Property tax; distribution of the state general levy provided to certain municipalities.

HF 1279 creates a new property tax distribution for specific small municipalities in Anoka County. It provides funds from the state general levy to qualifying "low-aid" municipalities - those with populations under 5,000, not receiving other state aid programs, and meeting specific tax capacity criteria. The distribution amount is calculated as a municipality's net tax capacity tax rate multiplied by its net fiscal disparities contribution, capped at the tax imposed within the municipality. These funds must be paid by county treasurers by December 1st each year, effective for property taxes payable in 2026 and beyond.