City aid formula sparsity factor establishment and appropriation

This bill establishes a "sparsity adjustment" in Minnesota's city aid formula to account for low population density. It adds $200 to the aid calculation for cities meeting specific density thresholds: those with 10,000+ residents and under 150 people per square mile, or smaller cities (under 10,000 residents) with under 30 people per square mile, based on federal census data. All other cities receive no adjustment. The change applies to city aid payments starting in 2026, alongside an increase in the total annual city aid appropriation from $644 million (2024-2025) to a higher amount for 2026 onward.