[Adopted 12-19-2017 by Ord. No. 414]
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
An individual who volunteers at a volunteer fire company or nonprofit emergency medical services agency and has satisfied the following conditions:
A. 
Completes the activities of the Volunteer Service Credit Program set forth in § 130-45;
B. 
Receives certification as an active volunteer by the Chief or designee of a volunteer fire company or the supervisor, Chief or designee of a nonprofit emergency medical services agency; and
C. 
Receives approval as an active volunteer by the Borough Council of Glen Osborne Borough.
APPLICATION
A form provided by the Borough of Glen Osborne to a volunteer applying for certification under the Volunteer Service Credit Program.
AUTHORIZED EARNED INCOME TAX COLLECTOR
Keystone Collections Group or the current regional earned income tax collector.
COMMISSIONER
The State Fire Commissioner of the commonwealth.
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 RESPONDER
A volunteer who responds to an emergency call with a volunteer fire company or emergency medical services agency.
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.
REAL ESTATE TAX
A tax on real property located within the Borough's corporate limits levied under the Act of May 22, 1933 (P.L. 853, No. 155), known as the "General County Assessment Law."
TAX CREDIT
A real estate tax or income tax credit as authorized by this article for the calendar year in which the volunteer performs the required activities to qualify as an active volunteer.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency who resides in the Borough of Glen Osborne.
A. 
Establishment. The Borough of Glen Osborne 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 services agencies.
B. 
Program criteria. The Council shall establish, by resolution, the criteria that must be met during the eligibility period 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 or a nonprofit emergency medical service agency.
(5) 
(5)·The total number of years the volunteer has served.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of the municipality who are volunteers of volunteer fire companies and nonprofit emergency medical service agencies.
D. 
Eligibility period.
(1) 
A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period set forth in this section to qualify for the tax credits authorized under § 130-46.
(2) 
For Tax Year 2018, and each tax year thereafter, the eligibility period shall run from the prior November 1 until October 31 of the year for which the tax credit will apply.
E. 
Recordkeeping. The Chief of each volunteer fire company or the supervisor of a nonprofit emergency medical service agency 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 audit/review by:
(1) 
The Borough's Secretary, Manager or the Manager's designee;
(2) 
The State Fire Commissioner; and
(3) 
The State Auditor General.
F. 
Volunteer Application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Borough 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 during the eligibility period and shall forward said application to the Secretary or Manager for the Borough, together with the notarized list required by Subsection G, within the time frame specified herein.
G. 
Notarized list. On or before November 15 of each year, the Chief or supervisor shall mail or hand-deliver to the Secretary for the Borough a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to Subsection F. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
H. 
Municipal Review. The Secretary for the Borough shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. At the first regular meeting in February of each year, the Borough Council shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to Subsection F. All applicants approved by the Borough Council shall be issued a tax credit certificate by the Borough Secretary by no later than April 31.
I. 
Appeal of Denial of Certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before the Borough Council within 30 days of the denial pursuant to 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."
J. 
Official Tax Credit Register. The Borough shall keep an Official Tax Credit Register of all active volunteers that were issued tax credit certificates. No later than December 31 of each year, the Borough Secretary shall issue updates, as needed, of the official Tax Credit Register to the following:
(1) 
The Borough Council;
(2) 
The Chief of the volunteer fire company;
(3) 
The authorized earned income tax collector;
(4) 
The Chief or supervisor of the nonprofit emergency medical services agency(ies).
K. 
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 Subsection C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection F, 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 Subsection F, 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 Glen Osborne Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $300 of the earned income tax levied by the Borough of Glen Osborne. 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 earned income tax liability.
B. 
Claim. An active volunteer with a tax credit certificate may claim a tax credit on his (or her) Borough of Glen Osborne Earned income tax liability when filing a final return for the preceding calendar year with the authorized earned income tax collector.
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 Secretary.
(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 § 130-48.
(3) 
Taxpayers shall have 30 days to appeal the decision of the tax officer pursuant to § 130-48.
The real estate tax credit shall be a twenty-percent tax refund on real estate taxes due annually to the Borough on residential real property owned and occupied by an active volunteer.
A. 
Joint ownership. An active volunteer may claim a credit for real estate taxes due to the Borough on residential real property owned and occupied by the active volunteer as a tenant by the entirety or joint tenant.
B. 
Protection for real estate tax refund. In order to claim a real estate tax refund on a real estate tax bill for the previous calendar year, an active volunteer shall first pay his (or her) real estate taxes due to the Borough, and on or before the deadline for United States federal income tax returns for individuals, submit the following to the Borough real estate collector:
(1) 
A copy of the active volunteer's application, which is signed by the Chief or designee of a volunteer fire company and the supervisor, Chief or designee of a nonprofit emergency medical services agency; and
(2) 
A copy of the active volunteer's real estate tax bill for the previous calendar year or proof that such bill is paid in full.
C. 
Procedure to issue real estate tax refund. The Borough real estate tax collector shall match a volunteer's application with the approved list of active volunteers submitted by the Borough Secretary. If the Volunteer's name appears on the approved list, the real estate tax collector shall direct the Borough Treasurer to prepare a refund check for 20% of the active volunteer's real estate tax liability, which may be either of the following:
(1) 
The full face amount of the real estate tax bill without a discount; or
(2) 
The amount paid by the active volunteer at a discount.
D. 
Commissioners approval of refund checks. The Borough Treasurer shall submit all refund checks for real estate taxes to the Borough Council for approval at the next scheduled meeting.
A. 
Earned income tax credit and real estate refund appeals.
(1) 
Any taxpayer aggrieved by a decision under § 130-46 or 130-47 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of a claim.
(3) 
All appeals of decisions under § 130-46 or 130-47 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights" and [reference the procedure identified by the municipality's Local Taxpayer Bill of Rights Ordinance].
A. 
Any individual who knowingly makes or conspires to make a false report in an application for certification under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
B. 
Any individual who knowingly provides or conspires to provide false information that is used to compile a service log under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.
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 Borough Council that such remainder 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.