[Ord. No. 2017-751, 10/11/2017]
This Part shall be known as the "Volunteer Tax Credit Ordinance"
of the Borough of Morton.
[Ord. No. 2017-751, 10/11/2017]
The following words and phrases, when used in this Part, shall
have the meanings given to them in this Part unless the context clearly
indicates otherwise.
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under §
24-603, Subsection
3, who has complied with, and is certified under, the Volunteer Service Credit Program.
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
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.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[Ord. No. 2017-751, 10/11/2017]
1. Establishment. Morton Borough 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 Council shall establish, by resolution, the
annual criteria that must be met to qualify for credits under the
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:
(2)
Providing facility or equipment maintenance.
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 Borough who are volunteers of the following volunteer
fire companies and nonprofit emergency medical service agencies that
provide service to Morton Borough:
A. Morton Rutledge 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 §
24-603.
A. For 2017, the eligibility period under the Volunteer Service Credit
Program shall run from January 20, 2017 until December 1, 2017.
B. For 2018, and each subsequent year thereafter, the eligibility period
shall run from January 1 until December 1.
5. Recordkeeping. The Chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under 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 Borough Council, the State Fire Commissioner and the State Auditor General. The Chief, or supervisor, shall annually transmit to the Borough 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 Borough no later than December 1 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 Borough
Secretary. Applications shall not be accepted by the Borough after
April 1 of each year.
7. Municipal Review. The Borough Secretary shall review the applications
for credit under the Volunteer Service Credit Program and shall cross
reference them with the notarized eligibility list. The Borough Council
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Borough Council shall be issued
a tax credit certificate by the Borough Secretary.
8. Official Tax Credit Register. The Borough shall keep an official
Tax Credit Register of all active volunteers that were issued tax
credit certificates. The Borough Secretary shall issue updates, as
needed, of the official Tax Credit Register to the following:
B. Chief of the volunteer fire company;
C. Chief or supervisor of the nonprofit emergency medical services agency.
9. Injured Volunteers.
A. An emergency responder that is 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 one of the entities listed under Subsection
3.
B. An injured emergency responder shall provide documentation from a
licensed physician with the application required under this section
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.
C. An injured emergency responder shall annually submit the application
required under this section, 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.
[Ord. No. 2017-751, 10/11/2017]
1. Tax Credit. Each active volunteer who has been certified under the
Morton Borough Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the borough 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. Claims.
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 Borough's real estate tax levy. The tax credit shall
be administered as a refund by the borough treasurer. An active volunteer
shall file the following with the Borough Secretary.
(1)
A true and correct receipt from the borough real estate tax
collector of the paid Borough real property taxes for the tax year
which the claim is being filed.
(2)
The tax credit certificate.
(4)
Documentation that the 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 Borough Treasurer shall issue the tax refund to the
active volunteer.
3. Rejection of the Tax Credit Claim.
A. The Borough Secretary shall reject the claim for a borough real property
tax credit if the taxpayer fails to provide the documents required
under Subsection 2A.
B. If the Borough 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 §
24-605.
C. Taxpayers shall have 30 days to appeal the decision of the Borough
Secretary.
[Ord. No. 2017-751, 10/11/2017]
1. Real Property Tax Credit Appeals.
A. Any taxpayer aggrieved by a decision under §
24-604 shall have a right to appeal said decision.
B. A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
C. All appeals under §
24-604 shall follow the provisions of 2 Pa.C.S.A. Chapter
5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter
7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."