Governor Abigail Spanberger recently signed into law HB167, which ended the state recordation tax exemption status of five nonprofit organizations operating in Virginia. The targeted organizations include Patrick County’s own JEB Stuart Birthplace Preservation Trust, which maintains Laurel Hill, the birthplace and boyhood home of Maj. Gen. James Ewell Brown Stuart, the most famous and celebrated American cavalry commander and one of Patrick County’s most well-known sons. The other organizations targeted by the new law were the Virginia Division of the United Daughters of the Confederacy, the Virginia Division of the Sons of Confederate Veterans, the Confederate Memorial Literary Society, and the Stonewall Jackson Memorial. These organizations—though nonprofit—will now be subject to taxes on the property they own. The financial impact of removing the tax exemption could significantly imperil the ability of these nonprofit organizations to continue operating.
It is notable that of the dozens of nonprofit organizations recognized by the Commonwealth of Virginia, including others involved in historical preservation, only these five that focus on remembering some aspect of Virginia’s Confederate history were targeted. I say “targeted” because it seems fairly obvious from the rhetoric surrounding the bill’s introduction and passage that the goal of the law was to financially diminish these organizations and threaten their continued existence. HB167 was passed along strictly party lines, with no Republican support. Almost identical bills were passed by the Democrat majorities in 2025 and 2024 but vetoed by then-Governor Glenn Youngkin as unnecessary and divisive. It seems to me that a good case can be made that the new law, just like the previous bills vetoed by Governor Youngkin, represents an obvious case of viewpoint discrimination.
The JEB Stuart Birthplace Preservation Trust is made up of many local individuals who value the history of our county and recognize the importance of preserving it. Laurel Hill, which the Trust administers, is on both the list of Virginia Landmarks and National Register of Historic Places. The grounds are open year-round for visitors to freely enjoy the historical interpretation related to General Stuart’s family and has extensive hiking trails and an overlook that enable visitors to take in the area’s rich beauty. The Trust and the many individuals who volunteer their time, talent, and treasure to support its mission are committed to preserving this important aspect of Patrick County’s and Virginia’s past.
In my opinion, it is tragic that the taxing powers of government can be used to silence groups whose viewpoint or purpose is disapproved of by the party in power, whichever party that may be. It is also troubling that a law like HB167 sets a precedent that will no doubt be used in attempts to financially cripple other nonprofit organizations in the future. If you value history, please consider supporting the JEB Stuart Birthplace Preservation Trust either through donation or membership to ensure that Laurel Hill can continue to be a blessing to our area going forward. You can learn more at jebstuart.org.
David Robinette Jr.,
Patrick Springs
