[Ord. 233, 4/10/2019]
The following words and phrases when used in this Chapter 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 §
31-102 of this Chapter who has complied with, and is certified under, the Volunteer Service Tax 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.
ELIGIBILITY PERIOD
The timeframe when volunteers may earn credit under the Volunteer
Service Tax Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the entities listed under §
31-102 of this Chapter.
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 may have been when the call was received.
TAXPAYER
A volunteer who has made an application for a tax credit.
TAX OFFICER
The Township-elected Tax Collector or any person/entity duly
designated by the Township to collect earned income tax (EIT) or real
estate taxes.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[Ord. 233, 4/10/2019; as amended by Ord. 239, 12/9/2020]
1. Tax Credit.
Each active volunteer who has been certified under the Township’s
Volunteer Service Tax Credit Program shall be eligible to receive
a real property tax credit of 100% of the volunteer’s Township
real estate 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.
2. Claim.
A. 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 Secretary:
(1) 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.
(2) The tax credit certificate.
(4) Documentation that the tax paid was for qualified real property as
defined in this Chapter.
B. If the
active volunteer provides all documents required under this subsection,
the Township Treasurer shall issue the tax refund in the amount designated
above to the active volunteer.
3. Rejection
of the Tax Credit Claim.
A. The Township
Secretary shall reject the claim for a municipal real property tax
credit if the taxpayer fails to provide the documents required under
Subsection 3B(1) of this Section.
B. 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 §
31-105 of this Chapter.
C. Taxpayers
shall have 30 calendar days to appeal the decision of the Township
Secretary.