[Added 11-15-2017 by Ord.
No. 4123]
Unless otherwise expressly stated, the following words and phrases
shall be construed throughout this chapter to have the meanings indicated
in this article:
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 78-51C who has complied with, and is certified under, the Volunteer Service Credit Program.
[Amended 4-15-2020 by Ord. No. 4187]
The Chief of each individual fire company and the Chief of
Operations of Narberth Ambulance.
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 § 78-51C.
[Amended 4-15-2020 by Ord. No. 4187]
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.
The volunteer medical service corps of Lower Merion and Narberth.
A residential real property in Lower Merion Township owned
individually or jointly by an active volunteer and occupied as that
volunteer's domicile.
A member of a volunteer fire company or nonprofit emergency medical service agency listed in § 78-51C.
A.
Establishment. The Township of Lower Merion 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 agency.
B.
Program criteria. The Board of Commissioners 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.
C.
Eligible entities. The Volunteer Service Credit Program is available to residents of Lower Merion Township who are volunteers of the volunteer fire companies that are a part of the Lower Merion Fire Department as set forth in § 78-1 hereinabove or volunteers of Narberth Ambulance, a nonprofit emergency medical service agency serving Lower Merion Township.
[Amended 4-15-2020 by Ord. No. 4187]
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 § 78-52.
E.
Recordkeeping. Each Chief 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 Board of Commissioners, the State Fire Commissioner and the State
Auditor General. Each Chief shall annually transmit to the Lower Merion
Township Chief Fire Officer 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
list and accompanying documentation shall be transmitted to the Chief
Fire Officer no later than February 1 of each year. Each Chief shall
post the notarized eligibility list in an accessible area of his or
her company's facilities. The Chief Fire Officer shall certify the
eligibility list to the Board of Commissioners.
F.
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 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 Chief Fire Officer. Applications shall not be
accepted by the Chief Fire Officer after March 15 of each year.
G.
Municipal review. The Chief Fire Officer 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 Board of
Commissioners. If approved by the Chief Fire Officer, applicants shall
be issued a tax credit certificate by the Township Secretary.
H.
Official tax credit register. The Township Secretary shall keep an
official tax credit register of all active volunteers that were issued
tax credit certificates. The Township Secretary shall transmit a copy
of the tax credit register, together with updates, as needed, to the
following:
I.
Injured volunteers.
(1)
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 § 78-51C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 78-51 stating that his/her injury prevents him/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 § 78-51, along with updated documentation from a licensed physician stating that the injury still exists and prevents him/her 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.
A.
Tax credit. Each active volunteer who has been certified under the
Lower Merion Volunteer Service Credit Program shall be eligible to
receive a real property tax credit of up to 100% of the municipal
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 as though paid at discount. The total tax credits applicable
to a property may not exceed 100%.
[Amended 12-15-2021 by Ord. No. 4232]
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit against his/her qualified real property tax liability
for the municipality'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 Township. If the total tax credits for a single property
exceed 100%, the refund will be prorated evenly between the volunteers
owning an interest in such property. An active volunteer shall file
the following with the Finance Director of the Township:
(2)
If the active volunteer provides all documents required under this
subsection, the Finance Director 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)
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.
