(a) Establishment. The 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.
(b) Program criteria. The Board of Commissioners shall establish, by resolution, the annual criteria that must be met to qualify for credit under the program.
(c) Eligible entities. The volunteer service credit program is available to residents of the township who are volunteers of the Township Fire Company (volunteer fire company).
(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 credit established under § 896.03. The eligibility period shall run from January 1 until December 31.
(e) Recordkeeping. The Chief of the Township Fire Department shall keep specific records of each volunteer’s activities in a service log to establish eligibility under the volunteer service credit program. Service logs shall be subject to review by the Township Board of Commissioners, the State Fire Commissioner and the State Auditor General. The Chief, 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 December 1 or each year. The chief shall post the notarized eligibility list in an accessible area of the volunteer agency’s facility.
(f) Application. Volunteers that have met the minimum criteria of the volunteer service credit program shall sign and submit an application for the real property tax credit to the chief. The 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 Secretary.
(g) Notarized eligibility list.
(1) The township shall keep an official notarized eligibility list of all active volunteers that are eligible for the real property tax credit.
(2) The Township Secretary shall issue and update, as needed, the official notarized eligibility list to the following:
A. Township Board of Commissioners; and
B. Chief of the Township Fire Department.
(h) Injured volunteers.
(1) 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 the Township Fire Company.
(2) An injured emergency responder shall provide documentation from a licensed physician with the application required under this section 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.
(3) An injured emergency responder shall annually submit the application required under this section, 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. 973, passed 12-20-2017)