[Adopted 5-10-2022 by Ord. No. 1619]
This article shall be known as the "Volunteer Service Tax Credit
Ordinance."
Pennsylvania Act No. 91 of October 2020 ("Act 91") provides
a tax credit for municipal volunteers of fire companies and nonprofit
emergency medical services agencies who reside in Springfield Township.
The purpose of the Volunteer Service Tax Credit Ordinance is
to authorize enactment of a Volunteer Service Tax Credit Program which
provides a tax credit against an active volunteer's tax liability
as a financial incentive to acknowledge the value and the absence
of any public cost for volunteer fire protection and nonprofit emergency
medical services provided by active volunteers and to encourage individuals
to volunteer or for former volunteers to consider rejoining as active
volunteers in the volunteer fire/EMS entity.
Except as specifically stated in this section, terms in this
article shall have the same meaning as set forth in Act 91, which
terms are incorporated herein by reference as if set forth at length.
Uncompensated first responders in fire, rescue, emergency
medical services or emergency management within the Township who perform
their services without compensation and are otherwise qualified to
receive the benefits as set forth hereinafter.
A.
The tax credit provided by Act 91 is for residents only of Springfield
Township engaged in volunteer work for the benefit of Township residents,
as a reimbursement of real property taxes paid to Springfield Township.
The tax credit does not apply to any other taxes or to taxes assessed
in other municipalities.
B.
A volunteer first responder who has previously qualified for the
tax credit but who has since become injured on a call to the extent
that he or she is unable to continue to participate in any fire company
or ambulance activities shall remain eligible for certification for
a period of five years from the time he or she is first injured.
C.
The Board of Commissioners shall, with the advice of the Chief of
the Volunteer Fire Company or their designee, and the Supervisor or
Chief of the Volunteer Ambulance Corps or their designee, adopt guidelines,
including forms and applications, necessary to implement this section.
The Springfield Township Volunteer Fire Company and Springfield
Ambulance Corps shall be responsible for maintaining an "active crew"
list of activities by each qualified volunteer first responder who
is a member of their organization.
A.
Self-certification. 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
Manager. Such applications must be submitted no later than January
31 of any given year. Applications received by the Township after
January 31 will be denied.
B.
Municipal 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. The notarized eligibility
list is a notarized list of eligible, active volunteers which shall
be submitted to the Board of Commissions no later than 45 days before
tax notices are to be distributed, by the Chief of the Volunteer Fire
Department and the Supervisor or Chief of the Volunteer Ambulance
Corps. The Board of Commissioners of Springfield Township shall approve
all applicants that are on the notarized eligibility list. All applicants
approved by the Board of Commissioners of Springfield Township shall
be issued a tax credit certificate by the Township Manager.
C.
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, upon request, provide
a copy of the official tax credit register to the following:
Real estate tax credit. The qualified volunteer first responder
who has provided proper document certification on or before June 1
shall receive reimbursement of Township real property tax paid against
property in the Township which the qualified volunteer first responder
both owns and resides in. The amount of the credit is 100% of the
Township realty tax liability, not to exceed $1,000 annually.
A.
The Township Manager shall consider any active volunteer who may
satisfy the criteria established under this article for each type
of tax credit provided under this article and make a determination
to accept or reject any claim.
Any taxpayer aggrieved by a decision under § 129-8 shall have a right to appeal said decision within 30 days of the decision or rejection of the claim. All appeals of decisions under this section 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.
Penalties for false reporting. The penalty for false statements
in connection with claiming a tax credit under the provisions on this
article shall be as set forth in Act 91.
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 this article, it being the intent of the Township of Springfield
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
severable.
This article shall be effective May 10, 2022, and apply to real
estate taxes assessed and due in 2022.
