Township of Chestnuthill, PA
Monroe County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted 2-20-2018 by Ord. No. 2018-01]
The following words, terms, and phrases, when used in this article, unless the context clearly indicates otherwise, shall have the following meanings ascribed to them:
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 107-23, who has complied with, and is certified under, the Volunteer Service Credit Program.
BOARD OF SUPERVISORS
The Board of Supervisors of Chestnuthill Township, Monroe County, Pennsylvania.
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."[1]
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the entities listed under § 107-23.
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 as the domicile of an active volunteer.
RECORD CUSTODIAN
The chief of each volunteer fire company or the supervisor of each nonprofit emergency medical service agency listed under § 107-23.
TOWNSHIP
Chestnuthill Township, Monroe County, Pennsylvania.
TOWNSHIP SECRETARY
The Secretary for the Township duly appointed by the Board of Supervisors.
TOWNSHIP TREASURER
The Treasurer for the Township duly appointed by the Board of Supervisors.
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.
Chestnuthill 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 and nonprofit emergency medical service agencies.
The Board shall establish, by resolution, the annual criteria that must be met to qualify for credits under the Volunteer Service Credit Program based on the following:
A. 
The number of emergency response calls to which a volunteer responds.
B. 
The level of training and participation in formal training and drills for a volunteer.
C. 
The total amount of time expended by a volunteer on administrative and other support services, including but not limited to:
(1) 
Fund-raising.
(2) 
Providing facility or equipment maintenance.
(3) 
Financial bookkeeping.
D. 
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.
E. 
The total number of years the volunteer has served.
The Volunteer Service Credit Program is available to residents of the Township who are volunteers of the West End Fire Company.
A volunteer must meet the minimum criteria, set by resolution pursuant to § 107-22, during the eligibility period to qualify for the tax credits established under §§ 107-30 and 107-31. For 2018, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
The record custodian shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program, and shall annually transmit to the Township Secretary a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program no later than January 10 of each year. Each record custodian shall also post the notarized eligibility list in an accessible area of their respective volunteer agency's facilities. Service logs shall be subject to periodic review by the Board of Supervisors, the State Fire Commissioner and the Pennsylvania State Auditor General.
Volunteers that have met the minimum criteria of the Volunteer Service Credit Program during the applicable eligibility period shall sign and submit an application for certification to their applicable record custodian. The record custodian shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and forward it to the Township Secretary. Applications shall not be accepted by the Township after March 1 of each year.
The Township Secretary 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 approve 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 Secretary.
The Township shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Township Secretary shall issue updates, as needed, of the official Tax Credit Register to the following:
A. 
Board of Supervisors.
B. 
All record custodians.
C. 
Earned income tax collector for the Township.
A. 
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 § 107-23.
B. 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 107-26 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.
C. 
An injured emergency responder shall annually submit the application required under § 107-26, 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 Chestnuthill Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $500 against the earned income tax levied by the Township. If an active volunteer's earned income tax liability is less than the amount of the tax credit, the tax credit shall equal that active volunteer's tax liability.
B. 
Claim. An active volunteer with a tax credit certificate may file a claim for the tax credit against their Township earned income tax liability when filing a final return for the preceding calendar year with the earned income tax collector for the Township.
C. 
Rejection of tax credit claim.
(1) 
The earned income 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 Secretary.
(2) 
If the earned income 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 § 107-32.
(3) 
Taxpayers shall have 30 days to appeal the decision of the earned income tax collector.
A. 
Tax credit. Each active volunteer who has been certified under the Chestnuthill Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 20% of the Township real property 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 Secretary:
(a) 
A true and correct receipt from the Township real estate 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.
(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 Secretary shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1) above.
(2) 
If the Township Secretary 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 § 107-32.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Township Secretary.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 107-30 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 of decisions under § 107-30 shall be to the Monroe County Tax Collection Committee Tax Appeal Board and shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 107-31 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 § 107-31 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."