Tax Type
Property Tax
Description
Boy Scouts
Topic
Exemptions
Date Issued
06-07-1973
The Boy Scouts of America is considered to be a charitable and benevolent association; therefore, its property is exempt from tax to the extent used for lodge purposes or meeting rooms. It is not entitled to the broad exemption of real and personal property provided by § 58-12(5), even though the organization is listed in those provisions, since it is not a religious association similar to the YMCA, as required under the former Virginia Constitution. The present Constitution, effective July 1, 1971, and the introductory language of § 58-12, provide for continuance of tax-exempt classifications as they were prior to July 1, 1971. The allowable exemption should be effected by applying to the Commissioner of Revenue for the locality in which the Boy Scouts' property is located for a determination of the extent to which the property is used for exempt purposes.
Attorney General's Opinion