[Adopted 5-14-2018 by Ord. No. 790]
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 a volunteer fire company or nonprofit emergency medical service agency listed under § 340-82C who has complied with, and is certified under, the Volunteer Service Credit Program.
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 § 340-82C.
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.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
A. 
Establishment. Exeter 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.
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:
(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) 
The total number of years the volunteer has served.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of the Exeter Township who are volunteers of the Exeter Township Fire Department.
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 § 340-83.
(1) 
The eligibility periods shall run from January 1 through December 31 of each calendar year.
E. 
Recordkeeping. The Chief of the Exeter Township Fire Department 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 Board of Supervisors 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 Board of Supervisors no later than January 15 of 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 Fire Chief of the Exeter Township Fire Department. The Fire Chief 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 Exeter 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 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 Manager.
H. 
Official tax credit register. The Board of Supervisors 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) 
Real Estate Tax Collector for Exeter Township and the Tax Collector for Berks Earned Income Tax Bureau.
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 one of the entities listed under § 340-82C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 340-82 stating that his/her injury prevents him/her 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 § 340-82, along with updated documentation from a licensed physician stating that the injury still exists and prevents him/her 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 Exeter 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 Exeter 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.
(1) 
An active volunteer with a tax credit certificate may file a claim for the tax credit on his/her municipality's earned income tax liability; when filing a final return for the preceding calendar year with the tax officer for the Berks Earned Income 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.
(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 § 340-85.
(3) 
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A. 
Tax credit. Each active volunteer who has been certified under the Exeter Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 100% 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. The tax credit after the effective date of this subsection may be amended from time to time by the adoption of a resolution for that purpose.
[Amended 2-22-2021 by Ord. No. 840; 12-26-2023 by Ord. No. 866]
B. 
Claim.
(1) 
An active volunteer with a tax credit certificate may file a claim for the tax credit on his/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 Exeter 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 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 Exeter 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 § 340-85.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Township Manager.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 340-83 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 § 340-83 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.
(4) 
[Note: Reference the procedure identified by your municipality's Local Taxpayer Bill of Rights ordinance.][2]
[2]
Editor's Note: See Ch. 340, Art. V, Local Taxpayers Bill of Rights.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 340-84 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 § 340-84 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."[3]
[3]
Editor's Note: Former Article X, Property Tax, adopted 12-23-2019 by Ord. No. 828, as amended 12-23-2019 by Ord. No. 829, which immediately followed this section, was removed upon the repeal of former § 340-86, Homestead property exclusion, 12-29-2021 by Ord. No. 844, and former § 340-87, Farmstead property exclusion, 12-29-2021 by Ord. No. 845.