This article shall be known as the "Active Volunteer Service
Tax Rebate Ordinance."
This article is authorized pursuant to the Act of November 21,
2016, P.L. 1509 (Act 172 of 2016), 35 Pa.C.S.A. § 79A01
et seq., as amended by Act 91 of 2020.
The purpose of this article is to acknowledge the value and
dedication of volunteer fire protection and EMS services provided
by active volunteers and to encourage others to become involved as
active volunteers in Perkasie Borough, Pennsylvania. Accordingly,
this article provides financial incentives in the form of a rebate
on the real estate taxes levied by Perkasie Borough.
The following words and phrases when used in this article shall
have the meanings given to them in this section.
AGENCY
An organization who provides emergency medical services and/or
fire protection (fire company/department) within the boundaries of
Perkasie Borough.
AGENCY SUPERVISOR
The Chief of the Fire Department (or designee), or the supervisor
of the not-for-profit emergency medical services agency.
BOROUGH
The Borough of Perkasie, Bucks County, Pennsylvania.
ELIGIBLE AGENCY
A fire company and/or a not-for-profit emergency medical
service agency operating within Perkasie Borough.
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 another place where he/she shall have been when the call was received.
QUALIFIED REAL PROPERTY
A residential real property owned or jointly owned and occupied
as the primary domicile of a volunteer with an eligible agency, not
subject to delinquent taxes.
VOLUNTEER
A member of a fire company or not-for-profit emergency medical
services agency who has complied with, and is certified under, the
Active Volunteer Service Tax Rebate Program. The volunteer can either
be an emergency responder and/or an administrative member.
The Borough Manager shall develop and make public procedures
and necessary forms to implement the Active Volunteer Service Tax
Rebate Program. Such procedures and forms shall be developed within
120 days of approval of this article and will be publicly available
on the Borough's website.
A volunteer may appeal a decision of the Borough not approving
the issuance of a tax rebate payment to a volunteer by submitting
a written request for a hearing to the Borough Manager or her/his
designee within 10 business days of the decision of the Borough. Binding
arbitration shall be conducted in accordance with the rules of the
American Arbitration Association, and the costs of arbitration shall
be shared equally between the parties to the arbitration proceeding.
If 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 Ordinance. It is the intent of the Borough that any invalid
section, sentence, clause, or part of this article shall be severable,
and the remainder of this article shall be, and shall remain, in full
force and effect.
The Active Volunteer Service Tax Rebate Program shall be subject
to periodic review by the Borough Manager.
This article shall become effective immediately. Volunteers
may first apply in 2025 for a real estate tax rebate on qualified
Borough real estate taxes paid in 2024 and volunteer services provided
January 1, 2024, through December 31, 2024.