At the August 13, 2024 Board of Supervisor’s meeting, the Volunteer Services Tax Relief Ordinance passed unanimously for the tax year beginning January 1, 2024.
Application and Documents
- Volunteer Services Tax Credit/Refund Application
- Important Dates/Details
- Click here for the full ordinance and criteria. – The ordinance contains very specific details and is a great source to follow.
Deadlines
January 15th – Chief of both companies shall submit a notarized eligibility list to the Township Secretary and so note with the submission where the list is posted in their respective agency’s facilities. Lists shall not be accepted by the Township after January 15 of each year for the preceding year. List should include the following:
- The chief shall annually transmit to the Township a notarized eligibility list of all volunteers that have met the minimum criteria for the program.
- Taxpayer’s complete name, address, city, state, zip code, and the last four digits of their SSN.
- Specific records of each volunteer’s activities in a service log to establish credits under the program.
- Executed Affirmation Notary Block – Under Oath – Swearing or affirming that the Eligibility List is correct and the information contained within the document is true and accurate.
March 1st – Volunteers that have met the minimum criteria of the program shall sign and submit the Township’s application for certification to their chief. The chief shall sign the application if the volunteer has met the minimum criteria of the program and forward it to the Township Secretary. Applications shall not be accepted by the Township after March 1 of each year for the preceding year. **Please note the ordinance states the deadline is April 1st, but this is too close to the Federal Income Tax deadline and therefore staff is seeking an ordinance change.** Applications shall include the following:
- If the volunteer is seeking any refund against the real property tax on qualified real property, a true and correct stamped receipt or Certification from the Local real estate tax collector showing the paid Local real property taxes for the tax year in which the application is being filed.
- Photocopy of applicants’ driver’s license
- Documentation that the tax paid was for qualified real property as defined by the ordinance
- Proof of volunteer service with Eligible Agency and if injured updated documentation from a licensed provider stating that the injury still exists and prevents them from qualifying as an active volunteer per section 212-71.I of the East Manchester Township Ordinances.
At the December 10, 2025 Board of Supervisor (BOS) meeting, the Board further discussed and approved a resolution to increase the Fire Hydrant Tax from .11mils to .15mils. At the November 27, 2024 BOS alternate meeting, staff explained that the Fire Hydrant Tax is separate from the General Fund as it is a Special Tax that goes into its own fund to pay the York Water Company for water to the Fire Hydrants. Not everyone pays this tax. Only those within 780 ft of a Fire Hydrant. Last time local millage has been changed was in 2014. It decreased from .15mils to .11mils because the Township reached a large sized fund that could help supply years’ worth of the bills while set at a lower tax rate. For 10yrs the fund has been maintained by that past surplus and the interest from PLIGIT. In 2024 the Township will have a deficiency in the Fire Hydrant Fund by between $8k and $13,151, which was unexpected. From 2014 to 2022, the York Water Bills have been between $60k and under $70k; in 2023 the total bills were approximately $71,103; and now in 2024 the bills jumped to $87,445. Staff investigated other millage rates to see what would make more sense. Therefore, total assessments (property assessments within 780ft of hydrants in the Township) as of January 2024 are $671,090,727. Statistics show that the very large majority of taxes get paid at discount so below shows you what that looks like if paid at 2% discount.
o .11mils = .00011 x $671,090,727 = $73,819; Discount: $72,342 (current rate)
o .12mils = .00012 x $671,090,727 = $80,530; Discount: $78,919
o .13mils = .00013 x $671,090,727 = $87,241; Discount: $85,496
o .14mils = .00014 x $671,090,727 = $93,952; Discount: $92,072
o .15mils = .00015 x $671,090,727 = $100,663; Discount: $98,649 (approved rate)
Staff’s conclusion is since the bills to York Water stayed within the $60k range from 2014-2022 and then went to the $70k range in 2023, and the jumped significantly to $87.5k in 2024, staff recommended setting the rate to .15mils to get the funds gathered for the unpredictable bill increases. If the Board went with .14mils the township will likely see around the discount price of taxes paid and that is just $5k more than what 2024’s bills ended up being. Additionally, at .14 mils, it would take a some time to cover the 2024 deficit, and the millage would likely need to increase sooner, therefore, .15 mils is justifiable. To give an idea of the cost increase, an example is if a property is assessed at $250k, currently the Fire Hydrant Tax is $27.50. At .15mils, the tax increase by $10 to $37.50.