[Adopted 5-15-2019 by Ord. No. 6-2019]
This article may be referred to as the "City of Pittston Volunteer
Firefighter and EMS Tax Credit Ordinance."
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 § 436-59C of this article, 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 § 436-59C of this article.
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 an officially recognized City of Pittston volunteer
fire company or nonprofit emergency medical service agency or any
of its volunteer auxiliaries.
A.
Establishment, purpose and authorization. The City of Pittston hereby
establishes a "Volunteer Service Credit Program." The purpose of the
program is to encourage membership and service in the city's volunteer
fire companies and nonprofit emergency medical services agencies.
This article is enacted pursuant to the authority granted in Act 172-2016.
B.
Program criteria. The City Council 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;
(3)
The total amount of time expended by a volunteer on administrative
and other support services, including but not limited to: fundraising;
providing facility or equipment maintenance; and or 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 services 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 City of Pittston who are volunteers of the following
volunteer fire companies and nonprofit emergency medical service agencies
that provide service to the City of Pittston:
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 § 436-60. The eligibility period shall begin on January 1 and continue through November 30 of each year, to allow for processing in December of each fiscal year. The Pittston City Council may, by resolution, amend the beginning and ending dates for the Eligibility Period.
E.
Recordkeeping, administration and auditing.
(1)
Responsibility to keep records. The chief of each volunteer fire company or the president of the nonprofit emergency medical services agency listed in Subsection C shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program.
(2)
Availability of records for auditing. Service logs shall be subject to review within seven business days on written request of the Pittston City Council (Pittston City Code § C20), the Pittston City Controller (Pittston City Code § 61-9), the Pittston City Independent Auditor (Pittston City Code § C10), the State Fire Commissioner or the Pennsylvania State Auditor General.
(3)
Transmittal of eligibility list. The chief or president shall annually
transmit to the Pittston City Administrator no later than January
14 of each year a notarized eligibility list of all volunteers that
have met the minimum criteria for the Volunteer Service Credit Program
and shall post the list at the entity's headquarters.
(4)
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 president. The chief or president
shall sign the application if the volunteer has met the minimum criteria
of the Volunteer Service Credit Program, and forward it to the City
Administrator. Applications shall not be accepted by the City after
July 31 of each year. This application deadline date may be amended
by resolution of the City Council.
(5)
Municipal review and certification. The City Administrator or designee
of the City Administrator shall review the applications for credit
under the Volunteer Service Credit Program and shall cross reference
them with the notarized eligibility list(s). Those application that
are deemed approved by the City Administrator shall be sent to the
City Treasurer who shall issue a Volunteer Service Tax Credit Certificate
to each approved applicant.
(6)
Official Tax Credit Register. The City Treasurer shall keep an official
Volunteer Service Tax Credit Register.
(7)
Injured volunteers.
(a)
An emergency responder who 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 § 436-59C.
(b)
An injured emergency responder shall provide documentation from
a licensed physician with the application required by this article
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.
(c)
An injured emergency responder shall annually submit the application
required under this article, along with updated documentation from
a licensed physician stating that the injury still exists and still
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 volunteer shall only be deemed
an active volunteer for a maximum of three consecutive tax years.
A.
Tax credit. Each active volunteer who has been certified under this
article who is a deeded owner of an owner-occupied residential structure
shall be eligible to receive a real property tax credit of 10.0% of
the City tax liability on that owner-occupied residential structure.
If the real estate tax is paid during the penalty period, the tax
credit shall apply only 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 owner-occupied real property
tax liability for the City's real estate tax levy. The tax credit
shall be issued as a refund charged by the City Treasurer to the approved
and available dedicated line item appropriation in the City's General
Fund approved budget. Before receiving the refund, the active volunteer
shall provide the following to the City Treasurer:
(2)
If the active volunteer provides all documents required under this
subsection, the City Treasurer shall issue the tax refund to the active
volunteer.
C.
Rejection of claim.
(1)
The City Treasurer shall reject the claim for a City real property
tax credit if the taxpayer fails to provide all documentation required
under this article.
(2)
If the claim is rejected, the taxpayer shall be notified in writing
of the decision mailed by certified mail, return receipt required.
The notice shall include the reasons for the rejection and provide
notice of the means of appeal.
(3)
Taxpayers shall have 30 days from the date of the decision to appeal
the decision of the City Treasurer as provided for in this article.
A.
Any taxpayer aggrieved by a decision to reject a claim under this
article shall have a right to appeal said decision within 30 days
of the date of the decision by sending a written notice of appeal
to the Pittston City Council via the City Administrator. The City
Council may, at its next monthly meeting after receiving the appeal,
consider the appeal, which shall be approved or rejected by vote of
the majority of the council present and voting. The City Council reserves
the right to appoint a master to conduct a hearing and make a recommendation
to the Council prior to any vote of the council. In any case, the
Council shall make a final decision on the appeal within 60 days of
receipt of the appeal.
B.
A taxpayer aggrieved by the decision of the City Council on appeal
shall have 30 days to file an appeal of the decision of the City Council
with the Luzerne County Court of Common Pleas.
