[Adopted 12-11-2023 by Ord. No. 602]
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
dearly indicates otherwise.
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under § 188-38C who has complied with, and is certified under, the Volunteer Service Credit Program.
Dallastown Borough, York County, Pennsylvania.
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]
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 § 188-38C.
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 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. Dallastown 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.
(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 Dallastown
Borough:
(1)
Southern Area Fire and Emergency Rescue, Fire Station 13.
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 §§ 188-39A and 188-40A. 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 § 188-38C 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:
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 § 188-38C.
(2)
An injured volunteer shall provide documentation from a licensed provider with the application required under § 188-38 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 § 188-38, 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 Dallastown 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 § 188-41.
(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
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 § 188-41.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
Secretary.
A.
Earned income tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
B.
Real property tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
(3)
All appeals under § 188-40 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.[2]
[2]
Editor's Note: See 2 Pa.C.S.A. § 105 et seq.
In the event any person qualifies for both the earned income
tax credit and the real estate tax credit, said person shall only
be entitled to receive a combined total tax credit up to $500.
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 the article, it being the intent of the Dallastown 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.
This article shall be effective commencing with the 2024 tax
year and all municipal real estate and earned income taxes due and
owing in that tax year.
