in Subsection 81 of Section 20 of Chapter 66 of Laws 2024 to plan, design, construct, replace and install water lines and water system improvements in Pecos in San Miguel county shall not be expended for the original purpose but is changed to acquire property and easements for and to plan, design, construct and equip water, wastewater and effluent systems in Pecos in San Miguel county.

     SECTION 266. NACIMIENTO COMMUNITY DITCH ASSOCIATION UPGRADES--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 39 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct and equip improvements for the Nacimiento community ditch association in Sandoval county is extended through fiscal year 2028.

     SECTION 267. RANCHOS DE PLACITAS SANITATION DISTRICT WELL 2A ARSENIC--EXPAND PURPOSE--EXTEND TIME--GENERAL FUND.--The department of environment project in Subsection 90 of Section 20 of Chapter 66 of Laws 2024 to plan, design and construct an arsenic treatment system for well 2A in the Ranchos de Placitas sanitation district in Sandoval county may include planning, designing and constructing a building addition, including utilities. The time of expenditure is extended through fiscal year 2028.

     SECTION 268. BERNALILLO ADMINISTRATION BUILDINGS SOLAR PANEL INSTALLATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 367 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and equip administrative buildings with solar panels in Bernalillo in Sandoval county is extended through fiscal year 2028.

     SECTION 269. BERNALILLO NEW MEXICO HIGHWAY 165 AND FRONTAGE ROAD IMPROVEMENT--CHANGE TO ROADS AND SIDEWALKS IMPROVEMENT--GENERAL FUND.--The unexpended balance of the appropriation to the department of transportation in Subsection 85 of Section 33 of Chapter 199 of Laws 2023 to acquire rights of way and to plan, design and construct improvements to New Mexico highway 165 and Frontage road in Bernalillo in Sandoval county shall not be expended for the original purpose but is changed to acquire rights of way and to plan, design, construct and improve roads, including drainage and sidewalks, in Bernalillo in Sandoval county.

     SECTION 270. BERNALILLO WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 102 of Section 22 of Chapter 53 of Laws 2022 to acquire easements and rights of way for and to plan, design, construct, purchase, equip and install water system improvements, including water lines and fire hydrants, on calle Don Francisco, calle del Presidente, avenida Perea and calle Evangeline in Bernalillo in Sandoval county is extended through fiscal year 2028.

     SECTION 271. BERNALILLO WASTEWATER TREATMENT PLANT IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 93 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, replace, purchase and equip wastewater system improvements, including ultraviolet disinfection equipment, water pump stations, mechanical screens, aerated grit removal, fall protection and post-aeration systems, at the wastewater treatment plant for Bernalillo in Sandoval county is extended through fiscal year 2028.

     SECTION 272. COCHITI LAKE CITY HALL COMMUNITY SPACE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 370 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and equip a multi-use town hall lawn area, including a bandstand, a children's hub, community picnic areas, sidewalk connections, electrical systems, a concrete foundation and roofing, in Cochiti Lake in Sandoval county is extended through fiscal year 2028.

     SECTION 273. COCHITI LAKE SOLAR POWER SYSTEM CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 371 of Section 30 of Chapter 53 of Laws 2022 to plan, design and construct a solar power system, including administrative offices, a library and a fire station, in Cochiti Lake in Sandoval county is extended through fiscal year 2028.

     SECTION 274. PUEBLO OF COCHITI CHILDREN'S LEARNING CENTER CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 83 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip a children's learning center, including an additional facility, in the Pueblo of Cochiti in Sandoval county is extended through fiscal year 2028.

     SECTION 275. PUEBLO OF COCHITI SENIOR CENTER RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the aging and long-term services department project in Subsection 12 of Section 5 of Chapter 53 of Laws 2022 to plan, design, construct, renovate and equip a senior center in the Pueblo of Cochiti in Sandoval county is extended through fiscal year 2028.

     SECTION 276. CORRALES WASTEWATER BYPASS AND COLLECTION SYSTEM--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 108 of Section 26 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 194 to plan, design and construct a wastewater emergency bypass and collection system for Corrales in Sandoval county is extended through fiscal year 2028.

     SECTION 277. JEMEZ SPRINGS COMMUNITY PARK ADMINISTRATION BUILDING CONSTRUCTION--CHANGE TO WELCOME CENTER CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 412 of Section 28 of Chapter 199 of Laws 2023 to plan, design, construct, furnish and equip an administration building at Jemez Springs community park in Jemez Springs in Sandoval county shall not be expended for the original purpose but is changed to plan, design, construct, furnish and equip a welcome center at Jemez Springs community park in Jemez Springs in Sandoval county. The time of expenditure is extended through fiscal year 2028.

     SECTION 278. IDALIA ROAD NE AND LOMA COLORADO BOULEVARD INTERSECTION IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 81 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and improve the intersection at Idalia road NE and Loma Colorado boulevard in Rio Rancho in Sandoval county is extended through fiscal year 2028.

