Concerns local government acquisitions of fire fighting apparatus and equipment, through purchase or lease.

This bill updates New Jersey state law to explicitly include fire fighting apparatus and equipment (like fire trucks) under the standard 15-year useful life classification for local government equipment. It affects all New Jersey municipalities and counties that purchase or lease fire apparatus, requiring them to account for these assets over a 15-year period for budgeting and financial reporting. The bill amends existing statute N.J.S.40A:2-22 to add fire fighting equipment to the list of items with a 15-year depreciation period, aligning it with other municipal equipment like voting machines and machinery. This change clarifies the accounting treatment but does not alter funding, procurement rules, or operational requirements for fire departments.