[HISTORY: Adopted by the Board of Supervisors of the Township
of North Coventry 11-27-2017 by Ord. No. 146. Amendments noted where applicable.]
GENERAL REFERENCES
Fire Company — See Ch. 19
The following words and phrases when used in this chapter 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 § 183-2C who has complied with, and is certified under, the Volunteer Service Credit Program. A volunteer does not include a social member who is otherwise not certified.
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 § 183-2C.
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.
North Coventry Township, Chester County, Pennsylvania.
A member of a volunteer fire company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The 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 Township 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 the volunteer
fire company.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Township who are volunteers of the North Coventry
Fire Company, a volunteer fire company that provides service to the
Township.
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 § 183-3.
E.
Recordkeeping. The chief of the North Coventry 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 Township, 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 November 15 of each year for which "active
volunteer" status is claimed. The chief shall post the notarized eligibility
list in an accessible area of the North Coventry Fire Company'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 by no later than October 31 of the
year for which "active volunteer" status is claimed. The chief shall
certify the application if the volunteer has met the minimum criteria
of the Volunteer Service Credit Program, and forward the notarized
eligibility list to the Township's Manager by no later than November
15 of each year. Those whose eligibility applications were denied
will be notified in writing by the same date.
G.
Municipal review and eligibility appeals. 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 Township's Board of Supervisors shall approve all applicants
that are on the notarized eligibility list. All applicants approved
by the Township's Board of Supervisors shall be issued a tax
credit certificate by the Township Manager by no later than December
15. Those applicants whose applications were denied because they were
not eligible "active volunteers" may appeal that denial to the entire
Board of Supervisors and ask for reconsideration within 10 days of
receiving the notice of denial. The decision by the Board of Supervisors
shall be final. The Board of Supervisors shall decide all appeals
by no later than December 15 and notify the appellants by that date.
The Township Manager shall issue all successful appellants tax credit
certificates by December 15 and add them to the final Official Tax
Credit Register.
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 list of EIT tax credit recipients shall be
sent to the Tax Officer and the list of any real property tax credit
recipients shall be sent to the Township Manager by no later than
December 31. The Township 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 the North Coventry Fire Company.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 183-2 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 § 183-2, 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
Township Volunteer Service Credit Program shall be eligible to receive
a tax credit of up to $225 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 an EIT tax credit certificate may
file a claim for the tax credit on their municipality's earned
income tax liability when filing a final return for the preceding
calendar year with the Tax Officer for the Township's 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 Township
Manager.
A.
Tax credit. Each active volunteer who has been certified under the
Township's 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. 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 municipality's real estate tax levy. The tax credit shall
be administered as a refund by the Township. An active volunteer shall
file the following with the Township Manager:
(1)
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.
(2)
The tax credit certificate.
(3)
Photo identification.
(4)
Documentation that the tax paid was for qualified real property as
defined in this ordinance.
A.
Earned income tax credit appeals.
(2)
A taxpayer may appeal a decision or rejection of a claimed credit
by the Tax Officer in accordance with the applicable TCC tax appeal
regulations.
B.
Real property tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
a claimed credit by the Township Manager or other responsible official.
(3)
All appeals under § 183-4 from a denial of a claimed real property tax credit by the Township Manager (or other responsible official) shall follow the provisions of 2 Pa.C.S. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."
In the event that any provision, section, sentence, clause,
or part of this chapter is held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the chapter, 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 chapter are hereby declared to
be severable.
This chapter shall be effective five days after adoption.