     SECTION 279. ZENITH COURT NE ACCESS TO RIO RANCHO PUBLIC SCHOOL DISTRICT CONSTRUCTION--EXPAND PURPOSE--EXTEND TIME--GENERAL FUND.--The department of transportation project in Subsection 87 of Section 33 of Chapter 199 of Laws 2023 to plan, design and construct an access point for traffic entering and exiting Rio Rancho public school district facilities at Zenith court NE and New Mexico state road 528 in Sandoval county may include additional improvements for traffic access to the district facilities. The time of expenditure is extended through fiscal year 2028.

     SECTION 280. PUEBLO OF SAN FELIPE RECREATION FACILITIES CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 77 of Section 26 of Chapter 53 of Laws 2022 to construct little league baseball fields and recreational facilities in the Black Mesa View subdivision for the Pueblo of San Felipe in Sandoval county is extended through fiscal year 2028.

     SECTION 281. SAN FELIPE PUEBLO VETERANS FACILITY PLAN--CHANGE TO VETERANS CENTER CONSTRUCTION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 90 of Section 31 of Chapter 159 of Laws 2025 to plan and design a veterans center in the Pueblo of San Felipe in Sandoval county shall not be expended for the original purpose but is changed to plan, design, construct, furnish and equip a veterans center in the Pueblo of San Felipe in Sandoval county. The time of expenditure is extended through fiscal year 2028.

     SECTION 282. SAN YSIDRO WATER STORAGE TANK RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 106 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements, including refurbishing a water storage tank, in San Ysidro in Sandoval county is extended through fiscal year 2028.

     SECTION 283. TORREON/STAR LAKE CHAPTER EMERGENCY MEDICAL SERVICES BUILDING CONSTRUCTION--CHANGE TO LIBRARY AND FAMILY LEARNING CENTER CONSTRUCTION--GENERAL FUND.--The unexpended balance of the appropriation to the Indian affairs department in Subsection 138 of Section 25 of Chapter 199 of Laws 2023 to plan, design, construct, furnish and equip an emergency medical services building in the Torreon/Star Lake chapter of the Navajo Nation in Sandoval county shall not be expended for the original purpose but is changed to plan, design, construct, furnish and equip a library and family learning center in the Torreon/Star Lake chapter of the Navajo Nation in Sandoval county.

     SECTION 284. ACEQUIA DE LA OTRA BANDA IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project originally authorized in Subsection 56 of Section 34 of Chapter 81 of Laws 2020 to plan, design and construct improvements, including a diversion, to the acequia de la Otra Banda in Santa Fe county and reauthorized in Laws 2024, Chapter 65, Section 199 is extended through fiscal year 2028.

     SECTION 285. ACEQUIA DEL CANO IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 48 of Section 29 of Chapter 53 of Laws 2022 to plan, design and construct improvements to the acequia del Cano in Santa Fe county is extended through fiscal year 2028.

     SECTION 286. ACEQUIA DEL CANO IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 59 of Section 34 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 200 to plan, design and construct improvements to the acequia del Cano in Santa Fe county is extended through fiscal year 2028.

     SECTION 287. ACEQUIA DEL RANCHO IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 47 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct and install improvements to the acequia del Rancho in Santa Fe county is extended through fiscal year 2028.

     SECTION 288. CANADA DE LOS ALAMOS MUTUAL DOMESTIC WATER CONSUMERS' AND MUTUAL SEWAGE WORKS ASSOCIATION WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 115 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct and improve a water system for the Canada de Los Alamos mutual domestic water consumers' and mutual sewage works association in Santa Fe county is extended through fiscal year 2028.

     SECTION 289. LA BAJADA COMMUNITY DITCH AND MUTUAL DOMESTIC WATER ASSOCIATION FENCE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 108 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct a fence around the water tank and pump house for La Bajada community ditch and mutual domestic water association in Santa Fe county is extended through fiscal year 2028.

     SECTION 290. LA BAJADA COMMUNITY DITCH AND MUTUAL DOMESTIC WATER ASSOCIATION WELL HOUSE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 109 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, equip and install a well house for La Bajada community ditch and mutual domestic water association in Santa Fe county is extended through fiscal year 2028.

     SECTION 291. SANTA FE COUNTY RECOVERY CENTER PURCHASE--CHANGE TO YOUTH BEHAVIORAL HEALTH SERVICES FACILITY--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 385 of Section 35 of Chapter 81 of Laws 2020 and reauthorized in Laws 2022, Chapter 52, Section 123 and again in Laws 2024, Chapter 65, Section 215 to plan, design and construct an expansion to a facility for a recovery program in Santa Fe county shall not be expended for the original or reauthorized purpose but is changed to purchase land and buildings and to plan, design, construct, renovate, furnish and equip a facility for youth behavioral health services in Santa Fe county. The time of expenditure is extended through fiscal year 2028.

