Fillmore County jurisdictions disparity reduction aid payment requirement

This bill requires the state to make up for missed disparity reduction aid payments to local governments in Fillmore County for the years 2024 and 2025. The funds will be distributed in 2027 to counties, cities, towns, and special taxing districts, with separate amounts allocated to school districts, ensuring that no jurisdiction's tax levy drops below zero. To cover these payments, the legislation cancels unused appropriations from 2025 and adds new funding to the state budget for fiscal year 2028. The bill also instructs state officials to return any unspent money to the general fund by June 30, 2027.