[Adopted 8-8-2017 by Ord.
No. 1353]
The following words and phrases, when used in this article,
shall have the meanings given to them in this section unless the context
clearly indicates otherwise:
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 299-52C, who has complied with, and is certified under, the Volunteer Service Credit Program.
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
A volunteer who responds to an emergency call with one of the entities listed under § 299-52C.
Any emergency call to which a volunteer responds, including
travel directly from and to a volunteer's home, place of business
or other place where he/she shall have been when the call was received.
A residential real property owned and occupied as the domicile
of an active volunteer.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
A.
Establishment.
The Borough of Sewickley hereby establishes a volunteer service credit
program. The goal of the program is to encourage membership and service
in the community's volunteer fire companies and nonprofit emergency
medical service agencies.
B.
Program
criteria. The Board shall establish, by resolution, the annual criteria
that must be met to qualify for credits under the program, based on
the following:
(1)
The
number of emergency response calls to which a volunteer responds.
(2)
The
level of training and participation in formal training and drills
for a volunteer.
(3)
The
total amount of time expended by a volunteer on administrative and
other support services, including but not limited to: a) fundraising;
b) providing facility or equipment maintenance; c) financial bookkeeping.
(4)
The
involvement in other events or projects that aid the financial viability,
emergency response or operational readiness of a volunteer fire company
or a nonprofit emergency medical service agency.
(5)
The
total number of years the volunteer has served.
C.
Eligible
entities. The Volunteer Service Credit Program is available to residents
of the . Borough who are volunteers of the Cochran Hose Company and
nonprofit emergency medical service agencies that provide service
to the Borough of Sewickley.
D.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the tax credits established under § 299-53.
E.
Recordkeeping. The Chief of the Cochran Hose Company and/or the supervisor of the nonprofit emergency medical service agency listed under § 299-52C shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to review by the Borough of Sewickley, the State Fire Commissioner and the State Auditor General. The Chief or supervisor shall annually transmit to the Borough a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Borough no later than January 31 of each year. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
F.
Application.
Volunteers that have met the minimum criteria of the Volunteer Service
Credit Program shall sign and submit an application for certification
to their Chief or supervisor. The Chief or supervisor shall sign the
application if the volunteer has met the minimum criteria of the Volunteer
Service Credit Program and forward it to the Borough Manager. Applications
shall not be accepted by the Borough after April 1 of each year.
G.
Municipal
review. The Borough Manager shall review the applications for credit
under the Volunteer Service Credit Program and shall cross reference
them with the notarized eligibility list. The Borough Council of the
Borough of Sewickley shall approve all applicants that are on the
notarized eligibility list. All applicants approved by the Borough
Council of the Borough of Sewickley shall be issued a tax credit certificate
by the Borough Manager.
H.
Official
Tax Credit Register. The Borough shall keep an Official Tax Credit
Register of all active volunteers that were issued tax credit certificates.
The Borough Manager shall issue updates, as needed, of the Official
Tax Credit Register to the following:
I.
Injured
volunteers.
(1)
An emergency responder that is injured during an emergency response call may be eligible for future tax credits. The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under § 299-52C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 299-52, stating that his or her injury prevents him or her from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(3)
An injured emergency responder shall annually submit the application required under § 299-2, along with updated documentation from a licensed physician, stating that the injury still exists and prevents him or her from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
A.
Tax credit.
Each active volunteer who has been certified under the Borough of
Sewickley Volunteer Service Credit Program shall be eligible to receive
a tax credit of up to $300 of the earned income tax levied by the
Borough. When an active volunteer's earned income tax liability is
less than the amount of the tax credit, the tax credit shall equal
the individual's tax liability.
B.
Claim.
An active volunteer with a tax credit certificate may file a claim
for the tax credit on his or her Township earned income tax liability
when filing a final return for the preceding calendar year with the
Tax Officer for the Allegheny North Tax Collection District.
C.
Rejection
of tax credit claim.
(1)
The
Tax Officer shall reject a claim for a tax credit if the taxpayer
is not on the Official Tax Credit Register issued by the Borough Manager.
(2)
If the Tax Officer rejects the claim, the taxpayer shall be notified in writing of the decision. The notice shall include the reasons for the rejection and provide the method of appealing the decision pursuant to § 299-55.
(3)
Taxpayers
shall have 30 days to appeal the decision of the Tax Officer.
A.
Tax credit.
Each active volunteer who has been certified under the Borough of
Sewickley Volunteer Service Credit Program shall be eligible to receive
a real property tax credit of 20% of the Borough tax liability on
qualified real property. If the tax is paid in the penalty period,
the tax credit shall only apply to the base tax year liability.
B.
Claim.
(1)
An
active volunteer with a tax credit certificate may file a claim for
the tax credit on his or her qualified real property tax liability
for the Borough of Sewickley's real estate tax levy. The tax credit
shall be administered as a refund by the Borough Treasurer. An active
volunteer shall file the following with the Borough Manager:
(a)
A true and correct receipt from the Borough of Sewickley Real Estate
Tax Collector of the paid Borough real property taxes for the tax
year for which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property as
defined in this article.
(2)
If
the active volunteer provides all documents required under this subsection,
the Borough shall issue the tax refund to the active volunteer.
C.
Rejection
of the tax credit claim.
(1)
The Borough Manager shall reject the claim for a Borough real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Borough Manager rejects the claim, the taxpayer shall be notified in writing of the decision. The notice shall include the reasons for the rejection and provide the method of appealing the decision pursuant to § 299-55.
(3)
Taxpayers
shall have 30 days to appeal the decision of the Borough Manager.
A.
Earned
income tax credit appeals.
(2)
A
taxpayer shall have 30 days to appeal a decision or rejection of claim.
B.
Real property
tax credit appeals.
(2)
A
taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3)
All appeals under § 299-54 shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."[2]
[2]
Editor's Note: See 2 Pa.C.S.A. §§ 551 et seq. and
751 et seq.