     SECTION 292. SANTA FE COUNTY CHUPADERO WATER AND SEWAGE CORPORATION WATER AND WASTEWATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 112 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct and improve water and wastewater systems for the Chupadero water and sewage corporation in Santa Fe county is extended through fiscal year 2028.

     SECTION 293. SANTA FE COUNTY COMMUNITY PARK SHADE STRUCTURE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 393 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and equip shade structures for a community center park in the Galisteo area in Santa Fe county is extended through fiscal year 2028.

     SECTION 294. SANTA FE COUNTY ELDORADO SUBDIVISION ROADS IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 85 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and improve roads in the Eldorado subdivision in Santa Fe county is extended through fiscal year 2028.

     SECTION 295. SANTA FE COUNTY ELECTRONIC ROAD SIGNS PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 482 of Section 53 of Chapter 66 of Laws 2024 to purchase and equip electronic voting location signs for Santa Fe county is extended through fiscal year 2028.

     SECTION 296. SANTA FE COUNTY RECOVERY CENTER--CHANGE TO RECOVERY AND REENTRY PROGRAM FACILITIES PURCHASE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division originally authorized in Subsection 386 of Section 34 of Chapter 277 of Laws 2019 and reauthorized in Laws 2022, Chapter 52, Section 116 and again in Laws 2024, Chapter 65, Section 216 to purchase land and buildings and to plan, design, construct, renovate, furnish and equip a facility for a recovery program in Santa Fe county shall not be expended for the original or reauthorized purpose but is changed to purchase land and buildings and to plan, design, construct, renovate, furnish and equip facilities for recovery and reentry programs in Santa Fe county. The time of expenditure is extended through fiscal year 2028.

     SECTION 297. SANTA FE COUNTY AGUA FRIA SEWER EXPANSION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 113 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, improve and expand the sewer system at Agua Fria village in Santa Fe county is extended through fiscal year 2028.

     SECTION 298. SANTA FE COUNTY SHERIFF PROTECTIVE GEAR PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 489 of Section 28 of Chapter 66 of Laws 2024 to purchase, equip and replace protective gear, safety gear and stun guns for the sheriff's office in Santa Fe county is extended through fiscal year 2028.

     SECTION 299. SANTA FE COUNTY RECOVERY CENTER PURCHASE--CHANGE TO TRANSITIONAL HOUSING FACILITY--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 444 of Section 28 of Chapter 199 of Laws 2023 to purchase land and buildings and to plan, design, construct, renovate, furnish and equip a Santa Fe recovery center facility in Santa Fe in Santa Fe county shall not be expended for the original purpose but is changed to acquire land and buildings and to plan, design, construct, renovate, furnish and equip a transitional housing facility serving individuals released from incarceration in Santa Fe county. The time of expenditure is extended through fiscal year 2028.

     SECTION 300. SANTA FE COUNTY RECOVERY CENTER PURCHASE--CHANGE TO TRANSITIONAL HOUSING FACILITY--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 403 of Section 30 of Chapter 53 of Laws 2022 to purchase land and buildings and to plan, design, construct, renovate, furnish and equip a Santa Fe recovery center facility in Santa Fe in Santa Fe county shall not be expended for the original purpose but is changed to acquire land and buildings and to plan, design, construct, renovate, furnish and equip a transitional housing facility serving individuals released from incarceration in Santa Fe county. The time of expenditure is extended through fiscal year 2028.

     SECTION 301. SANTA FE COUNTY RECOVERY CENTER PURCHASE--CHANGE TO TRANSITIONAL HOUSING FACILITY--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 498 of Section 28 of Chapter 66 of Laws 2024 to purchase land and buildings and to plan, design, construct, renovate, furnish and equip a Santa Fe recovery center facility in Santa Fe in Santa Fe county shall not be expended for the original purpose but is changed to acquire land and buildings for and to plan, design, construct, renovate, furnish and equip a transitional housing facility serving individuals released from incarceration in Santa Fe county.

     SECTION 302. PUEBLO OF TESUQUE CULTURAL PRESERVATION BUILDING PLAN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 103 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a cultural preservation building in the Pueblo of Tesuque in Santa Fe county is extended through fiscal year 2028.

     SECTION 303. PUEBLO OF TESUQUE MULTIPURPOSE FACILITY PLAN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 104 of Section 26 of Chapter 53 of Laws 2022 to plan, design and construct a multipurpose facility in the Pueblo of Tesuque in Santa Fe county is extended through fiscal year 2028.

     SECTION 304. PUEBLO OF TESUQUE SOLAR POWER SYSTEM DESIGN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 105 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and install a solar power system at the intergenerational center and administration building at the Pueblo of Tesuque in Santa Fe county is extended through fiscal year 2028.

     SECTION 305. ACEQUIA DEL LLANO IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 45 of Section 29 of Chapter 53 of Laws 2022 to plan, design and construct improvements to the acequia del Llano, including headgates, metal plates and screens for the consolidated ditch dividers and chain link fencing at the consolidated ditch sand trap, in Santa Fe county is extended through fiscal year 2028.

