[Adopted 12-11-2017 by Ord. No. 2017-08]
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 volunteer fire company listed under § 197-99C who has complied with, and is certified under, the Volunteer Service Credit Program.
A tax on earned income and net profits levied under Chapter
3 of the act of December 31, 1965 (P.L. 1257, No. 511), known as the
"Local Tax Enabling Act."[1]
The timeframe 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 § 197-99C.
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 owned and occupied as the domicile
of an active volunteer.
A member of a volunteer fire company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. Lower Allen Township 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.
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.
(3)
The total number of company meetings attended by the volunteer.
(5)
The total amount of time expended by a volunteer on support activities,
including, but not limited to:
(6)
The total credits earned by serving as an officer of the company
or as a member of a committee doing work on behalf of the company.
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 § 197-100. For 2018 and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
E.
Recordkeeping. The Chief of each volunteer fire company listed under § 197-99C 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. 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. The notarized eligibility list shall be transmitted to the Township no later than 45 days before tax notices are to be distributed. The Chief shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
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. The Chief shall sign the application
if the volunteer has met the minimum criteria of the Volunteer Service
Credit Program, and forward it to the Township Manager. Applications
shall not be accepted by the Township after April 1 of each year.
G.
Municipal review. The Township Manager shall review the applications
for credit under the Volunteer Service Credit Program and shall cross
reference them with the notarized eligibility list. The Board of Commissioners
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Board of Commissioners shall
be issued a tax credit certificate by the Township Manager.
H.
Official tax credit register. The Township shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates. The Township Manager shall issue updates, as
needed, of the official tax credit register to the following:
I.
Injured volunteers.
(1)
An emergency responder who 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 § 197-99C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 197-99 stating that their injury prevents them 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 § 197-99, 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.
A.
Tax credit. Each active volunteer who has been certified under the Lower Allen Township Volunteer Service Credit Program and elects the earned income tax credit on the application required under § 197-99 shall be eligible to receive a tax credit of up to $100 of the earned income tax levied by the Township. When an active volunteer's earned income tax liability is less than the amount of the tax credit, the tax credit shall equal the individual's tax liability.
B.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on their Township earned income tax liability
when filing a final return for the preceding calendar year with the
tax officer for the Cumberland County Tax Collection Bureau.
C.
Rejection of tax credit claim.
(1)
The tax officer shall reject a claim for a tax credit if the
taxpayer is not on the official tax credit register issued by the
Township Manager.
(2)
If the tax officer rejects the claim, the taxpayer 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 pursuant to § 197-102.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax
officer.
A.
Tax credit. Each active volunteer who has been certified under the Lower Allen Township Volunteer Service Credit Program and elects the real property tax credit on the application required under § 197-99 shall be eligible to receive a real property tax credit of 20% of the Township 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.
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a
claim for the tax credit on their qualified real property tax liability
for the Township's real estate tax levy. The tax credit shall be administered
as a refund by the Township Treasurer. An active volunteer shall file
the following with the Township Manager:
(a)
A true and correct receipt from the Township Tax Collector of
the paid Township real property taxes for the tax year which the claim
is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this article.
(2)
If the active volunteer provides all documents required under
this subsection, the Township Treasurer shall issue the tax refund
to the active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Township Manager shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Township Manager rejects the claim, the taxpayer 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 pursuant to § 197-102.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township
Manager.
A.
B.
Real property tax credit appeals.
(1)
Any taxpayer aggrieved by a decision under § 197-101 shall have a right to appeal said decision.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection
of claim.
(3)
All appeals under § 197-101 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."[3]
[3]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq., and
§ 751 et seq., respectively.
