Township of Shrewsbury, PA Part 5 VOLUNTEER SERVICE CREDIT PROGRAM

§ 24-501 Definitions.

[Ord. No. 2018-05, 11/7/2018]

The following words and phrases, when used in this Part, shall have the meanings given to them in this section, unless the context clearly indicates otherwise:

ACTIVE VOLUNTEER

A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 24-502, Subsection 3, who has complied with, and is certified under, the Volunteer Service Credit Program.

EARNED INCOME TAX

A tax on earned income and net profits levied under Chapter 3 of the Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act."[1]

ELIGIBILITY PERIOD

The time frame 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 § 24-502, Subsection 3.

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.

QUALIFIED REAL PROPERTY

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

[Added by Ord. No. 2022-07, 9/7/2022]

VOLUNTEER

A nonpaid member of a volunteer fire company or a nonprofit emergency medical service agency.

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 24-502 Volunteer Service Credit Program.

[Ord. No. 2018-05, 11/7/2018]

1. Establishment. Shrewsbury Township 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.

2. Program Criteria. The Board shall adopt, by resolution, the annual criteria that must be met to qualify for credits under the program based on the following, including, but not limited to:

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

B. The level of training and participation on informal 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.

(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 Entities. The Volunteer Service Credit Program is available to residents of the Township who are volunteers of the following volunteer fire companies and nonprofit emergency medical service agencies that provide service to Shrewsbury Township:

A. Glen Rock Hose & Ladder Company.

B. Glen Rock EMS.

C. Rose Fire Company.

D. Shrewsbury Volunteer Fire Company.

4. 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 § 24-503, Subsection 1.

A. For 2018, the eligibility period under the Volunteer Service Credit Program shall run from January 1, 2018, until December 31, 2018.

B. For 2019, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.

5. Recordkeeping. The Chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 24-502, Subsection 3, 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 Board of Supervisors, the State Fire Commissioner and the State Auditor General. The Chief or supervisor shall annually transmit to the Township 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 Township no later than January 15 of each year. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.

6. 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 Township Secretary. Applications shall not be accepted by the Township after April 1 of each year, for the preceding year.

7. Municipal Review. The Township Secretary shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. The Board of Supervisors shall approve all applicants that are on the notarized eligibility list. All applicants approved by the Board of Supervisors shall be issued a tax credit certificate by the Township Secretary.

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 Secretary shall issue updates, as needed, of the Official Tax Credit Register to the following:

A. Board of Supervisors;

B. Chief of the volunteer fire companies;

C. Chief or supervisor of the nonprofit emergency medical services agencies;

D. York Adams Tax Bureau for the Township Tax Collection District.

9. Injured Volunteers.

A. A volunteer who is injured while performing an action stated in the resolution establishing program criteria for the Volunteer Service Credit Program may be eligible for future tax credits if the injury must have occurred while responding to, or returning from, an emergency response call, or participating in an activity with one of the entities listed under § 24-502, Subsection 3.

B. An injured volunteer shall provide documentation from a licensed provider with the application required under § 24-502 stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured volunteer shall be deemed an active volunteer for that tax year.

C. An injured volunteer shall annually submit the application required under § 24-502, along with updated documentation from a licensed provider stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured volunteer shall again be deemed an active volunteer for that tax year. An injured volunteer shall only be deemed an active volunteer for a maximum of three consecutive tax years.

§ 24-503 Earned Income Tax Credit.

[Ord. No. 2018-05, 11/7/2018]

1. Tax Credit. Each active volunteer who has been certified under the Shrewsbury Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $500 of the earned income tax levied by the Township. 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.

2. Claim. An active volunteer with a tax credit certificate may file a claim for the tax credit on their Township earned income tax liability when filing a final return for the preceding calendar year with the tax officer for the Shrewsbury Township Tax Collection District.

3. Rejection of Tax Credit Claim.

A. The York Adams Tax Bureau shall reject a claim for a tax credit if the taxpayer is not on the Official Tax Credit Register issued by the Township Secretary.

B. If the York Adams Tax Bureau 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 § 24-504.

C. Taxpayers shall have 30 days to appeal the decision of the York Adams Tax Bureau.

§ 24-504 Real Property Tax Credit.

[Added by Ord. No. 2022-07, 9/7/2022[1]]

1. Tax Credit. Each active volunteer who has been certified under the program shall be eligible to receive a real property tax credit of 100% of the Township 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.

2. Claim.

A. An active volunteer with a tax credit certificate may file a claim for the tax credit on their qualified real property tax liability for the Township's real estate tax levy. The tax credit shall be administered as a refund by the Township Treasurer. An active volunteer shall file the following with the Township Secretary.

(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.

(a) If two or more volunteers own the same qualified real property, then all of them may attempt to utilize their real estate tax credit, provided however, that the cumulative credit recognized shall not exceed the real estate taxes received by the Township in any given year.

(2) The tax credit certificate.

(3) Photo identification.

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

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

3. Rejection of the Tax Credit Claim.

A. The Township Secretary shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection 2A.

B. If the Township Secretary 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 § 24-505.

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

[1] Editor's Note: This ordinance also renumbered former §§ 24-504 and 24-505 as §§ 24-505 and 24-506, respectively.

§ 24-505 Appeals.

[Ord. No. 2018-05, 11/7/2018]

1. Earned Income Tax Credit Appeals.

A. Any taxpayer aggrieved by a decision under § 24-503 shall have a right to appeal said decision.

B. A taxpayer shall have 30 days to appeal a decision or rejection of a claim.

C. All appeals of decisions under § 24-503 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."[1]

[1] Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.

2. Real Property Tax Credit Appeals.

A. Any taxpayer aggrieved by a decision under § 24-504 shall have the right to appeal said decision.

B. A taxpayer shall have 30 days to appeal a decision or rejection of a claim.

C. All appeals under § 24-504 shall follow the provisions of 2 Pa.C.S. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the " Local Agency Law."

§ 24-506 Severability.

[Ord. No. 2018-05, 11/7/2018]

In the event that any provision, section, sentence, clause, or part of this Part is held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of the Part, it being the intent of the Shrewsbury Township Board of Supervisors that such remainder shall be and shall remain in full force and effect; and for this purpose, the provisions of this Part are hereby declared to be severable.