Date Requested:February 13, 2012
Time Requested:01:28 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2012R1855 Introduced SJR9
CBD Subject: BOY SCOUTS OF AMERICA
FUND(S)
General Revenue Fund, local governments
Sources of Revenue
General Fund,Other Fund local property tax
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to amend the State Constitution to exempt certain property owned by the Boy Scouts of America, or an affiliate or affiliates, that is leased or used to generate revenue for the organization.
    
    The revenue impact of this proposal cannot be determined since the proposal pertains mostly to Property Taxes on future investments by the Boy Scouts. The property owned in Fayette and Raleigh counties by a Boy Scout affiliate is currently being treated as mostly exempt.
    
    Additional administrative costs would be minimal.

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2012
Increase/Decrease
(use"-")
2013
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    The revenue impact of this proposal cannot be determined since the proposal pertains mostly to Property Taxes on future investments by the Boy Scouts. The property owned in Fayette and Raleigh counties by a Boy Scout affiliate is currently being treated as mostly exempt. However, if this land and mineral rights were taxable, they would be generating approximately $300,000 a year in Property Taxes.
    
    Additional administrative costs would be minimal.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov