Local government units levy limits establishment provision

This bill updates how Minnesota local governments calculate the base amount for property tax levy limits, starting with taxes payable in 2027. It changes the calculation method to use the final certified tax levy from the previous year instead of older levy aid bases, and adjusts how population growth and inflation factors are applied. The new formula allows local governments to increase their tax levy limits based on changes in the implicit price deflator and population, with additional adjustments for years after 2027 that account for differences between certified and final levies. These changes directly affect school districts, cities, counties, and other local taxing units that rely on property taxes to fund their operations.