(a) Tax credit. Each active volunteer who has been certified under township volunteer service credit program shall be eligible to receive a real property tax credit of 20% of the township tax liability on qualified real property.
(b) Claim.
(1) An active volunteer identified on the notarized eligibility list may file a claim for the tax credit on his or her 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 Treasurer:
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. Photo identification; and
C. Documentation that the tax paid was for a qualified real property as defined in this chapter.
(c) Municipal review. The Township Treasurer shall review the application(s) for a real property tax credit under the volunteer service credit program and shall cross-reference them with the notarized eligibility list. If all necessary documentation is submitted to the Treasurer, the Township Board of Commissioners shall review and approve all applicants that are on the notarized eligibility list.
(d) Rejection of the tax credit claim.
(1) The Township Treasurer shall reject the claim for a township real property tax credit if the taxpayer fails to provide the documents required under subsection (b)(1) above.
(2) A claim for the township real property tax credit will also be denied if past due taxes are owed to the township.
(3) If the Township Treasurer 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 § 896.04.
(4) Taxpayers shall have 30 days to appeal the decision of the Township Treasurer.
(Ord. 973, passed 12-20-2017)