Referendum allowances reduced, local optional revenue authority increased, and money appropriated.

HF 2100 modifies Minnesota school funding by increasing the amount school districts can raise locally through optional levies starting in fiscal year 2027. It raises the first-tier local revenue from $300 to $400 per adjusted pupil unit (for 2027+), while adjusting second-tier levy limits to $671,345 per pupil unit by 2027. The bill also reduces referendum allowances by $424 from previous calculations and sets new limits for future years. These changes directly affect all Minnesota public school districts in their local revenue generation. The bill appropriates funds for the Department of Education and general education aid for fiscal years 2026-2027.