[Adopted 12-19-2017 by Ord. No. 17-04
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:
ACTIVE VOLUNTEER
A volunteer for the Lower Frederick Fire Company.
EARNED INCOME TAX
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."
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
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 other place where he/she shall have been when the call was received.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied in Lower Frederick Township as the domicile of an active volunteer.
VOLUNTEER
A member of a volunteer fire company.
A. 
Establishment. Lower Frederick 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 company.
B. 
Program Criteria. The Board of Supervisors 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 amount of time expended by a volunteer on administrative and other support services, including but not limited to:
(a) 
Fundraising;
(b) 
Providing facility or equipment maintenance;
(c) 
Financial bookkeeping;
(4) 
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
(5) 
The total number of years the volunteer has served.
C. 
Eligible entity. The Volunteer Service Credit Program is available to residents of Lower Frederick Township who are volunteers of the Lower Frederick Fire Company.
D. 
Eligibility period. A volunteer must meet the minimum criteria, set by resolution each year.
E. 
Recordkeeping. The chief of the Lower Frederick Township Fire Company 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 Supervisors, the State Fire Commissioner and the State Auditor General. The chief or supervisor 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 the tax notice is sent each year. 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 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 Supervisors shall consider for approval all applicants that are on the notarized eligibility list. All applicants approved by the Board of Supervisors 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:
(1) 
Board of Supervisors;
(2) 
Chief of the volunteer fire company(ies);
(3) 
Tax Collector for the Township Tax Collection District.
I. 
Exemption certificate. Within 10 days of the date the Board of Supervisors certifies qualifying volunteers, the Township Manager shall issue an exemption certificate to each qualified volunteer which shall be in a form acceptable to the Tax Collector appointed to collect earned income tax.
J. 
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 § 149-65C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 149-65 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 § 149-65, 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 certificate. Each active volunteer who has been certified under the Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $1,000 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 his or her municipality's earned income tax liability when filing a final return for the preceding calendar year with the Tax Collector for the Lower Frederick Township Tax Collection District.
C. 
Rejection of tax credit claim.
(1) 
The Tax Collector 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 Collector 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 § 149-68.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Tax Collector.
A. 
Tax credit. Each active volunteer who has been certified under the Township 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 Township Treasurer. An active volunteer shall file the following with the Township 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 for 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 municipal 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 § 149-68.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Township Manager.
A taxpayer shall have 30 days to appeal a decision or rejection of claim by submitting a written request for binding arbitration to the Township Manager. The binding arbitration shall be conducted in accordance with the rules of the American Arbitration Association, and any costs for the arbiter and the proceeding only shall be shared equally by the parties.
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 the article, it being the intent of the Township 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.