[Adopted 6-27-2019 by Ord. No. 811]
This article shall be known as the "Volunteer Tax Credit Ordinance"
of the Township of Nether Providence.
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.
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 233-43C who has complied with, and is certified under, the Volunteer Service Credit Program.
The time frame 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 § 233-43C.
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.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
A.
Establishment. Nether Providence 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 Commissioners 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 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 Township who are volunteers of the following volunteer
fire companies and nonprofit emergency medical service agencies that
provide service to Nether Providence 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 § 233-44.
E.
Recordkeeping. The Chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under Subsection C 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 Commissioners, the State Fire Commissioner and the State Auditor General. The Chief, or supervisor, 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 December 1 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 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, and forward it to the Township
Manager. Applications shall not be accepted by the 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 Township Commissioners
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Commissioners shall be issued
a tax credit certificate by the Township Manager.
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 Township Manager 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 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 this section,
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 this section, 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 Nether
Providence Township Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the Township 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 Manager:
(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
as defined in this article.
(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 Manager shall reject the claim for a Township 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 § 233-45.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township
Manager.
A.
Real property tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision of rejection of
claim.
(3)
All appeals under this section 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."[1]
[1]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
