Allows county to establish auxiliary fire department.

This bill allows New Jersey counties to establish paid auxiliary fire departments to supplement municipal fire services. County commissioners must create a detailed plan for approval by the State Fire Coordinator, designating up to three territorial areas and outlining staffing, equipment, and emergency response coordination with municipal fire officers. The plan must ensure county firefighters support all local fire departments during emergencies while adhering to municipal authority during incidents. Crucially, costs for establishing these departments are exempt from the standard 2% annual property tax increase limit for county budgets.