[Adopted 2-14-2019 by Ord. No. O-1-2019]
This article shall be known as the "Unity Township Volunteer
Service Credit Program Ordinance".
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 listed under § 109-90C who lives within the geopolitical boundaries of the Township of Unity and who has complied with, and is certified under, the Volunteer Service Credit Program.
A tax on earned income and net profits levied under Chapter
3 of the Act of December 31, 1965 (P.L. 1257, No. 511), 53 P.S. §
6924.301 et seq., known as the "Local Tax Enabling Act."
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with the entity listed under § 109-90C.
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.
The Township of Unity, Westmoreland County, Pennsylvania,
acting through its elected Board of Supervisors.
Any Volunteer Fire Company operating from a location within
the geopolitical boundaries of the Township of Unity, Westmoreland
County, Pennsylvania.
A member of a Unity Township Volunteer Fire Company.
A.
Establishment. The 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.
B.
Program criteria. The Township 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.
(4)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a Volunteer
Fire Company.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Township who are volunteers of the following volunteer
fire companies that provide service to Township and/or the Borough
of Youngstown:
D.
Eligibility period. A volunteer must meet the minimum criteria under this section, during the eligibility period to qualify for the tax credits established under § 109-90.
E.
Recordkeeping. The chief of the volunteer fire company listed under § 109-90C 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 Township, the State Fire Commissioner and the State Auditor General. The chief 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 February 1st of each year. The chief 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. The 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 Secretary. Applications
shall not be accepted by the Township after February 1 of each year.
Any false or misleading information given to secure a tax credit or
rebate hereunder shall be punishable in accordance with Pennsylvania
Law relating to same.
G.
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 Township Supervisors
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by Township Supervisors shall be issued
a tax credit certificate by the Township Secretary.
H.
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 shall issue updates, as needed,
of the official Tax Credit Register to the following:
I.
Injured volunteers.
(1)
An emergency responder 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 any Unity Township Volunteer Fire Company.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 109-90 stating that their injury prevents them 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 § 109-90, along with updated documentation from a licensed physician stating that the injury still exists and prevents them 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
Township's Volunteer Service Credit Program shall be eligible to receive
a tax credit of up to $250 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.
B.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on their municipality's earned income tax
liability when filing a final return for the preceding calendar year
with the tax officer for the Westmoreland County 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 Township
Secretary.
(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 § 109-93.
(3)
Taxpayers shall have 30 days from the date of the rejection letter
to appeal the decision of the tax officer.
A.
Tax credit. Each active volunteer who has been certified under the
Township's Volunteer Service Credit Program shall be eligible to receive
a real property tax credit of 20% of the municipal 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 their qualified real property tax liability
for the municipality'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:
(a)
A true and correct receipt from the Township's real estate Tax
Collector of the paid municipal real property taxes for the tax year
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 Township Treasurer shall issue the tax refund to the
active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Township Secretary shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
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 § 109-93.
(3)
Taxpayers shall have 30 days from the date of the "rejection notice"
to appeal the decision of the Township Secretary.
A.
Earned income tax credit appeals.
(2)
A taxpayer shall have 30 days from the date the decision was issued
to appeal a decision or rejection of their claim. The appeal shall
be filed on a form provided by the Township and shall state, with
specificity, the reason the Taxpayer believes they are entitled to
relief.
(3)
All appeals shall be heard by the Board of Supervisors of Unity Township.
A hearing on any such appeal shall be scheduled before the Supervisors
within 45 days from the date the appeal is filed. The taxpayer may
request the hearing before the Supervisors be private. Otherwise,
the hearing shall be open to the public. In the event the Taxpayer
requires additional time to present their case, the Supervisors may
schedule an additional hearing or hearings on same.
(4)
The Taxpayer has a right to be represented by counsel at the hearing.
Although no stenographic record is required to be kept, either the
Board of Supervisors or the Taxpayer my make a stenographic record
of such proceedings at their own cost and expense.
(5)
The Board of Supervisors shall issue a written decision to the Taxpayer
within 45 days of the date of the last hearing on the taxpayer's appeal
setting forth the reasons for same.
(6)
Any taxpayer aggrieved by a decision of the Board of Supervisors,
shall have the right to appeal same to the Court of Common Pleas of
Westmoreland County within 30 days of the date the Supervisors' written
decision is issued.
(7)
The Board of Supervisors' prior approval of an eligibility list containing
the taxpayer's name shall not be dispositive of the taxpayer's entitlement
to the credit at issue when the basis for denial relates to a subsequent
contest of the taxpayer's eligibility to receive the credit.
B.
Real property tax credit appeals.
(1)
Any taxpayer aggrieved by a decision under this section shall have
a right to appeal said decision.
(2)
A taxpayer shall have 30 days from the date the decision was issued
to appeal a decision or rejection of their claim. The appeal shall
be filed on a form provided by the Township and shall state, with
specificity, the reason the taxpayer believes they are entitled to
relief.
(3)
All appeals shall be heard by Unity Township Board of Supervisors.
A hearing on any such appeal shall be scheduled before Board within
45 days from the date the appeal is filed. The taxpayer may request
the hearing before the Board of Supervisors be private. Otherwise,
the hearing shall be open to the public. In the event the taxpayer
requires additional time to present their case, the Supervisors may
schedule an additional hearing or hearings on same.
(4)
The taxpayer has a right to be represented by counsel at the hearing.
Although no stenographic record is required to be kept, either the
Board of Supervisors or the taxpayer my make a stenographic record
of such proceedings at their own cost and expense.
(5)
The Supervisors shall issue a written decision to the taxpayer within
45 days of the date of the last hearing on the taxpayer's appeal setting
forth the reasons for same.
(6)
Any taxpayer aggrieved by a decision of the Supervisors, shall have
the right to appeal same to the Court of Common Pleas of Westmoreland
County within 30 days of the date the Supervisors' written decision
is issued.
(7)
The Supervisors' prior approval of an eligibility list containing
the taxpayer's name shall not be dispositive of the taxpayer's entitlement
to the rebate at issue when the basis for denial relates to a subsequent
contest of the taxpayer's eligibility to receive the rebate.
In the event that any provision, section, sentence, clause,
or part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the article, it being the intent of the Township that such
remainder shall be and shall remain in full force and effect and for
this purpose the provisions of this article are hereby declared to
be severable.
This article shall be effective immediately.
