[Adopted 4-17-2019 by Ord. No. 1015]
Unless otherwise expressly stated, the following words and phrases
shall be construed throughout this article to have the meanings indicated
in this article:
A volunteer member of one of the entities listed in § 458-24C, Eligible entities, who has complied with, and is certified under, the Volunteer Service Credit Program.
[Amended 2-19-2020 by Ord. No. 1023]
The appointed Manager for the Borough of Narberth or the
Manager's designee.
The Chief or Acting Chief of the Narberth Fire Company, the
Chief or Acting Chief of Operations of Narberth Ambulance, or the
Chief or Acting Chief of an individual fire company constituting a
member company of the Lower Merion Fire Department.
[Amended 2-19-2020 by Ord. No. 1023]
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with one of the entities listed under § 458-24C, Eligible entities.
[Amended 2-19-2020 by Ord. No. 1023]
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 the volunteer shall have been when the call was
received.
[Amended 4-21-2021 by Ord. No. 1032]
The volunteer medical service corps serving Narberth Borough,
Lower Merion Township, and other surrounding municipalities.
[Amended 2-19-2020 by Ord. No. 1023]
A residential real property in Narberth Borough owned individually
or jointly by an active volunteer and occupied as that volunteer's
domicile. Only one property shall be considered the volunteer's domicile.
A volunteer member of one of the entities listed in § 458-24C, Eligible entities.
[Amended 2-19-2020 by Ord. No. 1023]
A.
Establishment. Narberth Borough hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage membership
and service in the Narberth Fire Company and/or Narberth Ambulance.
B.
Program criteria. The Borough Council 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 or a nonprofit emergency medical service agency.
(5)
The total number of years the volunteer has served as a volunteer.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of Narberth Borough who are volunteers of the Narberth
Fire Company and/or Narberth Ambulance, or who are volunteers of the
volunteer fire companies located in Lower Merion Township that are
member companies of the Lower Merion Fire Department.
[Amended 2-19-2020 by Ord. No. 1023]
D.
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 § 458-25.
[Amended12-18-2019 by Ord. No. 1021 ]
E.
Recordkeeping. Each Chief shall keep specific written 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. Each Chief shall annually transmit
to the Borough Manager a notarized eligibility list documenting the
eligibility of all volunteers that have met the minimum criteria for
the Volunteer Service Credit Program. The notarized eligibility lists
and accompanying documentation shall be transmitted to the Borough
Manager no later than February 1 of each year. Each Chief shall certify
the respective eligibility list to the Borough Council and post the
notarized eligibility list in an accessible area of the Narberth Fire
Company and Narberth Ambulance facilities.
F.
Application. Except for the first year of enactment, volunteers that
have met the minimum criteria of the Volunteer Service Credit Program
shall sign and submit an application for certification to the volunteer's
Chief on or before March 1 of each year. The Chief and another officer
shall sign the application if the volunteer has met the minimum criteria
of the Volunteer Service Credit Program and forward it to the Borough
Manager. Except for the first year of enactment, applications shall
not be accepted after March 15 of each year.
[Amended 12-18-2019 by Ord. No. 1021]
G.
Municipal review. The Borough Manager shall review the applications
for credit under the Volunteer Service Credit Program and shall cross-reference
them with the notarized eligibility list approved by the Borough Council.
If approved by the Borough Manager, applicants shall be issued a tax
credit certificate by the Borough Secretary.
H.
Official tax credit register. The Borough Secretary shall keep an
official tax credit register of all active volunteers that were issued
tax credit certificates. The Borough Secretary shall transmit a copy
of the tax credit register, together with updates, as needed, to the
following:
I.
Injured volunteers.
(1)
A 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 in a volunteer capacity with one of the entities listed under § 458-24C, Eligible entities.
[Amended 2-19-2020 by Ord. No. 1023]
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 458-24F stating that the volunteer's injury prevents the volunteer 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 § 458-24F, 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.
[Amended 4-21-2021 by Ord. No. 1032]
A.
Tax credit. Each active volunteer who has been certified under the
Narberth Borough Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 100% against the tax liability
on qualified real property owed to the Borough. If the tax is paid
in the penalty period, the tax credit shall only apply to the base
tax year liability as though paid at discount. The total tax credits
applicable to a property may not exceed 100%.
[Amended 4-21-2022 by Ord. No. 1044]
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit against the active volunteer's qualified real property
tax liability for the Borough's real estate tax levy for the year
for which the certificate was issued. The tax credit shall be administered
as a refund by the Borough. If the total tax credits for a single
property exceed 100%, the refund will be prorated evenly between the
volunteers domiciled in such property. An active volunteer shall file
the following with the Borough Manager:
(a)
A true and correct receipt from the Borough's Real Estate Tax
Collector of the paid Borough real property taxes for the tax year
for which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation acceptable to the Borough Manager, such as a copy
of a deed, showing that the tax paid was for a qualified real property,
as herein defined.
(2)
If the active volunteer provides all documents required under this
subsection, the Borough Manager shall issue the tax refund to the
active volunteer.
(3)
A volunteer submitting a claim shall verify the accuracy of the information
submitted by signing the following statement:
"I hereby verify that the facts contained in the documents submitted
with this claim are true and correct to the best of my knowledge,
information, and belief. I understand that this statement is made
subject to the criminal penalties set forth at 18 Pa.C.S.A. § 4904,
relating to unsworn falsification to authorities."
(4)
In addition to criminal penalties for unsworn falsification to authorities,
any person who knowingly makes or conspires to make a false service
record report, or who knowingly provides or conspires to provide false
information that is used to compile a service record report shall
be subject to the criminal penalties set forth at 35 Pa.C.S.A. § 79A31,
Penalties for false reporting.
C.
Rejection of tax credit claim.
(1)
The Borough Manager shall reject the claim for a municipal real property
tax credit if the volunteer does not qualify for the credit, fails
to fully and legibly complete the application, and/or fails provide
the documents required under this article.
(2)
If the Borough Manager rejects the claim, the volunteer 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.
