[Adopted 1-2-2018 by Ord.
No. 2018-01]
A real property tax credit is authorized by Pennsylvania Act
No. 172 of November 2016[1] for active volunteers of fire companies and nonprofit
emergency medical services agencies who reside in West Grove Borough.
[1]
Editor's Note: See 35 Pa.C.S.A. § 79A01 et seq.
The purpose of this article is to enact a real property tax
credit against an active volunteer's real property tax liability as
a financial incentive to:
A.
Acknowledge the value and the absence of any public cost for volunteer
fire protection and nonprofit emergency medical services provided
by active volunteers.
B.
Encourage individuals to volunteer or for former volunteers to consider
rejoining as active volunteers in a volunteer fire company or nonprofit
emergency medical services agencies.
As used in this article, the following terms shall have the
meanings indicated:
A volunteer for a volunteer fire company or nonprofit emergency medical services agency who has complied with the requirements of the volunteer service credit program and who is certified under § 362-22.
The State Fire Commissioner of the Commonwealth of Pennsylvania.
The Borough Council of the Borough of West Grove.
A volunteer.
The Local Tax Enabling Act (P.L. 1257, No. 511).[1]
West Grove Borough.
An emergency medical services agency chartered as a nonprofit
corporation located or providing service within the bounds of West
Grove Borough.
A tax imposed by the Borough of West Grove on real property
located within the Borough.
The tax credit granted under § 362-17 relating to program authorization.
A member of a volunteer fire company or a nonprofit emergency
medical services agency.
A nonprofit-chartered corporation, association or organization
located or providing fire protection services and other voluntary
emergency services within the bounds of the Borough of West Grove.
The program established under § 362-21 (relating to volunteer service credit program) to determine the active status of a volunteer.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
The Borough of West Grove imposes a real property tax on real property
located within the Borough and this article creates a real property
tax credit available exclusively to residents of the Borough who volunteer
their time with a local fire company or nonprofit emergency medical
services agency.
A real property tax credit established under this article may
be used against the active volunteer's real property tax liability
for the current taxable year and every year thereafter. The real property
tax credit established under this article shall remain in effect until
it is repealed.
A.
Establishment. The Borough Council of West Grove does hereby adopt
a volunteer service credit program that establishes the annual requirements
for the certification of a volunteer in active service at a volunteer
fire company or a nonprofit emergency medical services agency providing
service to the Borough.
B.
Activities. The volunteer service credit program shall consider the
following activities in determining credit toward a certification
of active service:
(1)
The number of emergency 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 fund-raising and facility or
equipment maintenance.
(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.
C.
Guidelines. The Borough Council shall, with the advice of the chief
of a volunteer fire company and the supervisor or chief of a nonprofit
emergency medical services agency or their designees, adopt guidelines,
including forms and applications, necessary to implement this provision.
D.
Eligibility list. A notarized list of eligible active volunteers
shall be submitted to the governing body, no later than 45 days before
tax notices are to be distributed, by the following:
A.
Log. The chief of a volunteer fire company or the supervisor or chief
of a nonprofit emergency medical services agency, or their designee
shall establish and maintain a service log that documents the activities
of each volunteer that qualifies for credit toward active service
under the volunteer service credit program and the calculation of
the total credits earned for each volunteer in the volunteer fire
company or nonprofit emergency medical services agency.
B.
Review. Service logs established and maintained by volunteer fire
companies or nonprofit emergency medical services agencies shall be
subject to periodic review by the Commissioner, the Auditor General,
the governing body where the volunteer fire company or nonprofit emergency
medical services agency is located and the governing body where the
volunteer fire company or nonprofit emergency medical services agency
provides services.
A.
Self-certification. The active volunteer shall sign and submit an
application for certification to the chief of the volunteer fire company
or the supervisor or chief of the nonprofit emergency medical services
agency where the volunteer serves.
B.
Injured volunteer. An Active volunteer who was injured during a response
to an emergency call and can no longer serve as an active volunteer
because of the injury and who would otherwise be eligible for a real
property tax credit shall be eligible for the real property tax credit
for the succeeding five tax years.
C.
Local sign-off. The chief and another officer of the volunteer fire
company and the supervisor or chief and another officer of the nonprofit
emergency medical services agency shall sign the application attesting
to the individuals' status as an active volunteer or that the individual
can no longer serve as an active volunteer due to injury. The application
shall then be forwarded to the Borough, as appropriate for final review
and processing.
A.
General rule. The Borough Council hereby adopts the following process
for rejecting a claim by an active volunteer who does not satisfy
all of the criteria established under this article.
B.
An individual shall have the right to appeal a claim that has been
rejected by the Borough Council by filing a claim with the Court of
Common Pleas of Chester County.
The following shall apply for penalties for false reporting:
A.
Any person who knowingly makes or conspires to make a false service
record report under this article commits a misdemeanor of the first
degree punishable by a fine of $2,500.
B.
Any person who knowingly provides or conspires to provide false information
that is used to compile a service record report under this article
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
