[Adopted 11-20-2023 by Ord. No. 2023-03]
All terms defined in the Local Tax Enabling Act[1] and Act 172 of 2016, shall have the meanings set forth
therein. The following terms shall have the meanings set forth herein:
The top ranking or commanding officer in a Fire Department
or a nonprofit emergency medical service agency. This definition shall
include Acting Chiefs during periods of transition.
Refers to the respective Fire Company or Department or nonprofit
emergency medical service agency where the volunteer works or their
related or affiliated auxiliary agencies and relief associations.
The specific agencies whose volunteers may receive the incentives
described in this article shall be designated by the emergency service
providers resolution adopted by the Board of Supervisors annually.
A volunteer who meets the criteria in § 154-63.
[1]
Editor's Note: See 53 P.S. § 6924, 101 et seq.
Each qualifying volunteer (herein defined) who is certified
as such in accordance with the provisions of this article, shall be
entitled to receive an earned income tax credit in an amount established
by resolution of the Board. The credit shall be applied to that portion
of the earned income tax that is payable to Westtown Township and
cannot exceed the volunteer's liability to the Township, for
the earned income tax due on wages/net profits earned in that tax
year.
Each qualifying volunteer, who is certified as such in accordance
with the provisions of this article, shall be entitled to receive
a tax credit against their real property tax on real property owned
and occupied by the qualifying volunteer, in an amount established
by resolution of the Board.
A qualifying volunteer shall be defined as a resident of Westtown
Township who is:
A.
A volunteer who has satisfied the criteria specified for that volunteer's
Department, as specified in a resolution adopted by the Board of Supervisors
from time-to-time; or
B.
A volunteer who has been injured during the performance of their
assigned duties and who can no longer serve as an active volunteer
because of the injury. A volunteer so injured and unable to serve,
but would otherwise be eligible for a tax credit, shall be deemed
a qualifying volunteer until December 31 of the year of the fifth
anniversary of the date of injury; or
C.
A volunteer who holds an elected or appointed administrative position
within the Department or a volunteer who provides administrative or
other support services that aid in the financial viability, emergency
response or operational readiness of the Department for a minimum
of nine months in the calendar year and who is in good standing.
Volunteers shall sign and submit an application for a qualifying
volunteer to the Chief of the volunteer's respective Department.
If so directed by the Township Manager, volunteers shall complete
such application in a form published, and republished from time to
time, by the Township. The Chief shall review all applications submitted,
sign each approved application, and indicate on each application if
they recommend the volunteer to be certified as a qualifying volunteer
or not. On or before January 15 of each year the Chief shall forward
a notarized list certifying all qualified volunteers, with all supporting
documentation, to the Board of Supervisors via the Township Manager.
The Board of Supervisors shall review the applications and supporting
documentation and shall, by a motion of the Board, certify all qualifying
volunteers, on or before March 1 of each year. Only those volunteers
certified by the Board of Supervisors shall receive the earned income
tax credit and/or real estate tax credit, and this credit may be utilized
for any earned income/real estate taxes paid or payable to the Township
during or for the previous calendar year only.
A taxpayer may appeal the decision of the Board of Supervisors
to not certify them as a qualifying volunteer entitled to a tax credit,
by filing such appeal within 30 days of such decision, as follows:
A.
Appeals from the denial of an earned income tax credit shall be administered
in accordance with the procedures of the Chester County Tax Collection
Committee.
B.
Appeals from the denial of any real estate tax credit shall follow
the provisions of 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to
judicial review of local agency action), also known as the "Local
Agency Law."
Within 10 days of the date the Board of Supervisors certifies
qualifying volunteers, the Township Secretary shall issue an exemption
certificate to each qualified volunteer, which shall be in a form
acceptable to the Tax Collector appointed by the Chester County Tax
Collection Committee to collect the earned income tax.
