[Adopted 7-10-2023 by Ord. No. 253-2023]
This article shall be known and may be cited as the "West Donegal
Township Volunteer Service Tax Credit 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 fire company who has complied with, and
is certified under, the Volunteer Service Credit Program. Administrative
staff, emergency responders and support staff are eligible to be considered
as active volunteers, provided they meet the criteria.
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 § 210-53B.
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 in this Township owned and occupied
as the domicile of an active volunteer.
West Donegal Township, Lancaster County, Pennsylvania.
A member of a fire company.
B.
Eligible
entities. The Volunteer Service Credit Program is available to residents
of this Township who are volunteers as defined in this article.
C.
Eligibility
period: the time period within which a volunteer must meet the minimum
criteria in § 210- 54 to qualify for the tax credits established
under § 210- 54. For 2023 and each subsequent year, the
eligibility period shall run from January 1 until December 31.
D.
Recordkeeping. The chief of the fire company 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 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 which shall indicate the level of service in accordance with § 210-54A. The notarized eligibility list shall be transmitted to the Township no later than January 31 for the previous year's service eligibility. The chief shall post the eligibility list in an accessible area of the Fire Company's facilities.
E.
Application for certification by fire company chief. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to his or her chief. The chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, shall specify the level of service in accordance with § 210-54A, and shall forward it to the Township Manager by April 1 of each year.
F.
Official
tax credit register. The Township shall keep an official tax credit
register of all active volunteers who were issued certifications by
the chief of the volunteer's fire company. The Township Manager shall
issue updates, as needed, of the official tax credit register to the
following:
G.
Injured
volunteers.
(1)
An
emergency responder who is injured during an emergency response call
or during a fire company-approved and/or -required training exercises
may be eligible for future tax credits. The injury must have occurred
while responding to, participating in, or returning from an emergency
response call or fire company-approved and/or -required training exercise
with one of the fire companies.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 210-53 stating that his or her injury prevents him or her 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 § 210-53, 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 and shall be eligible for a tax credit calculated in accordance with § 210-54A(2). 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 this Township Volunteer
Service Credit Program shall be eligible to receive a grant of real
property tax credit as follows:
(1)
Emergency
responders, basic level. The volunteer must respond to 20% of emergency
and nonemergency fire responses that a fire company is dispatched
to. If the 20% is met by the volunteer, he or she is eligible for
a 20% rebate from the Township real estate taxes.
(2)
Emergency
responders, advanced level. The volunteer must respond to 40% of emergency
and nonemergency fire responses that a fire company is dispatched
to. If the 40% is met by the volunteer, he or she is eligible for
a 40% rebate from the Township real estate taxes.
(3)
Administrative
staff, basic level. The volunteer must attend 45% of the fire company
meetings and board of director meetings for the fire company. If the
45% is met by the volunteer, he or she is eligible for a 20% rebate
from the Township real estate taxes.
(4)
Administrative
staff, advanced level. The volunteer must attend 90% of the fire company
meetings and Board of Director meetings for the Fire Company. If the
90% is met by the volunteer, he or she is eligible for a 40% rebate
from the Township real estate taxes.
(5)
Support
staff, basic level. The volunteer must actively participate in 75
hours of fund- raising activity offered by a fire company. Fundraising
activities include bingo, kitchen, steak and seafood festival, barbeques
and any events used for raising funds for the benefit of the fire
company. If the 75 hours is met by the volunteer, he or she is eligible
for a 20% rebate from the Township real estate taxes.
(6)
Support
staff, advanced level. The volunteer must actively participate in
150 hours of fund- raising activity offered by the fire company. Fundraising
activities include bingo, kitchen, steak and seafood festival, barbeques
and any events used for raising funds for the benefit of the fire
company. If the 150 hours is met by the volunteer, he or she is eligible
for a 40% rebate from the Township real estate taxes.
B.
Calculation
of credit. If the Township real estate tax is paid in the penalty
period, the tax credit shall only apply to the base tax year liability.
C.
Application
to Township.
(1)
An
active volunteer may file an application for the tax credit on his
or her qualified real property tax liability for the Township's real
estate tax levy. An active volunteer shall file the following with
the Township Manager:
(a)
Completed application form.
(b)
A true and correct receipt from the Township real estate tax collector
of the paid Township real property taxes for qualified real property
or a cancelled check showing the payment of Township real property
taxes for qualified real property for the tax year in which the application
is being filed.
(c)
Photo identification.
(2)
If
the active volunteer provides all documents required under this subsection
and has received the necessary certification by the chief of the volunteer's
fire company, the Township Manager shall authorize the Township Treasurer
to issue the tax refund to the active volunteer in the form of a property
tax rebate.
D.
Rejection
of the tax credit application.
(1)
The Township Manager shall reject the application for a Township real property tax credit if the volunteer has failed to meet the criteria in § 210-54A or fails to provide the documents required under § 210-54C(1).
Real property tax credit appeals.
A.
Any taxpayer aggrieved by a decision under § 210-54 shall have a right to appeal said decision to the Lancaster County Court of Common Pleas.
B.
All appeals under § 210-55 shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies),[1] 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,"[2] and the time limits of the Judicial Code.[3]
The Board of Supervisors is hereby authorized to adopt such
rules and regulations and prescribe forms for the implementation of
this article.
