[Adopted 8-20-2019 by Ord. No. 553[1]]
[1]
Editor's Note: Article III of this ordinance stated that the provisions of this ordinance shall be construed to effectively carry out the purposes that are hereby found and to be declared to be in furtherance of the Incentives for Municipal Volunteers of Fire Companies and Nonprofit Emergency Services Agencies Act, 35 Pa.C.S.A. § 79A03 et seq.
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 that is located in the Township of Tobyhanna and is a fire company recognized by the Tobyhanna Township Board of Supervisors as an official fire protection unit that 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 an official fire protection unit located in the Township of Tobyhanna and recognized as such official fire protection unit by the Tobyhanna Township Board of Supervisors.
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 or 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 located in Tobyhanna Township recognized by the Tobyhanna Township Board of Supervisors as an official fire protection unit.
[1]
Editor's Note: See Art. II of this chapter.
A. 
Establishment. Tobyhanna Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the Township's volunteer fire companies that are recognized as an official fire protection unit by the Tobyhanna Township Board of Supervisors.
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 based upon the following:
(1) 
The number of emergency response calls to which a volunteer responds.
(2) 
The level of training and participation and formal training and drills for a volunteer.
(3) 
The total number of years the volunteer has served.
(4) 
The number of business meetings for the volunteer fire company that the volunteer has attended.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of Tobyhanna Township who are volunteers with volunteer fire companies that are located in Tobyhanna Township and that have been recognized by the Tobyhanna Township Board of Supervisors as an official fire protection unit.
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 § 130-37. The eligibility period shall run from January 1 until November 30 of each calendar year commencing with the year 2019.
E. 
Recordkeeping. The chief of each volunteer fire company located within Tobyhanna Township recognized by the Tobyhanna Township Board of Supervisors as an official fire protection unit shall keep specific records of each volunteer's activities in a service log to establish credits. Service logs shall be subject to review by the Board of Supervisors, the Pennsylvania State Fire Commissioner and the Pennsylvania State Auditor General. The chief, or supervisors, 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 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 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 Tobyhanna Township's Secretary. Applications shall not be accepted by Tobyhanna Township after September 17, 2019, for calendar year 2019 and July 1 beginning in 2020 and every year thereafter.
G. 
Municipal review. Tobyhanna Township's Secretary 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's Secretary.
H. 
Official tax credit register. Tobyhanna Township shall keep an official tax credit register of all active volunteers that are issued tax credit certificates. The Township's Secretary shall issue updates, as needed, of the official tax credit register to the following:
(1) 
The Board of Supervisors;
(2) 
The chief(s) of the volunteer fire company(ies); and
(3) 
The Tax Officer for the Township Tax Collection District.
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 a volunteer fire company located in the Township of Tobyhanna and recognized as an official fire protection unit by the Tobyhanna Township Board of Supervisors.
(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 preforming 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 the Tobyhanna Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $350 of the earned income tax levied by the 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. An active volunteer with a tax credit certificate may file a claim for the tax credit on their Township earned income tax liability when filing a final return for the proceeding calendar year with a tax collector for Tobyhanna Township.
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 Tobyhanna Township 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 § 140-39.
(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 Tobyhanna 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 a 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 Secretary:
(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 Secretary shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under § 140-38B(1).
(2) 
If the Township 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 § 140-39.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Township Secretary.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayers aggrieved by a decision under § 140-37 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 § 140-37 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) 
All appeals of decisions under § 140-37 shall follow the provisions as established by the Township of Tobyhanna under the Local Taxpayers Bill of Rights or the regulations of the Tax Officer of the Monroe County Tax Collection District, as applicable.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 140-38 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 under § 140-38 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.