[Adopted 12-21-2017 by Ord. No. 748]
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 § 488-61C who has complied with, and is certified under, the Volunteer Service Tax Credit Program.
The timeframe when Volunteers may earn credit under the Volunteer
Service Tax Credit Program.
A volunteer who responds to an emergency call with one of the entities listed under § 488-61C.
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. The Borough of Lemoyne hereby
establishes a Volunteer Service Tax 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 Council shall establish,
by resolution, the annual criteria that must be met in order for an
emergency responder to qualify for tax 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
Tax Credit Program is available to residents of the Borough who are
volunteers of the following volunteer fire companies and nonprofit
emergency medical service agencies that provide service to the Borough
of Lemoyne:
(1)
West Shore Bureau of Fire, Inc.
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 § 488-62.
E.
Recordkeeping. The chief of the West Shore
Bureau of Fire shall keep specific records of each volunteer's activities
in a service log to establish credits under the Volunteer Service
Tax Credit Program. Service logs shall be subject to review by the
Borough Council, the State Fire Commissioner and the State Auditor
General. The chief or supervisor shall annually transmit to the Borough
a notarized eligibility list of all volunteers that have met the minimum
criteria for the Volunteer Service Tax Credit Program. The notarized
eligibility list shall be transmitted to the Borough no later than
January 31 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 Tax Credit Program during
the prior calendar year shall sign and submit an application for certification
to the chief of the West Shore Bureau of Fire. The chief shall sign
the application if the volunteer has met the minimum criteria of the
Volunteer Service Tax Credit Program, and forward it to the Borough
Secretary. Applications shall not be accepted by the Borough after
April 1 of each year.
G.
Municipal review. The Borough Secretary
shall review the applications for tax credit under the Volunteer Service
Tax Credit Program and shall cross reference them with the notarized
eligibility list. The Borough Council shall approve all applicants
that are on the notarized eligibility list. All applicants approved
by the Borough Council shall be issued a tax credit certificate by
the Borough Secretary.
H.
Official Tax Credit Register. The Borough
shall keep an official Tax Credit Register of all active volunteers
that were issued tax credit certificates. The Borough Secretary 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 § 488-61C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 488-61 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 § 488-61, 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 Lemoyne Volunteer Service Tax
Credit Program shall be eligible to receive a real property tax credit
of 20% of the Borough 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 Borough's real estate tax levy. The tax credit
shall be administered as a refund by the Borough Treasurer. An active
volunteer shall file the following with the Borough Secretary:
(a)
A true and correct receipt from the
Borough real estate tax collector of the paid Borough 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 Borough Treasurer shall issue
the tax refund to the active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Borough Secretary shall reject the claim for a Borough real property tax credit if the taxpayer fails to provide the documents required under § 488-62B(1).
(2)
If the Borough 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 § 488-63.
(3)
Taxpayers shall have 30 days to appeal
the decision of the Borough Secretary.
