3 The lack of streetside snow storage and the impact of new development on snow removal operations.
The impact of development on vehicle circulation including the flow of traffic from MMSA Main lodge.
Ensuring that transit stops are located appropriately to serve MMSA, the Lakes Basin, the Bike Park Shuttle, and the greater community. Impacts that on-street parking have on snow storage and traffic flow. The various pedestrian conflicts that occur near intersections and from j-walking. Lack of affordable housing.
Parking for workers and visitors, both short term and overnight. Intersection improvement at Minaret Rd and Forest Trail (potential Round-a-bout). The lack of a centralized mobility hub.
A variety of solutions need to be implemented to reconcile these deficiencies. Staff believe that to execute any proposed solutions, an amendment to the NVSP and associated environmental document would be appropriate. Some potential solutions, such as a parking structure or workforce housing development, are permitted in the Public & Quasi-Public zone subject to a use permit, but the NVSP lacks specific development standards for such uses, whereas, other potential solutions are not at all addressed in the plan. To complete an analysis and develop a comprehensive plan to move forward, staff recommend hiring a consultant to facilitate and manage the process. NCE has been chosen for this process based upon their familiarity with the Town and their strong engineering background that can assist with developing well-thought-out and viable circulation solutions.
NCE will assist and advise the Town in identifying proposed revisions and updates to the NVSP. The revisions and updates are needed to meet community, transportation, and infrastructure needs, including parking deficiencies, multi-modal circulation, pedestrian and roadway safety, and housing. In addition, the Town is requesting a detailed list of tasks to address the identified deficiencies, the framework for environmental analysis, and any special studies required to update the Environmental Impact Report (EIR).
In order to provide the desired deliverables, NCE will review existing documents, plans, and figures provided by the Town prior to an initial set of meetings. These initial meetings will include Staff and two Council members. NCE will meet virtually with Town staff and elected officials to begin developing a vision to address deficiencies in the NVSP.
Solutions will be focused solely on public rights of way, Town-owned properties, and general policies. Potential projects will be focused on resolving deficiencies in parking, vehicle and pedestrian circulation, and housing.
NCE will review the comments and ideas presented in the first meetings in preparation for a larger conversation and charette process to better define the extent of the development envelope. This meeting will include a much larger stakeholder group that includes community partners, business owners and other members of the public. NCE will facilitate
4 the meeting with Town staff, stakeholders, agency partners, and elected officials to identify desired concepts, improvements, or programming changes of Town-owned parcels and public rights of way that would allow the Town to update or “revise” the NVSP. The consultant will develop basic exhibits and materials to support the planning discussion.
Exhibits and materials are likely to include baseline aerials showing existing land use, rights of way, and facilities, along with parcel specific figures that will allow markups during the charrette.
After the meetings with staff and stakeholders, NCE will document the desired revisions and updates to the NVSP that were recommended during the charrette in a brief narrative summary. Each change or new element will be presented and discussed in enough detail to determine the level of effort needed to update the NVSP, and to identify what level of environmental document would be necessary to accompany an NVSP update. Lastly, NCE will prepare a table identifying the likely field investigations, technical reports, and technical studies and analysis required to support a NVSP update and its associated environmental document. Following the charette and prior to the preparation of the post charrette deliverables, NCE will meet with the Town’s Parks and Recreation Master Plan (PRMP) update consultant, KTUA, to discuss the outcomes of the NVSP charrette and what specific revisions and updates are needed related to parks or recreation facilities or programming.
The deliverables will provide a clear vision for solutions that address the current and future deficiencies in the NVSP. The final document will outline the necessary amendments and studies needed to update the NVSP and EIR. At that point, staff would return to Town Council with the findings seeking direction on whether to advance the amendments. It is anticipated that this process could take an additional 18 months and would require a larger public process.
FINANCIAL CONSIDERATIONS:
$100,000 was committed to the initial NVSP work as a part of the FY 25/26 Quarter 2 Budget Amendments that were approved at the April 1, 2026, Town Council meeting.
These funds would be used to compensate NCE for their work on the project.
ENVIRONMENTAL CONSIDERATIONS:
None at this time, however, it is anticipated that additional environmental analysis and review would be required to advance an amendment of the NVSP.
LEGAL CONSIDERATIONS:
None at this time.
TOWN COUNCIL STAFF REPORT
Title: FY2026-27 Budget – General Fund Revenue Projections Meeting Date: April 15, 2026
Prepared by: Rob Patterson, Town Manager
RECOMMENDATION:
Staff is requesting Town Council comment and provide direction on proposed revenue projections that will assist staff in preparing the preliminary FY26-27 budget to be presented on May 6, 2026, for Town Council consideration.
