Fillmore County; payment of disparity reduction aid to jurisdictions required, and money appropriated.

This bill requires Fillmore County jurisdictions to receive back payments for disparity reduction aid from 2024 and 2025 that were not previously distributed. The legislation directs the state revenue and education commissioners to include these missed payments in the 2027 aid distribution to local governments and school districts, ensuring the total aid does not reduce any jurisdiction's 2027 tax levy below zero. The bill also cancels previously appropriated funds for 2025 aid and allocates $530,358 to the revenue commissioner and $482,868 to the education commissioner from the general fund to cover these payments in fiscal year 2028.