     SECTION 306. EDGEWOOD TRAIL SYSTEM DEVELOPMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 388 of Section 30 of Chapter 53 of Laws 2022 to acquire easements and rights of way for and to plan, design and construct a trail system for Edgewood in Santa Fe county is extended through fiscal year 2028.

     SECTION 307. NAMBE PUEBLO ADMINISTRATIVE BUILDING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 93 of Section 26 of Chapter 53 of Laws 2022 to plan, design, construct and equip a new administrative building in the Pueblo of Nambe in Santa Fe county is extended through fiscal year 2028.

     SECTION 308. JOHN F. SIMMS JR. BUILDING RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the capital program fund project in Subsection 8 of Section 8 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, improve, equip and furnish the John F. Simms Jr. building for the department of information technology in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 309. EXECUTIVE OFFICE BUILDING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the capital program fund project in Subsection 10 of Section 8 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip, including demolition of existing structures, an executive office building on the main capitol complex in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 310. GOVERNOR MILES ROAD CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 87 of Section 36 of Chapter 53 of Laws 2022 to acquire easements and rights of way and to plan, design, construct and repair Governor Miles road from Richards avenue to Nizhoni drive in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 311. HARRISON ROAD IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 400 of Section 30 of Chapter 53 of Laws 2022 to acquire rights of way and to plan, design and construct improvements, including lighting and sidewalks, along Harrison road from Cerrillos road to Agua Fria street in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 312. MONTE DEL SOL CHARTER SCHOOL VEHICLE PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the public education department project in Subsection 217 of Section 16 of Chapter 66 of Laws 2024 to purchase and equip vehicles for Monte del Sol charter school in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 313. SANTA FE PACHECO STREET IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 88 of Section 36 of Chapter 53 of Laws 2022 to acquire easements and rights of way and to plan, design, construct and improve Pacheco street, including pedestrian and bicycle improvements, between west San Mateo road and Alta Vista street in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 314. ELDORADO AVENIDA VISTA GRANDE CROSSWALK LIGHT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 84 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and install a pedestrian crosswalk lighting system at a crosswalk on avenida Vista Grande west of avenida Torreon in Eldorado in Santa Fe county is extended through fiscal year 2028.

     SECTION 315. SANTA FE CENTER FOR CONTEMPORARY ARTS RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the cultural affairs department project in Subsection 13 of Section 9 of Chapter 53 of Laws 2022 to plan, design, construct, equip, furnish and renovate the center for contemporary arts, including safety and security updates and accessibility compliance, in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 316. SANTA FE COUNTY MAGISTRATE COURT CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the administrative office of the courts project in Subsection 2 of Section 4 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, furnish and equip a magistrate court in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 317. SANTA FE MEDIAN BEAUTIFICATION PHASE 1 DESIGN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 83 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct, landscape and make phase 1 improvements to medians on arterials and collector roads for Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 318. SANTA FE SUPPORTIVE HOUSING RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 401 of Section 35 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 220 to plan, design, construct and renovate a facility for homeless and below-market renters, including housing and services, in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 319. STATE LAND OFFICE LIGHTING AND CEILING REPLACEMENT--STATE LANDS MAINTENANCE FUND.--The time of expenditure for the state land office project originally authorized in Section 86 of Chapter 81 of Laws 2020 and reauthorized in Laws 2024, Chapter 65, Section 221 to plan, design, construct and renovate the bathroom facilities at the state land office in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 320. TIERRA CONTENTA TRAIL IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 407 of Section 30 of Chapter 53 of Laws 2022 to acquire easements and rights of way and to plan, design and construct the Tierra Contenta trail from Buffalo Grass road to south Meadows road in Santa Fe in Santa Fe county is extended through fiscal year 2028.

     SECTION 321. DEPARTMENT OF HEALTH NEW MEXICO VETERANS' HOME NEW FACILITY CONSTRUCTION--CHANGE TO NEW MEXICO VETERANS' HOME FACILITY IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the capital program fund in Subsection 11 of Section 8 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip a new veterans' home on the New Mexico veterans' home campus in Truth or Consequences in Sierra county shall not be expended for the original purpose but is changed to plan, design, construct, repair, furnish, equip and improve the New Mexico veterans' home campus in Truth or Consequences in Sierra county. The time of expenditure is extended through fiscal year 2028.

     SECTION 322. ELEPHANT BUTTE OFF-HIGHWAY VEHICLE RECREATION PARK CONSTRUCTION--CHANGE TO TRUTH OR CONSEQUENCES OFF-HIGHWAY VEHICLE RECREATION PARK CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the local government division in Subsection 411 of Section 30 of Chapter 53 of Laws 2022 to plan, design and construct an off-highway vehicle recreation park for Elephant Butte in Sierra county shall not be expended for the original purpose but is changed to plan, design and construct an off-highway vehicle recreation park in Truth or Consequences in Sierra county. The time of expenditure is extended through fiscal year 2028.

