Township of Moon, PA Part 11 VOLUNTEER SERVICE CREDIT

§ 24-1101 Title.

[Ord. No. 673, 4/4/2018]

This Part shall be known and may be cited as the "Volunteer Service Credit Ordinance."

§ 24-1102 Definitions. [1]

[Ord. No. 673, 4/4/2018]

The following words and phrases when used in this Part shall have the meanings set forth below, except where the context clearly indicates a different meaning. Any terms and phrases not defined herein shall be interpreted consistent with the definitions and meanings referenced in the Tax Credit Act.[2]

ACTIVE VOLUNTEER

A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 24-1103, Subsection 3, of this Part who has complied with, and is certified under, the Volunteer Service Credit Program.

ELIGIBILITY PERIOD

The timeframe when volunteers may earn credit under the Volunteer Service Credit Program.

EMERGENCY RESPONDER

A volunteer who responds to an emergency call with one of the entities listed under § 24-1103, Subsection 3, of this Part.

EMERGENCY RESPONSE CALL

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.

FIRE CHIEF

The duly elected Chief of the Fire Company.

FIRE COMPANY

The Moon Township Volunteer Fire Company, Inc., a nonprofit corporation organized and existing under the laws of the Commonwealth of Pennsylvania.

QUALIFIED REAL PROPERTY

A residential real property owned and occupied as the domicile of an active volunteer.

REAL PROPERTY TAX

The real property tax levied by the Township pursuant to § 68205 of the Pennsylvania Second Class Township Code, 53 P.S. § 68205 et seq., as amended, and other applicable law and ordinances.

TAX CREDIT ACT

The Act related to incentives for municipal volunteers of fire companies and nonprofit emergency medical service agencies, Act 172 of 2016, 35 Pa.C.S. § 79A01 et seq., as amended.

VOLUNTEER

Same as the definition of "volunteer" contained in § 79A03 of the Tax Credit Act.

VOLUNTEER SERVICE CREDIT PROGRAM

The Township Volunteer Service Credit Program established under this Part pursuant to the Tax Credit Act.

[1] Editor's Note: See also the general definitions contained in Chapter 1, Part 1 of this Code.

[2] Editor's Note: See 35 Pa.C.S.A. § 79A01 et seq.

§ 24-1103 Volunteer Service Credit Program.

[Ord. No. 673, 4/4/2018]

1. Establishment. Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the volunteer fire companies and nonprofit emergency medical service agencies serving the Township.

2. Program Criteria. The Board of Supervisors shall establish, by resolution, the annual criteria that must be met to qualify for credits under the Volunteer Service Credit Program based on the following:

A. The number of emergency response calls to which a volunteer responds.

B. The level of training and participation in formal training and drills for a volunteer.

C. The total amount of time expended by a volunteer on administrative and other support services, including but not limited to:

(1) Fundraising;

(2) Providing facility or equipment maintenance; and

(3) Financial bookkeeping.

D. 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.

E. The total number of years the volunteer has served.

3. Eligible Entity. The Volunteer Service Credit Program is available to residents of the Township who are volunteers of the following volunteer fire company that provides service to the Township:

A. The Fire Company.

4. Eligibility Period. A volunteer must meet the minimum criteria, set by resolution pursuant to this section, during the eligibility period to qualify for a tax credit in the succeeding calendar year established under § 24-1104 of this Part. The eligibility period shall run from January 1 through December 31 of each year, beginning with a tax credit in calendar year 2018 for service in the prior calendar year of 2017 (by way of example, to obtain a tax credit during calendar year 2018, the volunteer must have satisfied the minimum criteria during calendar year 2017 and file the application material required by § 24-1104 of this Part).

5. Recordkeeping. The Fire Chief shall establish and maintain a service log to document the activities of each volunteer that qualifies for credit under the criteria of the Volunteer Service Credit Program pursuant to the requirements of the Tax Credit Act. These service logs shall be subject to periodic review by the Township and the Township Manager upon request, and as otherwise provided in the Tax Credit Act. The Fire Chief shall annually transmit to the Township Manager a notarized eligibility list for all volunteers that have met the minimum criteria for the Volunteer Service Credit Program. This notarized eligibility list shall be transmitted to the Township Manager by no later than February 14th of each succeeding year (by way of example, the notarized eligibility list for volunteer service in 2017 shall by transmitted by the Fire Chief to the Township Manager by no later than February 14, 2018).