BACKGROUND:
The methodology and background used for each revenue forecast is consistent with prior years.
Preparing these initial revenue estimates involves analysis of performance trends and a review of key factors that can affect our visitor-based economy. These elements are wide-ranging with variability that can change from year to year. These changes must be anticipated through imprecise factors like global economics, climate change impacts, weather impacts, market strength and competition, customer sentiment and our ability to remain relevant and attractive to our customers.
Staff review these trends for clues on how these elements are changing and therefore impact on our expected revenue.
The vast majority of revenue generated in the Town is directly related to visitation. We remain conservative in our estimates to prevent overreliance on highly volatile revenues. These revenue estimates are completed with the best available information to date. Staff will receive updates to information for revenue projections and make adjustments through the budget cycle. Staff are working on the expense side of the budget as we prepare a preliminary budget for discussion tentatively set for May 6th.
FY26-27 General Fund Revenue Projections
In preparing for the FY26-27 budget, several key revenue projections are made to set the stage for the expenditure side of the budget. The primary focus is on the General Fund, which supports the majority of the Town’s operations. The following highlights our projection of revenues for the preliminary budget work. These projections are subject to change as more information is obtained through the budget process. The following discussion uses the adopted FY25-26 budget as a point of comparison as well as trends over the past several years. The preliminary base operating revenue for FY26-27 is $35,727,000 which represents a 6.1% increase from the prior year adopted budget ($33,676,500).
Transient Occupancy Tax
The base Transient Occupancy Tax (TOT) is recommended at $21.0 million this year, which is $1,500,000 or 7.7% higher than last year and represents 58.8% of the General Fund budgeted revenue for FY26-27. We believe this base TOT is sustainable based on summer / winter
Fiscal Year 26-27 Budget Revenue Projections Page 2
diversification and TBID supported marketing efforts. The staff do believe this revenue item will exceed the budget within the next year, allowing for investments in Housing Now! initiatives and community investment as outlined in the Town Council Strategic Priorities. However, locking in a higher budget would increase our vulnerability to fluctuating visitation and revenues. This approach also allows us to allocate revenue in excess of the operating budget to special projects and one time spending that will further critical community programs. The Town is unique in that we depend so heavily on visitation and this revenue stream, but we are also unique in the fact we have a system to provide financial capital to further our projects, over and above our operating needs.
Visitation to the Town was consistent through the late summer and fall time periods. Successful emerging events in the fall timeframe, centered around endurance races, is serving to fill in one of our last shoulder season time periods. The start of winter was average with significant storms arriving in the midst of the holiday season, setting the pulse of winter recreation on high through January. Due to the fact that the majority of ski resorts in the western United Stated were struggling with snow levels, the Town enjoyed an influx of skiers from other states, leading to the highest TOT month on record at over $5M for January 2026. This heightened visitation would remain through another series of feast or famine storms into February. In the height of winter, a change in weather produced a melt of most of our new snowfall in a matter of days. The unseasonably warm conditions did attract visitors to enjoy the last of the ski season but have served to shorten our snow months potential. We are looking forward to a quick change to the summer season, with passes potentially opening much sooner than normal. The key to this discussion is the fact that we have changing climate impacts and our ability to adjust will be critical to our success.
The analysis below provides a comparison of Non-Winter months (May – November) and WinterMonths (December – April). The two seasons are used to demonstrate both steady increase in NonWinter month revenue and more potential volatility in the Winter months. The average for the past 10, 6, & 3 years is provided.
Fiscal Year 26-27 Budget Revenue Projections Page 3
Staff are requesting Council discussion and confirmation on the TOT revenue recommended for the initial preparation of the operating budget.
Mid-year FY24-25, Measure L was introduced, increasing Transient Occupancy Tax from 13% to 15%. In January 2025, the Town Council allocated all revenue from the additional two percentage points to Housing Now! As Housing Now! is in Fund 245, Housing Programs are not reflected in this analysis of General Fund Revenue. For purpose of clarity, the expected TOT revenue for Fund 245 will be $4,000,000 as a factor of TOT revenue performance. This revenue was muted lightly in year 1 with a soft start and honoring existing bookings at the advertised TOT rates. All of those factors are behind us, and we have only the fluctuation in visitation as key factors. For illustrative purposes, staff have provided the chart below for review.
Fiscal Year 26-27 Budget Revenue Projections Page 4
Property Tax
All Combined Property Tax revenue streams represent approximately 15.5% of the General Fund revenue or $5,400,000. This projected revenue is 2.5% higher than the prior year’s adopted budget.
