[Adopted 11-13-2017 by Ord. No. 2818]
Each qualifying volunteer of the Bon Air. Brookline, Llanerch,
Manoa and Oakmont Fire Companies (the "fire companies"), who is certified
as such in accordance with the provisions of this article, shall be
entitled to receive a property tax credit of 20% per year. The credit
shall only be applied to the Township real estate tax payable to Haverford
Township.
A "qualifying volunteer" shall be defined as a volunteer who has accumulated 200 service credits (as defined in § 165-73) during the eligibility period. For 2017, the eligibility period is January 20, 2017 (the effective date of Act 172), through December 15, 2017, for effect on the 2018 Township real estate tax bill. For 2018 and subsequent years, the eligibility period shall be December 16 through the following December 15 for effect on the following year's Township real estate tax. A qualifying volunteer must also be legally liable for property tax in Haverford Township (e.g., legal property owner) and an active volunteer as of December 31 of each year.
Act 172 of 2016 allows for an active volunteer who was permanently
injured during a response to an emergency call and can no longer serve
as an active volunteer because of the injury but would otherwise be
eligible for the tax credit to be considered eligible regardless of
the service credit requirement. The injured volunteer certification
would remain in effect for the succeeding five years.
Act 172 of 2016 authorizes the municipality to establish the
credit program. Each department chief will monitor service on a quarterly
basis to ensure consistent service throughout the year. Service credits
will be earned as follows:
A.
Firefighters: five credits for each active firefighting call answered.
B.
Training: one credit for each hour of training attended.
C.
Administrative service: one credit for each hour of service in fund-raising,
facility/equipment maintenance, community goodwill, auxiliary. or
fire police services.
The Township will furnish uniform recordkeeping summary templates
for volunteer applications and certifications. Each fire chief (or
designee) shall establish and maintain service logs documenting all
credit activity hours for each volunteer. These logs are subject to
inspection by the municipality and other regulatory agencies (e.g.,
State Fire Commissioner) and should be the basis for the Chief's notarized
list of volunteers who have met the criteria for tax credit.
By December 15 of each year, each company's fire chief
(or designee) and another officer of the company must submit a notarized
list of qualifying volunteers, along with copies of each individual
volunteer's annual application, to the Township's Director
of Finance.
A volunteer who wants to take advantage of the credit must sign
and submit an application for certification to their chief or supervisor.
who will sign and attest that the volunteer meets the qualifications
of the program or the fact that the volunteer can no longer serve
due to an injury. The application will then be forwarded to the Township.
[Amended 7-9-2018 by Ord.
No. 2841]
Property owners will receive the annual Township tax bill on
or around February 1 of each year and must pay in full before being
deemed delinquent or assigned to Delaware County Tax Claim. Credit
will not automatically show on the annual tax bill. Within 60 days
of payment in full and submission of acceptable application and certification
by the volunteer's Fire Chief, the Township will generate a refund
representing 20% of Township real estate tax levied. This refund will
be paid via check made payable to the property owner.
If the Township deems a volunteer's application for real
estate tax credit to be unqualified or incomplete and rejects a claim
for refund. any volunteer deemed unqualified or ineligible shall have
the right to appeal said decision. A volunteer will have 30 days to
appeal the decision with a written appeal to the Township Manager.
All appeals 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."
