This bill addresses local government aids in Fillmore County by mandating the payment of disparity reduction aid for the years 2024 and 2025, which were previously unpaid, to be included in the 2027 aid payments. Specifically, it stipulates that these amounts will be added to the 2027 aid without reducing any jurisdiction's levy below zero. The commissioner of revenue is tasked with certifying these payments, ensuring that both local governments and school districts receive the additional funds. Furthermore, any unspent funds appropriated under this section must be deposited into the general fund by June 30, 2027.

Additionally, the bill cancels the appropriations for disparity reduction aid payable in 2025, requiring those funds to be returned to the general fund. It also allocates specific amounts for fiscal year 2028, with $530,358 designated for counties, cities, towns, and special taxing districts, and $482,868 for school districts and related entities. The provisions of this bill will take effect the day after it is enacted.