A request by Generals Redoubt to be exempt from paying real estate taxes on its Fancy Hill property was denied last Monday, Aug. 25, by the Rockbridge County Board of Supervisors.
GR, formed in 2018 by a group of alumni of Washington and Lee University that were upset with the direction W&L’s leaders were taking the university, purchased the historic Fancy Hill property in 2023 to serve as its headquarters. Fancy Hill is a Federal-style brick mansion that dates to 1821 with various outbuildings and 22 acres.
The county currently assesses the property at $808,090, with an annual tax bill of $5,176.96. GR has been making extensive renovations to the property, which has been listed on the National Register of Historic Places since 1997.
The Generals Redoubt Inc. is considered a charitable Virginia non-stock corporation that has nonprofit 501(c)(3) status under the Internal Revenue Service’s guidelines. The organization’s mission statement, as listed on its website, is to “empower alumni, students, parents and friends in the Washington and Lee University community to advance our institution’s unique history so that future generations of students may be enriched by the timeless traditions of honor, civility and a classical liberal arts education set forth by our university’s namesakes.”
John E. Lane III, GR’s vice president and a member of its executive committee, addressed the supervisors on the organization’s tax exemption request. He alluded to GR having spent more than $1 million on restoration efforts and anticipating spending another $200,000.
“This is not a classic restoration but it’s as close as we can get because we’re very concerned about the historical value of this property,” said Lane. “If you look on the historic records, it is a historic landmark and we want to continue that, to preserve it. We don’t get a lot of visitors. We get some and we’re getting some collections for items of historic value, portraits. [We’re] looking for a George Washington portrait. Alumni in particular offer us some properties that we’re probably going to be furnishing one or two of the rooms with … “So, in terms of recognizing historic value of the structure, I’m not too sure how long this house would have gone without a major renovation. … We had serious structural issues with it. They had one floor that was collapsing and they had to [stabilize] that. So, it’s been quite … quite an adventure. But, longterm, we don’t expect our impact, as far as the county resources, is to be significant. We do expect that we will probably, collaterally, attract a fair amount of commerce. Whether you can capture that in sales taxes, whatever, I don’t know. I think Pink Cadillac is getting a significant boost in business as a result of our presence. We want to be good neighbors. We’re doing everything we can to be good neighbors. We ask your consideration about the tax exempt application.”
During a public hearing, two citizens spoke against the application. Liz Murtagh, a Fairfield resident, said she believed GR should pay its “fair share” of taxes, “along with the rest of us that have to pay our taxes every year. [Asking to be exempt] is asking a bit too much for the county. So I’m asking that you not support their request at this time.”
Brian Richardson said he resides at Wesley Chapel Road in the county’s Buffalo District, “where I’ve lived and paid property taxes for 35 years. I’m a 1973 graduate of Washington and Lee and taught at the university for 25 years before retiring in 2015.”
Citing a previous discussion by the supervisors on tax exemptions for nonprofits, he asked whether GR “provides services for the common good or whether a substantial part of the organization’s activities involves carrying on propaganda. Rest assured, the principal activity of the Generals Redoubt is propaganda, rather than serve the common good. Its sole agenda is, well, to serve its agenda.
“The genesis of the organization was backlash and outrage at Washington and Lee’s decision a few years ago to study whether a change in the university’s name was appropriate,” continued Richardson. “By the way, the Generals Redoubt’s stated purpose includes advancing the university’s tradition of civility. When the university decided to retain its name, the Generals Redoubt wouldn’t take yes for an answer. Its members sought to fire the university’s president and dismiss the rector of the board of trustees for having the temerity to commission a careful study of the issue before the trustees’ vote.
“I ask if this is the action of a benign nonprofit seeking to promote the common good? Let me be clear,” he said. “I have no problem with them expressing their opinion. They have a right to do so from their mansion on the hill just as I have a right to express mine. The difference, apparently, is that I understand that expressing my opinion does not entitle me to dodge paying my property taxes, thereby passing the responsibility onto my neighbors. I urge the board to recognize that the Generals Redoubt has the same civic obligation. Deny this spurious application.”
Following the public hearing, supervisor Bob Day made a motion to deny the application. “While I appreciate the remodel of the property, I second the motion,” said Jay Lewis.
The motion passed 4-0. Supervisor David McDaniel was absent.
