The article shall be known as the "Active Volunteer Service Rebate Ordinance."
[Adopted 3-20-2024 by Ord. No. 249]
This article is authorized pursuant to the Act of November 21, 2016, P.L. 1509 (Act 172 of 2016) (35 Pa.C.S.A. § 79A01 et seq.), as amended by Act 91 of 2020.
The purpose of this article is to acknowledge the value and dedication of volunteer fire protection and EMS services provided by active volunteers and to encourage others to become involved as active volunteers in West Rockhill Township, Pennsylvania. Accordingly, this article provides financial incentives in the form of a rebate on the real estate taxes levied by West Rockhill Township.
The following words and phrases, when used in this article, shall have the meanings given to them in this section:
A volunteer who provides non-emergency responder with an eligible agency.
An organization who provides emergency medical services and/or fire protection (fire company/department) to a municipality within the boundaries of Bucks County.
The Chief of Fire Departments (or designee), or the supervisor of the not-for-profit emergency medical service agency listed in Attachment 1.[1] The Director of Emergency Services is authorized to update the agency supervisors listed in Attachment 1.
The County of Bucks, also referred to as "Bucks County."
A fire company or not-for-profit emergency medical service agency identified in Attachment 1. The Director of Emergency Services is authorized to update the eligible agencies listed in Attachment 1.
A volunteer who responds to an emergency 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.
The Township of West Rockhill.
A member of a fire company or not-for-profit emergency medical services agency identified in Attachment 1 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.
[1]
Editor's Note: Attachment 1 is on file in the Township offices.
A.
Establishment. The Township of West Rockhill Board of Supervisors hereby establishes an active volunteer service tax rebate program. The goal of the program is to encourage membership and services in the fire companies and not-for-profit emergency medical service agencies which serve the Township.
B.
Establishment of criteria. The Township of West Rockhill Board of Supervisors 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 Service 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 Service 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:
D.
Eligible persons. The Active Volunteer Service Tax Rebate Program is available to residents of West Rockhill Township who are volunteers of an eligible agency and otherwise meet the requirements of the program described herein.
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 article, and any subsequent amendments or resolutions authorized by the Ordinance, 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 February 1 of each year. The eligible list must include the volunteer's name, whether they are an emergency responder or an administrative member, how many points they 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 Manager no later than February 15 of each year.
G.
Recordkeeping. 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.
(1)
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.
(2)
If an 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 that eligibility period. An injured emergency responder may receive the rebate for up to five consecutive tax years so long as satisfactory documentation as outlined above is submitted each year.
(3)
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 the eligibility period. An injured emergency responder shall only be deemed an emergency responder for a maximum of five consecutive eligibility periods and will receive the percentage rebate they received in the prior year.
A.
Tax rebate. Each volunteer whose name appears on the eligibility list, has paid their property tax in the current application 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.
B.
Amount and limit. The rebate proved by this article shall be based on the number of points the Volunteer earned, not to exceed 100% of the qualified Township real estate taxes levied up to $1,000. To claim more than a 25% tax rebate, at least 50% of points must be earned from the emergency response calls (§ 371-35C(1)) and/or the training (§ 371-35C(2)) 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 the Chief Financial Officer.
The Chief Financial Officer 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 120 days of approval of this article and will be publicly available on the Township's website.
A volunteer may appeal a decision of the Township not approving this issuance of a tax rebate payment to a volunteer by submitting a written request for a hearing to the Township Manager, or his or her designee, within 10 business days of the decision of the Township. Binding arbitration shall be conducted in accordance with the rules of the Pennsylvania Local Agency Law, [1] and the costs of any hearings shall be shared equally between the parties to the appeal.
[1]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
A.
Any person who knowingly makes or conspires to make a false service record report under this article 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 article commits a misdemeanor of the first degree punishable by a fine of $2,500.
If 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 this article. It is the intent of the County that any invalid section, sentence, clause, or part of this article shall be severable and the remainder of this article shall be, and shall remain, in full force and effect.
The Active Volunteer Service Tax Rebate Program shall be subject to periodic review by the Township Board of Supervisors. Eligible agencies are required to fully cooperate with the Township Board of Supervisors and provide documentation as requested. Failure to cooperate could result in an eligible agency, and its volunteers, being removed from the program.
This article shall become effective immediately. Volunteers must first apply in 2025 for a real estate tax rebate on qualified Township real estate taxes paid in 2024 and volunteer services provided January 1, 2024, through December 31, 2024.