[Adopted 12-19-2017 by Ord. No. 1257]
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 or nonprofit emergency medical service agency listed under § 427-66C 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 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 § 427-66C.
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 or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The Borough of Springdale 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 agencies.
B.
Program criteria. The Council for the Borough of Springdale 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 individuals who are residents of the Borough of Springdale and
who have served as an active volunteer, in good standing, for the
entire preceding calendar year, for the following organizations: Springdale
Volunteer Fire Company and Lower Valley Ambulance 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 § 427-67.
(1)
For 2018, and each subsequent year thereafter, the eligibility period
shall run from January 1 until November 30 of the year for which the
tax credit would apply (2017).
E.
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 427-66C 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 Council for the Borough of Springdale, the State Fire Commissioner and the State Auditor General. The chief, or supervisor, shall annually transmit to the Borough of Springdale 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 Borough of Springdale no later than January 15 of each year for which the active volunteer status is claimed. The chief or supervisor 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 or supervisor. The chief or supervisor
shall sign the application if the volunteer has met the minimum criteria
of the Volunteer Service Credit Program and forward it to the Borough
Manager. Applications shall not be accepted by the Borough after April
1 of each year.
G.
Municipal review. The Borough Manager shall review the applications
for credit under the Volunteer Service Credit Program and shall cross-reference
them with the notarized eligibility list. The Council for the Borough
of Springdale shall approve all applicants that are on the notarized
eligibility list. All applicants approved by Council for the Borough
of Springdale shall be issued a tax credit certificate by the Borough
Manager.
H.
Official tax credit register. The Borough of Springdale shall keep
an official tax credit register of all active volunteers that were
issued tax credit certificates. The Borough Manager shall issue updates,
as needed, of the official tax credit register 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 § 427-66C of this article.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 427-66, 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 § 427-66, 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
Borough of Springdale Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $500 of the earned income tax levied
by the Borough of Springdale. 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 his or her municipality's earned
income tax liability when filing a final return for the preceding
calendar year with the tax officer for the tax collection district.
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 Borough 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 § 427-69.
(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
Borough of Springdale Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% 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.
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit on his or her qualified real property tax liability
for the municipality's real estate tax levy. The tax credit shall
be administered as a refund by the Borough Treasurer. An active volunteer
shall file the following with the Borough Manager:
(a)
A true and correct receipt from the municipal real estate Tax
Collector of the paid municipal 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 Borough Treasurer shall issue the tax refund to the
active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Borough Manager shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Borough 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 § 427-69.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
Manager.
A.
Earned income tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
B.
Real property tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
(3)
All appeals under § 427-68 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."
(4)
Active volunteer eligibility appeals. Any appeals from an initial
determination by the Board of Commissioners that a resident taxpayer
is not eligible for active volunteer status shall be decided by the
Board of Commissioners.
In the event that 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 this article, it being the intent of the Borough of Springdale
that such remainder shall be and shall remain in full force and effect
and for this purpose the provisions of this article are hereby declared
to be severable.
This article shall be effective December 19, 2017.
