The West Virginia Nonprofit Youth Organization Tax
Exemption, Amendment 1, is on the November 4 ballot as a
constitutional amendment. Upon voter approval, the measure
would provide that properties owned by nonprofit youth
organizations that are used for “adventure, educational or
recreational activities for young people and others” and that
were constructed for a minimum of $100 million are exempt from
property tax. The measure also would permit such a nonprofit
property to be leased or used to generate revenue while still
being exempt from property taxation.
VOTE YES
Vote for Growth
background
Amendment one
support WEST VIRGINIA
If approved by voters, the measure would not become effective
until the legislature adopts laws prescribing requirements,
limitations and conditions for the use of the tax-exempt facility
to protect local businesses from “unfair competition and
unreasonable loss of revenue.”
The measure’s legislatively assigned name is the Nonprofit
Youth Organization Tax Exemption Support Amendment.
The Boy Scout’s Summit Bechtel Reserve is the only existing
entity in West Virginia that would be affected by the proposed
amendment’s approval.
The Summit Bechtel Reserve is a training and adventure center
built by and for the Boy Scouts of America on a 10,600-acre site
in Fayette County, West Virginia. Among its features are the AT&T
Summit Stadium that can seat 80,000 people and a variety of
sports facilities, including a skate park, a BMX track, extensive
mountain bike trails, canopy tours, zip-lines and some of the
JOBs, tourism,
economic
development
largest shooting and archery ranges in the nation.
The Summit opened for the 2013 National Scout Jamboree,
VOTE YES
which ran from July 15 through July 24. More than 35,000
Scouts, Venturers, leaders and volunteers attended the
Jamboree. They participated in such activities as gliding through
more than five miles of zip-lines and nine miles of canopy tours,
Amendment one
amendment one
tackling 83 elements of challenge courses, riding over 36 miles
of mountain bike trails, engaging in shooting sports covering
supports SCOUTING
an area close to 50 acres, and engaging in such other sports as
support WEST VIRGINIA
kayaking, rock climbing, skateboarding, BMX biking, swimming
and scuba diving.
Email: [email protected]
www.voteforgrowth.org
Paid for by Vote For Growth
www.voteforgrowth.org
Also, during the Jamboree, Scouts performed more than 350
The Boy Scouts of America agreed during the site selection process to do
The SBR has the advantage of being accessible easily by interstate
community service projects in nine southern West Virginia counties,
what it could to make the facilities at the SBR available for use by others to
the fullest extent possible. Thus, the organization is interested in working
highway, commercial air service and Amtrak rail service.
including Fayette, Greenbrier, McDowell, Mercer, Monroe, Nicholas,
Raleigh, Summers and Wyoming. The provided close to 150,000 service
with community partners and other organizations to provide programs
hours covering projects such as clearing brush, making structural
and activities that support the economic development of southern West
For the SBR to realize its full potential, West Virginians must approve
repairs, painting, planting, picking up litter, pouring concrete, and
Virginia. The 80,000-person capacity stadium would be particularly
Amendment 1 on the November 2014 ballot. The issue is known formally
building walkways and shelters.
attractive for special events open to the general public. The world-class
as the Nonprofit Youth Organization Tax Exempt Support Amendment
outdoor facilities could be leveraged to increase tourism, create jobs and
to the West Virginia Constitution. Generically, it would allow certain
bring West Virginia favorable attention nationally and internationally. Here
nonprofit youth organizations to generate revenue for the organizations
are a few examples of how the facilities could be used to those ends:
by leasing out their facilities, if those facilities cost more than $100 million
The Summit Bechtel Reserve (SBR) will host the next National
to build, and avoid jeopardizing the existing charitable-use property
tax exemption. Specifically, it would give the Boy Scouts of America the
Jamboree in 2017 and the World Scout Jamboree in 2019.
• The AT&T Summit Stadium could host concerts and other events. It
legal assurance that it could rent out the Summit’s facilities to other
Even in years without a Jamboree, SBR is busy hosting high-adventure
can hold up to 80,000 people and has strong Wi-Fi coverage. One way
organizations and not lose the existing property-tax exempt status.
and Scout camp programs. The SBR’s Paul R. Christen National High
it could be used to boost tourism would be to have an evening event
Adventure Base is BSA’s fourth high-adventure base, joining Philmont
associated with Bridge Day at the nearby New River Gorge Bridge
Scout Ranch, Northern Tier and the Florida Sea Base. The high-
each October.
adventure programs are structured around sporting venues and include
adventures in:
rafting and kayaking; climbing, zip and rope courses; shooting sports;
• The archery, shooting, BMX biking, mountain biking, skateboarding
and other outdoor facilities could host national touring sports
competitions.
and mountain biking, skateboarding and BMX. Each program runs
seven days. Scout camp programs will begin in 2015 and will focus on
advancement opportunities leveraging the Summit’s multiple sporting
Expanded partnerships with local tourism and recreational organizations
venues, as well as its educational elements in areas such as sustainability
could lead to other opportunities.
and conservation.
Broader use of the Summit Bechtel Reserve would help the region and
Planning for the Summit began in 2007, when the BSA leaders initiated
a search for a permanent location for the National Jamboree, which
had been held at Fort A.P. Hill in Virginia since 1981.
the entire state of West Virginia because attracting more people to the
area would boost sales for local businesses and increase revenues from
the sales tax, hotel occupancy tax and the business-and-occupation tax.
More use by the public, in addition to the global reach of Scouting, would
provide West Virginia with greater exposure to corporate leaders from
around the world. Public activities would call attention not only to the
As the search progressed, it became clear the Jamboree site also could
serve as an additional component of Scouting’s national high adventure
program as well as facilities for a summer camp and a leadership center.
After considering more than 80 sites in 28 states, the BSA announced
in 2009 the selection of what had been known as Garden Ground. It is
adjacent to the New River Gorge National River, which includes more
than 70,000 acres of managed wilderness.
Summit Bechtel Reserve but also to other facilities for outdoor activities
in the area, including more than 90,000 acres of national and state parks,
as well as a wide range of accommodations from camping to the nearby
Glade Springs Resort.
If voters approve the proposed amendment, it would not take effect
until after the West Virginia Legislature would adopt laws to ensure that
businesses in the area would not suffer losses from activities at
the Summit.