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

This bill changes how fire districts in New Jersey can request permission to raise property taxes above the standard 2% annual levy cap. Currently, fire districts must seek voter approval through a public referendum to exceed the cap, but this bill allows them to instead apply directly to the Local Finance Board for approval. The Board must consider the fire district's specific financial circumstances, such as budget changes or revenue shifts, when reviewing the request. If denied, the Board's decision is final for that fiscal year with no appeals allowed. This applies only to fire districts, not other local governments like municipalities.