     SECTION 323. WILLIAMSBURG PARK AND RECREATION CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 413 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, purchase, furnish and equip improvements to parks, including fencing, outdoor furniture, shade structures, landscaping and parking lots, in Williamsburg in Sierra county is extended through fiscal year 2028.

     SECTION 324. ALAMO CHAPTER SATELLITE INTERNET INFORMATION TECHNOLOGY PURCHASE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the Indian affairs department project in Subsection 106 of Section 26 of Chapter 53 of Laws 2022 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 227 to plan, design, purchase and install information technology for the Alamo chapter of the Navajo Nation in Socorro county is extended through fiscal year 2028.

     SECTION 325. SOCORRO HIGH SCHOOL DRAINAGE CONSTRUCTION--CHANGE TO GYMNASIUM RENOVATION--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the public education department in Subsection 224 of Section 16 of Chapter 66 of Laws 2024 to plan, design and construct drainage system improvements for the campus field and track at Socorro high school in the Socorro consolidated school district in Socorro county shall not be expended for the original purpose but is changed to plan, design, construct, renovate and repair the Seery gymnasium at Socorro high school in the Socorro consolidated school district in Socorro county. The time of expenditure is extended through fiscal year 2028.

     SECTION 326. ALAMO CHAPTER SCATTERED POWER AND WATER LINE EXTENSION--EXTEND TIME--GENERAL FUND.--The time of expenditure for the Indian affairs department project in Subsection 33 of Section 47 of Chapter 53 of Laws 2022 to acquire easements and rights of way for and to plan, design and construct power and water lines in the Alamo chapter of the Navajo Nation in Socorro county is extended through fiscal year 2028.

     SECTION 327. SOCORRO INDUSTRIAL PARK MULTIPURPOSE BUILDING CONSTRUCTION--CHANGE TO PURCHASE AND RENOVATE A COMMERCIAL BUILDING--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 515 of Section 28 of Chapter 66 of Laws 2024 and reauthorized in Laws 2025, Chapter 158, Section 388 to plan, design, construct, purchase and equip a multipurpose building in an industrial park in Socorro in Socorro county shall not be used for the original or reauthorized purpose but is changed to purchase a building and to plan, design, construct, renovate, furnish and equip a building, including infrastructure and utilities, in Socorro in Socorro county.

     SECTION 328. CENTRAL NEW MEXICO COMMUNITY COLLEGE ELEMENTARY AND MIDDLE SCHOOL SCIENCE, TECHNOLOGY, ENGINEERING AND MATHEMATICS LABORATORY EQUIPMENT PURCHASE--CHANGE AGENCY--GENERAL FUND.--The agency for the public education department project in Subsection 236 of Section 25 of Chapter 159 of Laws 2025 to purchase and equip science, technology, engineering and mathematics laboratory equipment for an elementary and middle school program statewide is changed to the higher education department.

     SECTION 329. MAIN STREET AND ARTS AND CULTURAL DISTRICT INFRASTRUCTURE STATEWIDE--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the economic development department project in Subsection 1 of Section 17 of Chapter 53 of Laws 2022 to plan, design, construct and improve infrastructure in downtown main street districts and in local arts and cultural districts statewide is extended through fiscal year 2028.

     SECTION 330. PUBLIC SCHOOL BUS CAMERAS PURCHASE STATEWIDE--EXTEND TIME--PUBLIC SCHOOL CAPITAL OUTLAY FUND.--The time of expenditure for the public education department project in Subsection 2 of Section 47 of Chapter 66 of Laws 2024 to purchase cameras for newly purchased to-and-from school buses statewide is extended through fiscal year 2028.

     SECTION 331. SCHOOL BUS REPLACEMENT STATEWIDE--EXTEND TIME--PUBLIC SCHOOL CAPITAL OUTLAY FUND.--The time of expenditure for the public education department project in Subsection 3 of Section 47 of Chapter 66 of Laws 2024 to purchase district-owned to-and-from school buses is extended through fiscal year 2028.

     SECTION 332. RIVER RESTORATION AND ENDANGERED SPECIES PROTECTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the office of the state engineer project in Subsection 6 of Section 21 of Chapter 53 of Laws 2022 to plan, design and construct habitat restoration projects in the Rio Grande, San Juan and Pecos river basins statewide is extended through fiscal year 2028.

     SECTION 333. YOUTH BEHAVIORAL HEALTH SOUTH CAMPUS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of finance and administration project in Subsection 3 of Section 24 of Chapter 53 of Laws 2022 to acquire property and to plan, design, construct, equip and furnish a youth behavioral health campus in southern New Mexico is extended through fiscal year 2028.

