[Ord. No. 2024-01, 6/11/2024]
This Part shall be known and may be cited as the Allen Township Volunteer Firefighter Tax Credit Incentive Program.
[Ord. No. 2024-01, 6/11/2024]
The following words and phrases when used in this Part shall have the meanings given to them in this section unless the context clearly indicates otherwise.
The timeframe when volunteers may earn credit under the Volunteer Service Credit Program.
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 member of the Allen Township Volunteer Fire Company.
[Ord. No. 2024-01, 6/11/2024]
1.
Establishment. Allen Township hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the community's volunteer fire companies.
2.
Program Criteria. The Board of Supervisors or Board of the Allen Township Volunteer Fire Company shall establish, by resolution, the annual criteria that must be met to qualify for credits under the program:
A.
The number of emergency response calls to which a volunteer responds.
B.
The level of training and participation in formal training and drills for a volunteer.
D.
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.
E.
The total number of years the volunteer has served.
3.
Eligible Entities. The Volunteer Service Credit Program is available to individuals who are volunteers performing services for the Allen Township Volunteer Fire Department.
5.
Recordkeeping. The Fire Chief of the Allen Township Volunteer Fire Department shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to review by the Allen Township Board of Supervisors, the State Fire Commissioner and the State Auditor General. The Fire Chief shall annually transmit to the Board of Supervisors a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program along with the percentage of the tax credit that the active volunteer is eligible to receive. The notarized eligibility list shall be transmitted to the Board of Supervisors no later than January 15 of each year. The Fire Chief shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
6.
Application. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for a Tax Credit Certificate to the Fire Chief of the Allen Township Volunteer Fire Department. The Fire Chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and forward it to the Township Manager. The signed application shall be recognized as the Tax Credit certificate and the Fire Chief shall include, on that document, the percentage of the tax credit that the active volunteer is eligible to receive. Applications shall not be accepted by the Allen Township after April 1 of each year.
7.
Municipal Review. The Township Manager shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. The Board of Supervisors shall approve all applicants that are on the notarized eligibility list. All applicants approved by the Board of Supervisors shall be issued a tax credit certificate by the Township Manager.
8.
Official Tax Credit Register. The Board of Supervisors shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Township Manager shall issue updates, as needed, of the official Tax Credit Register to the following:
9.
Injured Volunteers.
A.
An emergency responder that is injured during an emergency response call may be eligible for future tax credits. The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under Subsection 3.
B.
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection 6 stating that their injury prevents them from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
C.
An injured emergency responder shall annually submit the application required under Subsection 6, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
[Ord. No. 2024-01, 6/11/2024]
1.
Tax Credit.
A.
Each active volunteer, who lives in Allen Township, and who has been certified under the Allen Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit equal to 100% of the municipal (Township only) real estate tax liability on qualified real property. The tax credit shall only apply to the base tax year liability. In addition, each active volunteer, who lives outside of Allen Township, and who has been certified under the Allen Township Volunteer Service Credit Program shall be eligible to receive a real property tax rebate in an amount equal to the total assessed value of qualified real property owned by the volunteer multiplied by the established Allen Township real estate tax millage; provided that the rebate shall not exceed the total amount of the municipal real estate tax paid by the nonresident volunteer to the municipality where he/she resides. The nonresident volunteer must provide Allen Township with proof of payment of the municipal tax in their municipality of residence as a pre-condition to receiving the real property tax rebate.
B.
In the event that an active volunteer does not own any qualified real property, the volunteer shall be eligible to receive an earned income tax credit in an amount equal to the earned income tax paid by the volunteer to the applicable local municipality but not to exceed $350. Active volunteers shall only be eligible for either the real property tax credit or the earned income tax credit but not both.
2.
Claim.
A.
An active volunteer with a tax credit certificate may file a claim for the tax credit (property tax or earned income tax) with the Allen Township Manager. The tax credit shall be administered as a refund by the Allen Township Treasurer. An active volunteer shall file the following with the Township Manager:
(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 or a true and correct copy of documentation showing payment of earned income tax to a local municipality.
(2)
The tax credit certificate.
(3)
Photo identification.
3.
Rejection of the Tax Credit Claim.
A.
The Township Manger shall reject the claim for a municipal tax credit if the volunteer fails to provide the documents required under Subsection 2A.
B.
If the Township Manager rejects the claim, the volunteer 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 Section 24-705.
C.
The volunteer shall have 30 days to appeal the decision of the Township Manager.