Allows county to establish auxiliary fire department.

This bill allows New Jersey counties to create their own paid auxiliary fire departments to support local municipal fire services. It requires counties to submit a detailed plan (including territorial zones and staffing) to the state fire coordinator for approval before establishing such a department. The county firefighters would be employees of the county, working under municipal fire officers during emergencies, and the bill exempts all costs for creating these departments from the county budget cap that normally limits tax increases to 2% annually. This directly affects counties seeking to address staffing shortages in local fire departments while providing concrete funding flexibility for new fire services.