In previous years we have been much more aggressive on property tax as the housing market and sales were very strong. There are 10 components to property tax and some elements like Documentary Transfer Tax are not expected to be as strong as previous years. That coupled with a flat property value may prompt some adjustments to valuation or other factors that will impact overall performance of this revenue item. Higher interest rates are impacting sales prices, along with concerns on the overall economy. As this revenue stream is not tied to visitation, it is less volatile, increasing annually based on property valuation limits. As a result of these elements, staff are more confident in estimating this tax base with a less conservative approach.
Fiscal Year 26-27 Budget Revenue Projections Page 5
Sales Tax
Sales Tax represents 9.5% of the General Fund or $3,400,000 for FY26-27. This budget amount is $50,000 or 1.5% ahead of the prior year budget. This revenue item is strongly tied to visitation, and the price of goods and services. The performance has remained relatively flat for the last 3 years with an average of $3,659,135. Below you will find a historical representation of sales tax.
Fiscal Year 26-27 Budget Revenue Projections Page 6
Franchise Fees
Franchise Fees revenue estimate of $1,050,000 represents 2.9% of the General Fund revenue budget for FY26-27. This budget is $50,000 or 5% higher than the previous year. The Town receives franchise fees for Solid Waste, Electricity, Gas and Cable. The budgeted revenue is very close to the 3-year average for actual revenue collected. While this item is tied to visitation, as the number of visitors has an effect on electricity and gas usage, it has fewer variables affecting performance. Staff expects a consistent performance to the 3-year average and is therefore budgeting closer to actual performance for this item. Below you will find a historical representation of combined franchise fees.
Fiscal Year 26-27 Budget Revenue Projections Page 7
Other Revenues
Other Revenues represent 10.9% of the General Fund revenue and include a variety of fees and charges for service, interest, grants, etc. Some of the larger elements include the annual COPs grant ($150,000), cannabis tax ($100,000), business licenses ($425,000), building permit fees ($850,000), planning and zoning applications ($350,000), TBID Administrative fee ($133,400), facility rentals ($160,000), recreation program fees ($178,000), transit fee ($150,000), and transfer – in ($400,000). Transfer In represents monies allocated from other funds to cover expenditures in the General Fund. The major elements included here are Tourism Reserve support for host program and fish stocking as well as Measure R and U support for the Office of Outdoor Recreation. In addition to the specific items listed above, other revenues include planning fees, other development related fees, charges for programs, licenses and permits, interest, and miscellaneous administrative fees. The projected revenue is approximately $3,889,000.
Fiscal Year 26
-27 Budget Revenue Projections Page 8
Fiscal Year 26
-27 Budget Revenue Projections Page 9
Fiscal Year 26
-27 Budget Revenue Projections Page 10
Other Funds
The Town has other funds that will be incorporated into the preliminary budget such as Gas Tax, Airport, Vehicle maintenance and replacement, Measures R & U, and a number of smaller funds, such as the various assessment districts. Finalizing both revenues and expenses for several of these funds is tied to the General Fund. Using the direction provided on the above revenues will assist staff in proceeding with the next step in the budget cycle.
CONCLUSION
Your Town leadership team and finance staff have put in a number of hours preparing for the budget cycle. They are committed to working within the Town’s financial limits and the policy direction provided by Town Council as we provide services to our community. Council discussion and recommendation on the key revenue components of the FY26-27 budget are a critical first step in the development of our budget. As the budget cycle progresses, staff will provide additional budget details, comparisons and other relevant information that serves to inform the overall budget development.
FY26-27 Budget
General Fund Revenue Projections
Rob Patterson
Town Manager
April 15, 2026
General Fund Revenue – Transient Occupancy Tax
General Fund Revenue – Property Tax
General Fund Revenue – Sales Tax
General Fund Revenue – Franchise Fee
General Fund - Projected Revenue
General Fund - Projected Revenue
Mammoth Lakes Town Council
Agenda Action Sheet
Title: Annual evaluation of the Town Manager and consideration of merit pay adjustment
Council Meeting Date: 4/15/2026
Prepared by: Rob Patterson, Town Manager
Recommended Motion: The evaluation and any merit pay adjustment for the Town Manager is a matter of Town Council Policy. The merit adjustment recommended is x%, resulting in an annual wage of $xxx,xxx. (see chart below)
Summary: Each year the Town Council conducts a formal evaluation of the Town Manager. This evaluation is conducted pursuant to the Town Manager’s employment agreement as follows:
Section 3.3.4 Merit Increase. Employee shall be eligible for a merit increase of not more than 5% based on an annual performance evaluation conducted by the Town Council. Notwithstanding the foregoing, Employee’s salary will not exceed the adopted salary range for the Town Manager as it may be amended from time to time.
