MN SF5461

Creates a new local government aid program in Minnesota Statutes chapter 477A for special taxing districts that provide fire protection or ambulance services.

Establishes two aid calculation methods: population need aid (based on district population and a population factor) and area need aid (based on district acreage and an area factor).

Limits aid awards to a specified percent of each district's certified levy and requires the commissioner of revenue to calculate and distribute payments annually by December 26.

Directs the commissioner to allocate appropriated funds between population-based and area-based aid using basic allowance calculations that ensure specified percentages go to each aid type.

Takes effect beginning for aids payable in 2025, with specific appropriation amount and percentage caps to be determined (shown as blank in bill text).