[Ord. No. 673, 4/4/2018]
This Part shall be known and may be cited as the "Volunteer
Service Credit Ordinance."
[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]
The timeframe when volunteers may earn credit under the Volunteer
Service Credit Program.
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.
The duly elected Chief of the Fire Company.
The Moon Township Volunteer Fire Company, Inc., a nonprofit
corporation organized and existing under the laws of the Commonwealth
of Pennsylvania.
A residential real property owned and occupied as the domicile
of an active volunteer.
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.
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.
Same as the definition of "volunteer" contained in § 79A03
of the Tax Credit Act.
The Township Volunteer Service Credit Program established
under this Part pursuant to the Tax Credit Act.
[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.
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:
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.
[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.
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.
[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.