6. Application. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application, on an annual basis, for certification to the Fire Chief. The Fire Chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and forward it to the Township Manager. Applications for a given year shall not be accepted by the Township after January 31 of each succeeding year (by way of example, applications for a tax credit in 2018 shall not be accepted by the Township after January 31, 2019).

7. Township Review. The Township Manager shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list required by § 79A21 of the Tax Credit Act. The Board of Supervisors hereby delegates to the Township Manager the authority and responsibility to approve all applicants that are on such notarized eligibility list and the authority to issue a tax credit certificate to all such approved applicants.

8. Official Tax Credit Register. The Township shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Township Manager shall issue updates, as needed, of the official Tax Credit Register to the Board of Supervisors and the Fire Chief.

9. Injured Volunteers. An active volunteer that is injured during an emergency response call may be eligible for future tax credits subject to compliance with the requirements of § 79A23(b) of the Tax Credit Act and this Part, provided:

A. The injury occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under § 24-1103, Subsection 3, of this Part.

B. The injured volunteer shall provide documentation from a licensed physician with the application required under § 24-1103, Subsection 6, of this Part stating that the injury prevents the volunteer from performing the duties of an active volunteer.

C. The injured volunteer shall annually submit the application required under § 24-1103, Subsection 6, of this Part, along with updated documentation from a licensed physician stating that the injury still exists and prevents him from qualifying as an active volunteer. The injured volunteer shall be deemed an active volunteer for that tax year and up to a maximum of five consecutive tax years.

§ 24-1104 Real Property Tax Credit.

[Ord. No. 673, 4/4/2018]

1. Tax Credit. Each active volunteer who has been certified under the Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 20% of the Township tax liability on qualified real property. If the real property tax is paid in the penalty period, the tax credit shall only apply to the base tax year liability.

2. Claim.

A. An active volunteer with a tax credit certificate may file a claim for the tax credit on his qualified real property tax liability for the Township real property tax. The tax credit shall be administered as a refund by the Township Treasurer. An active volunteer shall file the following with the Township Manager:

(1) A true and correct receipt from the Township real estate tax collector of the paid Township real property taxes for the tax year which the claim is being filed.

(2) The tax credit certificate.

(3) Photo identification.

(4) Documentation that the real property tax paid was for qualified real property as defined in this Part.

B. If the active volunteer provides all documents required under this subsection, the Township Treasurer shall issue the real property tax refund to the active volunteer.

3. Rejection of the Tax Credit Claim.

A. The Township Manager shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under § 24-1104, Subsection 2A, of this Part.

B. If the Township 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 § 24-1105 of this Part.

C. Taxpayers shall have 30 days to appeal the decision of the Township Manager.

§ 24-1105 Appeals.

[Ord. No. 673, 4/4/2018]

1. Tax Credit Appeals. Any taxpayer aggrieved by a decision under § 24-1104 shall have a right to appeal said decision to the Township Board of Appeals established by the Construction Code [Chapter 5, Part 1], provided that a written application for an appeal is filed within 30 days after receipt of said decision or notice, along with payment of an appeal fee in an amount set from time to time by resolution of the Board of Supervisors. All appeals before the Township Board of Appeals under this subsection shall proceed under the regulations and procedures established in the Construction Code [Chapter 5, Part 1].

2. Appeals for Denied Applications. Any volunteer denied a credit because he was determined to be ineligible because he is not an active volunteer, or did not complete the program criteria may appeal said decision to the Township Board of Appeals established by the Construction Code [Chapter 5, Part 1], provided that a written application for an appeal is filed within 10 days after receipt of said decision or notice, along with payment of an appeal fee in an amount set from time to time by resolution of the Board of Supervisors. All appeals under this subsection shall proceed under the regulations and procedures established in the Construction Code [Chapter 5, Part 1]; provided, however, the decision of the Board of Appeals under this subsection shall be final.