[Added 4-15-2024 by Ord. No. 1700]
(a)
(b)
Purpose. The purpose of this ordinance is to authorize the Township
to enact a tax rebate to be applied to an active volunteer's
real property tax liability for real property taxes imposed by Plymouth
Township for a qualifying year, as a financial incentive to: (1) acknowledge
the value and the absence of any public cost for volunteer fire protection
and nonprofit emergency medical services provided by active volunteers;
and (2) encourage individuals to volunteer, or for former volunteers
to consider rejoining as active volunteers, in a volunteer fire company
or nonprofit emergency medical services agency.
[Added 4-15-2024 by Ord. No. 1700]
The following words and phrases when used in this ordinance
shall have the meanings given to them in this section:
A volunteer who provides non-emergency responder service
with an eligible agency.
The Chief of the Fire Department (or designee), or the supervisor
of the not-for-profit emergency medical service (or designee) agency.
A fire company or not-for-profit emergency medical service
agency which serves Plymouth Township.
The calendar year in which the volunteer accrues points towards
eligibility for the Active Volunteer Service Tax Rebate Program.
A volunteer who responds to an emergency response call with
an eligible agency.
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 or jointly owned and occupied
as the primary domicile of a volunteer with an eligible agency, not
subject to delinquent taxes.
Plymouth Township, Montgomery County, Pennsylvania.
A member of a fire company or not-for-profit emergency medical
service agency who has complied with, and is certified under, the
Active Volunteer Service Tax Rebate Program. The volunteer can either
be an emergency responder and/or an administrative member.
[Added 4-15-2024 by Ord. No. 1700]
(a)
Real Property Tax Rebate. The Plymouth Township Council hereby establishes
an Active Volunteer Service Tax Rebate Program. The real property
taxes eligible for such rebate shall include the Fire Services Fee
as provided for in Sec. 22-119 of the Plymouth Township Code of Ordinances.
Such tax rebate shall be provided to the qualifying volunteer for
real property taxes imposed by the Township during a qualifying year
for the volunteer's owner-occupied qualified real property.
(b)
Establishment of Criteria. The Plymouth Township Council hereby establishes,
and may from time to time establish by resolution, the annual criteria
that must be met to qualify for a tax rebate under the Active Volunteer
Tax Rebate Program. Unless or until changed by resolution, the criteria
will remain unchanged from year to year.
(c)
Criteria. To qualify for a tax rebate under the Active Volunteer
Tax Rebate Program, as of the date of the application, an individual
must have been a member of an eligible agency for the entire eligibility
period, and the individual must earn a minimum of 50 points in that
same year from one or a combination of the following categories:
(2)
Training.
a.
Department training (Drill) - 2 points per training.
b.
Training resulting in a national certification - 1 point per
4 hours.
c.
Training resulting in a certificate issued by a recognized training
agency - 1 point per 4 hours.
d.
EMS certification training - 1 point per 4 hours.
e.
EMS continuing education - 2 points per training.
(5)
Leadership Roles.
(6)
Other Activities.
a.
Fundraising events - 2 points per 8 hours.
b.
Completion of a Fire Department physical - 10 points per year.
c.
Longevity - 2 points per 5 years of service as a volunteer in
the eligible agency.
d.
Certification as a Firefighter I in accordance with NFPA standards
- 10 points per year.
e.
Certification as a Firefighter II in accordance with NFPA standards
- 10 points per year.
f.
Noncompensated Fire Police details - 2 points per detail.
g.
Station staffing - 2 points per 4 hours.
(d)
Eligible Persons. The Active Volunteer Tax Rebate Program is available
to residents of Plymouth Township who are volunteers of an eligible
agency and otherwise meet the requirements of the program described
herein. The Active Volunteer Tax Rebate Program shall only apply to
a volunteer's owner-occupied qualified real property.
(e)
Eligibility Period. To qualify for a tax rebate under the Active
Volunteer Service Tax Rebate Program, a volunteer must meet the criteria
established in this ordinance and any subsequent amendments, during
the eligibility period running from January 1 until December 31 of
each calendar year.
(f)
Eligibility List. The agency supervisor shall have notarized a list
of volunteers belonging to the eligible agency who have met the criteria
for the Active Volunteer Service Tax Rebate Program. The eligibility
list shall be posted in an accessible area of the eligible agency's
facilities no later than January 31st of each year. The eligibility
list must include the volunteer's name, whether they are an emergency
responder or an administrative member, how many points they have earned,
and how many points were earned from the emergency responses and training
categories. The agency supervisor shall transmit the notarized eligibility
list to the Township Secretary of Plymouth Township no later than
February 15th of each year.
