E p h r a t a   A r e a   S c h o o l   D i s t r i c t 

Senior Citizen Tax Exchange Program (STEP)

The Ephrata Area School District (EASD) is proud to announce that we are now accepting applications for the Senior Citizen Tax Exchange Program (STEP).  STEP was designed to offer senior citizens within Ephrata Area School District with the opportunity to apply for a position as a substitute employee for the district. STEP was designed to offer senior citizens within Ephrata Area School District the opportunity to apply for a position as a substitute employee and earn a net income of up to $550 per school year, which they can choose to apply to their school property taxes.

PURPOSE
The Ephrata Area School District recognizes the increasing tax burden on property owners. This burden is caused by consistently increasing expenses due to state and federal mandates, the rising cost of salary and benefits, increases in fuel oil, electric and diesel fuel, and the decrease in government funding. In an effort to reduce the tax burden of the senior citizen community, Ephrata Area School District offers a Senior Tax Exchange Program (STEP).

WHAT IS STEP?
STEP is a program that offers Ephrata Area School District citizens age 65 and over who own their home the opportunity to apply for a position as a substitute employee for the District. STEP is a program that offers EASD citizens age 65 and older who own their home the opportunity to apply for a substitute position and apply their net pay against their school property tax bill. An easier way to think of this is volunteering in exchange for school property tax dollars.

GOALS OF STEP
The most important goal is to reduce the tax burden of senior citizens within the School District. Seniors approved as substitute employees will be provided the opportunity to apply their net pay of up to $550 a year to their school property taxes. Substitute employment may be performed in numerous areas including but not limited to:

An important aspect of this program is not only to reduce the school property tax burden, but to utilize the great skill-set and resources of our senior citizens. In addition, Ephrata Area School District would like to increase the interaction between the senior citizen community, the District, and the student-body.

QUALIFICATIONS

  1. Any Ephrata Area School District resident age 65 and over who own their home is eligible to participate in the program.  Residents cannot be delinquent on their taxes.
  2. Any senior citizen participating in STEP is subject to a $50,000 earned income limitation per person. Proper documentation of income levels shall be provided prior to when the substitute employment begins e.g. copies of federal or state income returns, W-2’s etc.
  3. “Alternates” may serve in place of a qualifying senior citizen. Ephrata Area School District recognizes that it may be physically, or emotionally impossible for some senior citizens to participate in this program. The qualifying senior citizen shall provide an original signed physician’s statement describing the individual’s inability to participate in the STEP program. A qualified “alternate” must live in the Ephrata Area School District and must be at least 18 years of age. That person is also subject to all the wage and tax consequences of their substitute employment and shall elect to contribute 100% of their earnings to the tax relief of a designated senior citizen within the District.
  4. Each applicant or “alternate” is subject to all the employment requirements of the District. Qualifications will be evaluated and selection will be made at the sole discretion of the District.
  5. Participation is subject to availability of substitute positions within the School District and is not guaranteed.

SCHEDULE

  1. Senior citizen substitutes are permitted to work without a restriction on the total regular hours worked. However, the maximum tax relief in any one school year is $550 per person.  A senior citizen will “earn” at the rate of  the current minimum wage.  Any hours worked beyond the normal work day or beyond the $550 per person  shall be on a volunteer basis.
  2. Two substitute employees may work from one household, earning a total of $1,100, but the total net earnings may not exceed their total school property tax bill for their home.
  3. Under Pennsylvania law and requirements of the County of Lancaster, all real estate taxes shall be paid in full by December 31. If taxes are not paid in full by December 31, the District is required to turn the taxes over to the Lancaster County Tax Claim Bureau for collection and possible tax sale.

ADDITIONAL REQUIREMENTS
In order to guarantee the safety of our students, each applicant who is accepted into STEP is required, at their expense, to provide:

  1. Act 34 Criminal Background Check
  2. Act 151 Child Abuse History Background Check
  3. Act 114 of 2006 (FBI-Fingerprints and Federal Criminal History Record Information) as appropriate.

These are the same requirements of any employee in our District. The District will provide the necessary forms to apply for these reports.

In addition, the applicant at their expense shall complete and return a Pre-Employment Physical form signed by their physician indicating that they are cleared to work in a school environment. The District will also provide this form.

APPLICATION PROCEDURES
Interested, eligible property owners must complete a Statement of Interest (posted at the bottom of this page), which lets the District know the participant’s areas of expertise/interest. In addition, each participant will need to complete:

  1. A full employment application.
  2. The required clearances.
  3. A physician’s form.

Applicants will be interviewed in order to properly match them to an open “substitute employment position.” Participants will receive a brief orientation and then be assigned to their position.

Applications must be resubmitted annually to be eligible for the program year that runs from July 1 through June 30 annually. Applications are accepted at anytime throughout the year.

EVALUATIONS
Evaluations will be completed annually or at any time that a volunteer leaves the program or changes positions/buildings. Any substitute who is evaluated as unacceptable will not be permitted to participate in the STEP program in the future.

WORK ASSIGNMENTS
The District Office will base work assignments on interests, experience, and qualifications, as well as the availability of appropriate substitute assignments. Program participants must complete a time sheet of hours worked each week and submit it to the administrator or supervisor overseeing their work assignment. The time sheet will be forwarded to the District payroll office for processing.

TAX RELIEF CREDIT POSTING
The District payroll office will record hours worked by the STEP participant between July 1 and June 30 and will calculate the total net earnings for tax relief applicable to the subsequent year's school property tax payments. W-2s will be issued to the STEP participant on a calendar year calculation.  Participants should be aware that any income received from the STEP program could alter their eligibility for certain other tax credits or deductions and/or entitlements to other federal and state benefit programs.

ORIENTATION AND TRAINING
Each participant will be required to successfully complete an orientation and training session introducing the employee to District procedures and appropriate conduct on school property prior to starting any work assignment. The orientation session will be a time for the participant to ask any questions he or she may have concerning the program, procedures, assignments, etc.

Necessary Documents
Statement of Interest (must complete to apply)
For any questions, please contact Human Resources at (717) 721-1513.