     SECTION 334. EXPO NEW MEXICO FAIRGROUNDS INFRASTRUCTURE IMPROVEMENT AND SITE ACQUISITION--CLARIFY PROJECT--GENERAL FUND.--The unexpended balance of the appropriation to the state fair commission in Laws 2025, Chapter 159, Section 29 to plan, design, construct, renovate, repair, furnish and equip facilities at the New Mexico state fair fairgrounds in Bernalillo county and to acquire property for a future state fair site shall not be expended for the original purpose but is changed to plan, design, construct, renovate, repair, furnish and equip facilities at the New Mexico state fair grounds in Bernalillo county and to acquire property that advances the expansion of the current or proposed state fair site statewide.

     SECTION 335. ACEQUIA DE ABAJO LA LOMA REPLACEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 51 of Section 29 of Chapter 53 of Laws 2022 to plan, design and construct improvements, including replacements of subsurface pipeline, headgate and facilities, for acequia de Abajo la Loma in Taos county is extended through fiscal year 2028.

     SECTION 336. ACEQUIA DE SAN MIGUEL IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 53 of Section 29 of Chapter 53 of Laws 2022 to plan, design and construct improvements to the acequia de San Miguel in Taos county is extended through fiscal year 2028.

     SECTION 337. ACEQUIA MADRE DE RIO COSTILLA IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 55 of Section 29 of Chapter 53 of Laws 2022 to plan, design and construct improvements to the water systems of acequia Madre de Rio Costilla in Taos county is extended through fiscal year 2028.

     SECTION 338. LA MERCED DE SANTA BARBARA LAND GRANT ACQUISITION OF A COMMUNITY CENTER--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 425 of Section 30 of Chapter 53 of Laws 2022 to acquire land and to plan, design, construct, renovate, furnish and equip a community center for La Merced de Santa Barbara in Taos county is extended through fiscal year 2028.

     SECTION 339. SANTO TOMAS APOSTOL DEL RIO DE LAS TRAMPAS LAND GRANT-MERCED PLAZA PARKING LOT IMPROVEMENT--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project originally authorized in Subsection 475 of Section 28 of Chapter 199 of Laws 2023 and reauthorized in Laws 2024, Chapter 65, Section 247 to plan, design, construct and improve the plaza parking lot of the Santo Tomas Apostol del Rio de las Trampas land grant-merced in Taos county is extended through fiscal year 2028.

     SECTION 340. TAOS COUNTY NEW MEXICO HIGHWAY 518 LOOP 2 GAS PIPELINE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 92 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct loop 2 of a gas pipeline on New Mexico highway 518 in Taos county is extended through fiscal year 2028.

     SECTION 341. LOWER ARROYO HONDO MUTUAL DOMESTIC WATER CONSUMERS AND MUTUAL SEWER WORKS ASSOCIATION IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 129 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct and equip water system improvements, including the installation of water lines and service connections, a water storage tank and an automatic meter reading system, for the lower Arroyo Hondo mutual domestic water consumers and mutual sewer works association in Taos county is extended through fiscal year 2028.

     SECTION 342. EL PRADO WATER AND SANITATION DISTRICT WELL SITE NUMBER 2 IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 124 of Section 22 of Chapter 53 of Laws 2022 to design, construct, improve and equip public water supply well site number 2, including a housing unit, security fencing, an emergency generator, improvements to an observation well and replacement of a pump, an electrical system and a roof, for El Prado water and sanitation district in Taos county is extended through fiscal year 2028.

     SECTION 343. MESA VISTA CONSOLIDATED SCHOOL DISTRICT ACTIVITY BUS PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the public education department project in Subsection 196 of Section 16 of Chapter 66 of Laws 2024 to purchase and equip an activity bus for the Mesa Vista consolidated school district in Rio Arriba county is extended through fiscal year 2028.

     SECTION 344. MESA VISTA HIGH SCHOOL TRACK CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 212 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct and equip improvements to a track, including turf and drainage, at Mesa Vista high school in the Mesa Vista consolidated school district in Taos county is extended through fiscal year 2028.

     SECTION 345. QUESTA BUSINESS PARK IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 428 of Section 30 of Chapter 53 of Laws 2022 to plan, design and construct improvements, including pavement, fencing and equipment, for a business park in Questa in Taos county is extended through fiscal year 2028.

     SECTION 346. QUESTA ROADS DESIGN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 93 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and improve roads in Questa in Taos county is extended through fiscal year 2028.

     SECTION 347. QUESTA VETERANS MEMORIAL FIELD EQUIPMENT PURCHASE--CHANGE TO EQUIPMENT, FURNISHINGS AND STORAGE BUILDING PURCHASE--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 533 of Section 28 of Chapter 66 of Laws 2024 to purchase equipment for a veterans memorial field in Questa in Taos county shall not be expended for the original purpose but is changed to purchase equipment and furnishings and to plan, design, purchase, construct, equip and furnish a storage building for a veterans memorial field in Questa in Taos county. The time of expenditure is extended through fiscal year 2028.

     SECTION 348. RED RIVER VALLEY CHARTER SCHOOL FACILITY CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 213 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct and equip a facility for the Red River Valley charter school in Taos county is extended through fiscal year 2028.