(g)
Record Keeping. The Agency Supervisor shall keep specific records
of each volunteer's activities to substantiate points earned
under the Active Volunteer Service Tax Rebate Program for three years
after the points were earned.
(h)
Injured Emergency Responder. An emergency responder who is injured
during an emergency response call may be eligible for future tax rebates
and may appear on the eligibility list provided by the agency supervisor.
The injury must have occurred while responding to, participating in,
or returning from, an emergency response call with an eligible agency.
If an injured individual's name appears on an eligibility
list, the eligibility list shall indicate explicitly that the individual's
eligibility is as an injured volunteer and shall be accompanied by
satisfactory documentation from a licensed physician stating that
the individual's injury prevents him or her from performing duties
to qualify as an emergency responder. In such a case, the injured
emergency responder shall be deemed an emergency responder for the
eligibility period. An injured emergency responder may receive the
rebate for up to five (5) consecutive tax years as long as satisfactory
documentation as outlined above is submitted each year.
An injured emergency responder shall annually submit updated
documentation from a licensed physician stating that the injury still
exists and prevents the individual from qualifying as an emergency
responder and upon submitting such documentation again shall be deemed
an emergency responder for that eligibility period. An injured emergency
responder shall only be deemed an emergency responder for a maximum
of five (5) consecutive eligibility periods and will receive the greater
of the percentage rebate they received in the prior year or a 25%
rebate.
(i)
Active Military/Reserve Service. An eligible volunteer who is in the military or reserve status will receive points as assigned in Subsection (c) of this section for each call responded to by their home company and for each home company drill missed. The eligible volunteer may not receive more than 75 points per year pursuant to this paragraph during active military or reserve status.
[Added 4-15-2024 by Ord. No. 1700]
(a)
Tax Rebate. Each volunteer whose name appears on the eligibility
list, upon whom the local property tax has been imposed in the qualifying
year, and who complies with the requirements of this Active Volunteer
Service Tax Rebate Program shall be eligible to receive a tax rebate,
in an amount described herein, on qualified real estate taxes paid
to the Township for the volunteer's owner-occupied qualified
real property located within the Township.
(b)
Amount and Limit. The rebate provided by this ordinance shall be
based on the number of points the volunteer earned, not to exceed
100% of the qualified Township real estate tax paid. To claim more
than a 25% tax rebate, at least 50% of points must be earned from
the emergency response calls and/or the training categories.
(1)
Qualified Real Property Tax Rebate for Emergency Responders.
(c)
Payment of Rebate. Rebates will be issued within 45 days of approval
of the rebate in accordance with procedures established by Township
Council.
[Added 4-15-2024 by Ord. No. 1700]
The Township Council, or their designee, shall develop and make
public procedures and necessary forms to implement the Active Volunteer
Service Tax Rebate Program. Such procedures and forms shall be developed
within sixty (60) days of adoption of this ordinance and will be made
publicly available on the Township's website.
[Added 4-15-2024 by Ord. No. 1700]
(a)
Any individual aggrieved by an action, determination, or decision
regarding their eligibility to receive the tax rebate, as outlined
in Sec. 22-206 herein, shall have the right to appeal by mailing a
written notice of appeal, via certified mail, return receipt requested,
to the Township Council, Attention: Township Secretary, within fifteen
(15) business days of the action, determination, or decision.
(b)
Upon receipt of a timely mailed notice of appeal, the Township will
schedule a hearing, which will occur within thirty (30) days from
the Township's receipt of the notice of appeal.
(c)
The Township will provide the individual, via certified mail, return
receipt requested, to their last known address, or the individual's
counsel's office address, notice of the date, time, and location
of the hearing.
(d)
If the individual desires a continuance of the hearing, they must
submit, and the Township must receive, the written application for
a continuance to Township Council, Attention Township Secretary, no
later than forty-eight (48) hours in advance of the scheduled hearing.
(e)
The Township will appoint a hearing officer to conduct the hearing.
The appealing individual may engage counsel, at their own expense,
to represent them at the hearing.
(f)
Within thirty (30) days after the hearing, the hearing officer will
render a written decision, which shall contain findings and rationale
for the decision.
[Added 4-15-2024 by Ord. No. 1700]
(a)
Any person who knowingly makes or conspires to make a false service
record report under this ordinance commits a misdemeanor of the first
degree punishable by a fine of $2,500.
(b)
Any person who knowingly provides or conspires to provide false information
that is used to compile a service record report under this ordinance
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
