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 aid determined for 2027, ensuring that no jurisdiction's levy in 2027 is reduced to less than $0. The commissioner of revenue is tasked with certifying these additional payments for local governments, excluding school districts, while the commissioner of education will handle the payments for school districts.

Additionally, the bill cancels the appropriations for disparity reduction aid payable in 2025, requiring those funds to be returned to the general fund. It appropriates a total of $1,013,226 from the general fund for fiscal year 2028, with $530,358 allocated to the commissioner of revenue for counties, cities, towns, and special taxing districts, and $482,868 to the commissioner of education for school districts. The provisions of this bill will take effect the day after it is enacted.