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

This bill (A5536) changes how fire districts in New Jersey can request approval to exceed the annual property tax levy cap (currently limited to a 2% increase). Instead of requiring a public vote by residents, fire districts would submit requests directly to the Local Finance Board. The Board must consider changes in the district's budget or revenue when deciding, and its approval or denial would be final with no appeals allowed for that fiscal year. This applies specifically to fire districts (not other local governments) and affects their ability to raise funds without voter input.