[Adopted 11-13-2017 by Ord. No. 2818]
[Amended 1-8-2024 by Ord. No. 2992-2024]
Each qualifying volunteer of the Bon Air. Brookline, Llanerch, Manoa and Oakmont Fire Companies (the "fire companies"), who is certified as such in accordance with the provisions of this article, shall be entitled to receive a property tax credit of 50% per year. The credit shall only be applied to the Township real estate tax payable to Haverford Township.
A "qualifying volunteer" shall be defined as a volunteer who has accumulated 200 service credits (as defined in § 165-73) during the eligibility period. For 2017, the eligibility period is January 20, 2017 (the effective date of Act 172), through December 15, 2017, for effect on the 2018 Township real estate tax bill. For 2018 and subsequent years, the eligibility period shall be December 16 through the following December 15 for effect on the following year's Township real estate tax. A qualifying volunteer must also be legally liable for property tax in Haverford Township (e.g., legal property owner) and an active volunteer as of December 31 of each year.
Act 172 of 2016 allows for an active volunteer who was permanently injured during a response to an emergency call and can no longer serve as an active volunteer because of the injury but would otherwise be eligible for the tax credit to be considered eligible regardless of the service credit requirement. The injured volunteer certification would remain in effect for the succeeding five years.
Act 172 of 2016 authorizes the municipality to establish the credit program. Each department chief will monitor service on a quarterly basis to ensure consistent service throughout the year. Service credits will be earned as follows:
A. 
Firefighters: five credits for each active firefighting call answered.
B. 
Training: one credit for each hour of training attended.
C. 
Administrative service: one credit for each hour of service in fund-raising, facility/equipment maintenance, community goodwill, auxiliary. or fire police services.
The Township will furnish uniform recordkeeping summary templates for volunteer applications and certifications. Each fire chief (or designee) shall establish and maintain service logs documenting all credit activity hours for each volunteer. These logs are subject to inspection by the municipality and other regulatory agencies (e.g., State Fire Commissioner) and should be the basis for the Chief's notarized list of volunteers who have met the criteria for tax credit.
By December 15 of each year, each company's fire chief (or designee) and another officer of the company must submit a notarized list of qualifying volunteers, along with copies of each individual volunteer's annual application, to the Township's Director of Finance.
A volunteer who wants to take advantage of the credit must sign and submit an application for certification to their chief or supervisor. who will sign and attest that the volunteer meets the qualifications of the program or the fact that the volunteer can no longer serve due to an injury. The application will then be forwarded to the Township.
[Amended 7-9-2018 by Ord. No. 2841; 1-8-2024 by Ord. No. 2992-2024]
Property owners will receive the annual Township tax bill on or around February 1 of each year and must pay in full before being deemed delinquent or assigned to Delaware County Tax Claim. Credit will not automatically show on the annual tax bill. Within 60 days of payment in full and submission of acceptable application and certification by the volunteer's Fire Chief, the Township will generate a refund representing 50% of Township real estate tax levied. This refund will be paid via check made payable to the property owner.
If the Township deems a volunteer's application for real estate tax credit to be unqualified or incomplete and rejects a claim for refund. any volunteer deemed unqualified or ineligible shall have the right to appeal said decision. A volunteer will have 30 days to appeal the decision with a written appeal to the Township Manager. All appeals 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."