     SECTION 349. RED RIVER PUBLIC WORKS BUILDING CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 135 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct, equip and furnish a public works building for Red River in Taos county is extended through fiscal year 2028.

     SECTION 350. TALPA COMMUNITY CENTER RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 421 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, furnish and equip the Talpa community center, including the heating, ventilation and air conditioning system, windows, wood floors and fencing, in Taos county is extended through fiscal year 2028.

     SECTION 351. TAOS COUNTY AFFORDABLE HOUSING PROJECT CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 430 of Section 30 of Chapter 53 of Laws 2022 to plan, design and construct an affordable housing project in Taos in Taos county is extended through fiscal year 2028.

     SECTION 352. TAOS MUNICIPAL SCHOOL DISTRICT BUILDINGS AND GROUNDS EQUIPMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the public education department project in Subsection 215 of Section 18 of Chapter 53 of Laws 2022 to plan, design, construct, purchase and install a security system district-wide, including automatic door locks and video and audio alerts, for the Taos municipal school district in Taos county is extended through fiscal year 2028.

     SECTION 353. PUEBLO OF TAOS SENIOR DAY CARE CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the aging and long-term services department project in Subsection 19 of Section 5 of Chapter 53 of Laws 2022 to acquire easements and rights of way and to plan, design, construct, furnish and equip a senior day care facility for the Pueblo of Taos in Taos county is extended through fiscal year 2028.

     SECTION 354. TAOS SKI VALLEY FIRE HYDRANT INSTALLATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 136 of Section 22 of Chapter 53 of Laws 2022 to purchase, equip and install fire hydrants in Taos Ski Valley in Taos county is extended through fiscal year 2028.

     SECTION 355. TAJIQUE LAND GRANT-MERCED COMMUNITY CENTER RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 435 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, renovate, equip and furnish a community multipurpose center and park for the Town of Tajique land grant-merced in Torrance county is extended through fiscal year 2028.

     SECTION 356. DURAN WATER SYSTEM IMPROVEMENTS--CHANGE TO TORRANCE COUNTY WATER SYSTEM IMPROVEMENTS--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the department of environment in Subsection 137 of Section 22 of Chapter 53 of Laws 2022 to plan, design, construct and equip water system improvements for Duran in Torrance county shall not be expended for the original purpose but is changed to plan, design, construct and equip water system improvements in Torrance county. The time of expenditure is extended through fiscal year 2028.

     SECTION 357. TORREON ACEQUIA ASSOCIATION REPAIR--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the interstate stream commission project in Subsection 57 of Section 29 of Chapter 53 of Laws 2022 to plan, design, construct and equip acequia repairs and improvements for the Torreon acequia association in Torrance county is extended through fiscal year 2028.

     SECTION 358. TORREON LAND GRANT COMMUNITY CENTER AND FIRE DEPARTMENT RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 440 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, improve, furnish and equip a community center and fire department for the Torreon land grant in Torrance county is extended through fiscal year 2028.

     SECTION 359. TORRANCE COUNTY FAIRGROUNDS CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 437 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip improvements to the county fairgrounds in Estancia in Torrance county is extended through fiscal year 2028.

     SECTION 360. MORIARTY ANIMAL SHELTER REPLACEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 442 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and equip an animal shelter in Moriarty in Torrance county is extended through fiscal year 2028.

     SECTION 361. MORIARTY CITY HALL BUILDING REPLACEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 443 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, furnish and equip a city hall facility for Moriarty in Torrance county is extended through fiscal year 2028.

     SECTION 362. MOUNTAINAIR PUBLIC LIBRARY IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 445 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct and renovate the public library in Mountainair in Torrance county is extended through fiscal year 2028.

     SECTION 363. MOUNTAINAIR WATER SYSTEM IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of environment project in Subsection 138 of Section 22 of Chapter 53 of Laws 2022 to plan, design and construct water system improvements, including an additional well and renovations to Willard well 1 and Willard well 2b, for Mountainair in Torrance county is extended through fiscal year 2028.

     SECTION 364. DES MOINES AMBULANCE PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 555 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip ambulances for Des Moines in Union county is extended through fiscal year 2028.

     SECTION 365. FOLSOM HEAVY EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 557 of Section 28 of Chapter 66 of Laws 2024 to purchase and install equipment for the public works department in Folsom in Union county is extended through fiscal year 2028.

     SECTION 366. BELEN ARAGON DETENTION POND CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 94 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct Aragon pond and minor drainage appurtenances southwest of the intersection of west Aragon road and the west frontage road west of Belen in Valencia county is extended through fiscal year 2028.

     SECTION 367. VALENCIA COUNTY ADMINISTRATION BUILDING RENOVATION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 451 of Section 30 of Chapter 53 of Laws 2022 to plan, design, construct, improve and equip an administration building, including accessibility compliance features, fire alarms, sprinklers, electricity, plumbing and heating, ventilation and air conditioning, in Valencia county is extended through fiscal year 2028.

