Relates to excluding expenditures for school resource officers employed by a municipality and assigned to a school district from tax levy limitations

S 241 excludes costs for school resource officers (SROs) employed by a municipality but assigned to a school district from tax levy limits that restrict annual tax increases. This means school districts can cover these security personnel expenses without triggering the usual requirement for voter approval to raise taxes above the limit. The exemption applies only when the district complies with specific requirements under real property tax law. The bill directly affects school districts and municipalities managing school security funding.