Modifies procedure for fire districts to request exemption from property tax levy cap.

This bill (S 2152) changes how fire districts in New Jersey can request tax increases above the 2% property tax levy cap. Currently, fire districts must hold a voter referendum to raise taxes beyond this limit, but the bill would allow them to instead seek approval directly from the Local Finance Board. The Board would review requests based on changes in budget needs or revenue, and its decision would be final with no appeals allowed. This affects fire districts’ budgeting process but does not change the 2% tax cap itself.