     SECTION 368. VALENCIA COUNTY SHERIFF'S OFFICE TRAINING EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 564 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip gear and supplies for training in the sheriff's office in Valencia county is extended through fiscal year 2028.

     SECTION 369. VALENCIA SOIL AND WATER CONSERVATION DISTRICT RIO ABAJO CONSERVATION AREA IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the New Mexico state university project in Subsection 26 of Section 41 of Chapter 53 of Laws 2022 to demolish existing buildings and to remediate and upgrade the Rio Abajo conservation area for the Valencia soil and water conservation district in Valencia county is extended through fiscal year 2028.

     SECTION 370. BELEN DRAINAGE IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the office of the state engineer project in Subsection 9 of Section 21 of Chapter 53 of Laws 2022 to update a master plan and to plan, design, construct and improve drainage structures and systems in the Belen area in Valencia county is extended through fiscal year 2028.

     SECTION 371. UNITED STATES INTERSTATE HIGHWAY 25 NORTH EXIT 195 DESIGN--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of transportation project in Subsection 101 of Section 36 of Chapter 53 of Laws 2022 to plan, design and construct a westward connector at the north interchange at interstate 25 exit 195 in Belen in Valencia county is extended through fiscal year 2028.

     SECTION 372. BOSQUE FARMS DIGITAL RADIO EQUIPMENT--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 568 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip digital radios for the police department, the fire department and emergency medical services in Bosque Farms in Valencia county is extended through fiscal year 2028.

     SECTION 373. BOSQUE FARMS POLICE VEHICLE PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 569 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip police vehicles in Bosque Farms in Valencia county is extended through fiscal year 2028.

     SECTION 374. LOS LUNAS POLICE VEHICLE PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 571 of Section 28 of Chapter 66 of Laws 2024 to purchase and equip vehicles for the Los Lunas police department in Los Lunas in Valencia county is extended through fiscal year 2028.

     SECTION 375. PERALTA AMOR COURT IMPROVEMENT--CHANGE TO PERALTA ROADS AND FLOOD CONTROL IMPROVEMENT--EXTEND TIME--SEVERANCE TAX BONDS.--The unexpended balance of the appropriation to the department of transportation in Subsection 102 of Section 36 of Chapter 53 of Laws 2022 to plan, design, construct and improve Amor court in Peralta in Valencia county shall not be expended for the original purpose but is changed to plan, design, construct and improve various roads and flood control in Peralta in Valencia county. The time of expenditure is extended through fiscal year 2028.

     SECTION 376. RIO COMMUNITIES PARK ACQUISITION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the local government division project in Subsection 461 of Section 30 of Chapter 53 of Laws 2022 to acquire land and to plan, design and construct projects identified in the Rio Communities parks and open spaces assessment plan for Rio Communities in Valencia county is extended through fiscal year 2028.

     SECTION 377. RIO COMMUNITIES PUBLIC WORKS EQUIPMENT PURCHASE--EXTEND TIME--GENERAL FUND.--The time of expenditure for the local government division project in Subsection 559 of Section 28 of Chapter 66 of Laws 2024 to purchase equipment and heavy equipment for the public works department in Rio Communities in Valencia county is extended through fiscal year 2028.

     SECTION 378. TOWN OF TOME LAND GRANT-MERCED MULTIPURPOSE COMMUNITY CENTER IMPROVEMENT--CHANGE TO ACQUIRE PROPERTY AND IMPROVE FACILITIES--EXTEND TIME--GENERAL FUND.--The unexpended balance of the appropriation to the local government division in Subsection 579 of Section 28 of Chapter 66 of Laws 2024 to plan, design, construct, renovate, repair and improve the Tome Dominguez community center and baseball field, including the purchase and installation of solar panels and heating, ventilation and air conditioning systems, for the Town of Tome land grant-merced in Tome in Valencia county shall not be expended for the original purpose but is changed to acquire land and buildings and to plan, design, construct, repair, furnish, equip and improve facilities for the Town of Tome land grant-merced in Valencia county. The time of expenditure is extended through fiscal year 2028.

     SECTION 379. NAVAJO NATION BROADBAND PROJECT CONSTRUCTION--EXTEND TIME--SEVERANCE TAX BONDS.--The time of expenditure for the department of information technology project in Subsection 2 of Section 31 of Chapter 81 of Laws 2020 for which the time of expenditure was previously extended in Laws 2024, Chapter 65, Section 136 to acquire easements and rights of way and to plan, design and construct improvements, including conducting archaeological and environmental studies and enhanced 911 and rural addressing, for the broadband internet access project across the Navajo Nation in McKinley, San Juan, Rio Arriba, Sandoval, Bernalillo, Cibola and Socorro counties is extended through fiscal year 2028.

     SECTION 380. EMERGENCY.--It is necessary for the public peace, health and safety that this act take effect immediately.

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