[Adopted 12-3-2024 by Ord. No. 2024-07]
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 listed under § 398-75C of this article who has complied with, and is certified under, the Volunteer Service Credit Program.
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 (the "Act").
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 the entity listed under § 398-75C of this article.
EMERGENCY RESPONDER CALL
Any emergency call to which a volunteer responds, including travel directly from and to a volunteer's home, place of business or another 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.
STATE
Commonwealth of Pennsylvania.
TOWNSHIP
Pocono Township, Monroe County, Pennsylvania.
VOLUNTEER(S)
A member of a volunteer fire company established by § 398-75C of this article.
A. 
Establishment. The Township hereby establishes a Volunteer Service Credit Program (the "Program"). The goal of the Program is to encourage membership and service in the Volunteer Fire Company as set forth in § 398-75C of this article.
B. 
Program criteria. The Board of Commissioners of the Township shall establish, by resolution, the annual criteria that must be met to qualify for credits under the Program.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of the Township who are volunteers of the Pocono Township Volunteer Fire Company of Monroe County (the "Volunteer Fire Company"); residents of the Township who are volunteers with the Volunteer Fire Company Auxiliary; and, Township resident volunteers of the Volunteer Fire Company who additionally volunteer with fire companies of neighboring municipalities within Monroe County, Pennsylvania.
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 §§ 398-76 and 398-77.
(1) 
For 2024, the eligibility period under the Volunteer Service Credit Program shall run from the effective date of this section until December 31, 2024; and
(2) 
For each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
E. 
Recordkeeping. The chief of the Volunteer Fire Company 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 Board of Commissioners of the Township, the State Fire Commissioners and the State Auditor General. The chief, or supervisor, shall annually transmit to the Township a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Township no later than 45 days prior to the date the tax notices are sent each year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer fire company's facilities.
F. 
Application. Volunteers that have met the minimum criteria of the Volunteer Service Credit 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 Volunteer Service Credit Program, and forward it to the Township Manager of the Township. Applications shall not be accepted by the Township after April 1 of each year.
G. 
Municipal review. The Township Manager of the Township shall review the application for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. The Board of Commissioners of the Township shall approve all applicants that are on the notarized eligibility list. All applicants approved by the Board of Commissioners of the Township shall be issued a tax credit certificate by the Township Manager of the Township.
H. 
Official tax credit register. The Township 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:
(1) 
Board of Commissioners of the Township;
(2) 
Chief of the Volunteer Fire Company; and
(3) 
Tax Collector for the Township.
I. 
Injured volunteers.
(1) 
An active volunteer 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 the entity listed under § 398-75C.
(2) 
An injured active volunteer shall provide documentation from a licensed physician with the application required under § 398-75F, 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 active volunteer shall again be deemed an active volunteer for that tax year. An injured active volunteer shall only be deemed an active volunteer for a maximum of five consecutive tax years.
(3) 
An injured active volunteer shall annually submit the application required under § 398-75F, 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 active volunteer shall again be deemed an active volunteer for that tax year. An injured active 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 Township Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $250 of the earned income tax levied by the Township. 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.
(1) 
An active volunteer with a tax credit certificate may file a claim for the tax credit on the Township's earned income tax liability when filing a final return for the preceding calendar year with the Tax Collector for the Township.
C. 
Rejection of tax credit claim.
(1) 
The Tax Collector for the Township shall reject a claim for a tax credit if the taxpayer is not on the official tax credit register issued by the Township Manager.
(2) 
If the Tax Collector for the Township 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 § 398-78A of this article.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Tax Collector of the Township.
A. 
Tax credit. Each active volunteer who has been certified under the Township Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 100% of the Township tax liability on qualified real property (the "tax credit"). 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 Township's real estate tax levy. The tax credit shall be administered as a refund by the Township Treasurer. An active volunteer shall file the following with the Township Manager:
(a) 
A true and correct receipt from the Township real estate Tax Collector of the paid Township 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 Township Treasurer shall issue the tax refund to the active volunteer.
C. 
Rejection of the tax credit claim.
(1) 
The Township Manager shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2) 
If the Township Manager 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 § 398-78B.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Township Secretary.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 398-76C of this article 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 § 398-76C of this article shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 398-77C 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 § 398-75C 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.'