[Adopted 3-20-2023 by Ord. No. 1-2023]
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 or nonprofit emergency medical service agency listed under § 362-73C who has complied with, and is certified under, the Volunteer Service Credit Program.
BOROUGH
Spring Grove Borough, York County, Pennsylvania.
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 one of the entities listed under § 362-73C.
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 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 nonpaid member of a volunteer fire company or a nonprofit emergency medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. Spring Grove Borough hereby establishes a Volunteer Service Credit Program (the "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. Borough Council shall adopt, by resolution, the criteria that must be met to qualify for credits under the program, including, but not limited to, 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:
(a) 
Fundraising.
(b) 
Facility or equipment maintenance.
(c) 
Financial bookkeeping.
(d) 
Safety education.
(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.
(6) 
The criteria and the resolution may be amended or updated from time to time.
C. 
Eligible entities. The 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 Spring Grove Borough:
(1) 
Friendship Hose Company 1.
(2) 
Nashville Volunteer Fire Company Station 11.
(3) 
Jefferson Volunteer Fire Company.
(4) 
North Codorus Township Fire Company.
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 §§ 362-74A and 362-75A. The eligibility period under the program shall run from January 1 through December 31 of each year.
E. 
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 362-73C shall keep specific records of each volunteer's activities in a service log to establish credits under the program. Service logs shall be subject to review by Council members, 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 program. The notarized eligibility list shall be transmitted to the Borough no later than January 15 of the year following eligible service. The chief or supervisor shall also post a copy of 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 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 program and forward it to the Borough Secretary. Applications shall not be accepted by the Borough after April 1 of each year for the preceding year.
G. 
Municipal review. The Borough Secretary shall review the applications for credit under the program and shall cross-reference them with the notarized eligibility list. Borough Council shall approve all applicants that are on the notarized eligibility list. All applicants approved by 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:
(1) 
Borough Council;
(2) 
Chiefs of the volunteer fire companies;
(3) 
Chiefs or supervisors of the nonprofit emergency medical services agencies;
(4) 
York Adams Tax Bureau for the Borough Tax Collection District.
I. 
Injured volunteers.
(1) 
A volunteer that is injured while performing an action stated in the resolution establishing program criteria for the program may be eligible for future tax credits if the injury occurred while responding to or returning from an emergency response call, or participating in an activity with one of the entities listed under § 362-73C.
(2) 
An injured volunteer shall provide documentation from a licensed provider with the application required under § 362-73 stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured volunteer shall be deemed an active volunteer for that tax year.
(3) 
An injured volunteer shall annually submit the application required under § 362-73, along with updated documentation from a licensed provider stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured volunteer shall again be deemed an active volunteer for that tax year. An injured volunteer 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 program shall be eligible to receive a tax credit of up to $500 of the earned income tax levied by the Borough. 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 Borough earned income tax liability when filing a final return for the preceding calendar year with the tax officer for the Spring Grove Borough Tax Collection District.
C. 
Rejection of tax credit claim.
(1) 
The York Adams Tax Bureau shall reject a claim for a tax credit if the taxpayer is not on the official Tax Credit Register issued by the Borough Secretary.
(2) 
If the York Adams Tax Bureau 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 § 362-76.
(3) 
An aggrieved taxpayer shall have the right to appeal the decision of the York Adams Tax Bureau in accordance with the applicable law.
A. 
Tax credit. Each active volunteer who has been certified under the program shall be eligible to receive a real property tax credit of 20% of the Borough tax liability on qualified real property. However, in no case shall the real property tax credit exceed $500. 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 for 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 Subsection B(1) of this section.
(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 § 362-76.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Borough Secretary.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 362-74 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 § 362-74 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.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 362-75 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 under § 362-75 shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies),[2] and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action),[3] also known as the "Local Agency Law."
[2]
Editor's Note: 2 Pa.C.S.A. §§ 551 through 555.
[3]
Editor's Note: See 2 Pa.C.S.A. §§ 751 through 754.
In the event that any provision, section, sentence, clause, or part of this article is held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of this article, it being the intent of the Spring Grove Borough Council that such remainder shall be and shall remain in full force and effect and for this purpose the provisions of this article are hereby declared to be severable.