The merit system is intended to progress an employee through the salary range as they gain experience through work in the position. A standard for most employees is a 5% pay increase for each merit step. In the case of the Town Manager, there are no steps associated with the position and a merit increase from 0% - 5% can be considered.
The current salary range for the Town Manager is $203,044 to $243,652. The Manager’s current salary is $226,144. The Town Council may consider a 0 – 5% merit pay adjustment. Any merit adjustment would be effective March 1, 2026, as provided in section 3.3.1.
TOWN OF MAMMOTH LAKES
SECOND AMENDED
EMPLOYMENT AGREEMENT FOR
NON-REPRESENTED EMPLOYEE
ROBERT PATTERSON
TOWN MANAGER
This First Amendment modifies the existing Employment Agreement “Agreement” between the Town of Mammoth Lakes, a municipal corporation (“Town”) and Robert (“Rob”) Patterson, an individual (“Employee”) dated February 7, 2024 ("Agreement"), as follow:
SALARY:
Section 3.3.1 is hereby amended to read as follows:
3.3.1 Base Salary. The Town shall compensate Employee at the weekly rate of ($x,xxx.xx) for all work on and after March 1, 2026 during the term of this Agreement. This base salary shall be paid bi-weekly at the same time as other employees of the Town are paid.
Except as modified herein, all other terms and conditions of the Agreement shall remain in effect.
TOWN OF MAMMOTH LAKES
By: __________________________________________
Brent Truax Date
Mayor Pro Tem
Attest: __________________________________________
Jamie Gray Date
Town Clerk
Approved as to Form by: __________________________________________ Andrew Morris Date
Town Attorney
EMPLOYEE
By: __________________________________________
Rob Patterson Date
Agenda Item ________
File No. ____________
AGENDA BILL
Subject: Councilmember Reports
Initiated by: Jamie Gray
______________________________________________________________________ BACKGROUND:
Each member of the Town Council is appointed to serve as a Town representative to a number of committees, commissions, and organizations.
These groups meet infrequently and from time to time the representatives will report to the rest of the Council at a regularly scheduled meeting.
In addition, Councilmembers on occasion participate in meetings, conferences and seminars, and their reports on these educational opportunities are of benefit to the rest of the Council.
ANALYSIS/DISCUSSION:
California Government Code requirements pertaining to the open meeting act stipulate that all items for discussion must be listed on the agenda before the matter can be discussed and/or acted upon. To meet this requirement, and the intent of the Brown Act, Councilmember Reports are listed on each agenda to allow representatives to report to the rest of the Council at these meetings.
The following is a list of the commission/committees on which members of the Council serve:
Land Use:
Local Agency Formation Commission (LAFCO) – Sauser, Truax, and Bubser as alternate
Airport Land Use Commission – Rice, Truax, and Bubser as the alternate Mono County Collaborative Planning Team (CPT) – Community and Economic Development Director Nolan Bobroff and Bubser and Truax as alternates Intergovernmental Relations:
Town and County Liaison Committee – Sauser, Rice, and Town Manager and Truax as alternate
Desert Mountain Division of the League of California Cities – Sauser and Town Manager as alternate
Eastern Sierra Council of Governments (ESCOG) – Bubser, Wentworth, and Sauser as alternate
Great Basin Unified Air Pollution Control District – Wentworth and Bubser as alternate
League of California Cities City Voting Delegate – Sauser and the Town Manager as the alternate
California Joint Powers Insurance Authority Board – Truax and Assistant to the Town Manager as alternate
Transportation:
Local Transportation Commission (LTC) – Sauser, Truax, and Town Manager Rob Patterson; Community and Economic Development Director Nolan Bobroff as alternate
Eastern Sierra Transit Authority (ESTA) Board – Bubser and Sauser Local Issues:
Mammoth Lakes Tourism (MLT) Board – Wentworth
Mammoth Lakes Recreation (MLR) Board – Truax
Eastern Sierra Community Housing Board – Rice
Treasury Oversight Committee – Finance Director; Town Manager as alternate Parks and Recreation Master Plan Advisory Committee – Rice; Bubser as the alternate
LEGAL CONSIDERATIONS:
According to the California Open Meeting Act, commonly referred to as the Brown Act, the agenda must reflect every matter to be discussed by a governing body.
RECOMMENDATION(S):
This agenda bill is submitted for information only.