ST. CROIX, U.S. Virgin Islands — The Committee on Budget, Appropriations, and Finance chaired by Senator Novelle E. Francis Jr., convened at the Frits E. Lawaetz Legislative Conference Room on Tuesday and voted in the affirmative for measures to fund the stalled development at the Randall “Doc” James Racetrack and grant a 90-day tax amnesty for outstanding gross receipt taxes, income and property taxes for struggling businesses and residents in the aftermath of Hurricanes Irma and Maria as well as Tropical Storm Ernesto. 

Commissioner Vincent Roberts of the Department of Sports, Parks, and Recreation testified in strong support of Bill No. 36-0119, which seeks to reprogram $5 million previously allocated under Act No. 8651 to fund the continued development of the Randall “Doc” James Racetrack on St. Croix. The measure corrects years of stalled progress under the former VIGL Operations, LLC agreement and ensures that public funds remain under the direct oversight and stewardship of the Government of the Virgin Islands. Roberts clarified that VIGL failed to fulfill its contractual obligations, removed all equipment from the site, and holds no valid financial claims against the government, affirming that no further payments are owed.

During the hearing, Senator Francis inquired whether the $5 million appropriation would include landscaping and aesthetic improvements for the facility. Commissioner Roberts responded that while the department does not have the manpower to clean 40 acres of land, the intent is to focus on targeted cleanup along the perimeter fences, repair and enhance those areas to improve safety and visual appeal. Senator Francis acknowledged the department’s approach and emphasized the importance of ensuring that the facility’s overall presentation reflects the government’s commitment to revitalizing public spaces. He noted that visible improvements, such as landscaping and perimeter enhancements, not only promote safety but also help restore public confidence in long-delayed capital projects.

Moreover, Roberts cited that while the $5 million appropriation will not complete the racetrack; whose total estimated cost is between $12 million and $14 million, it will cover essential design, management, and site preparation work needed to relaunch construction responsibly. The phased investment will restore community confidence, strengthen economic activity, and revitalize horse racing as a core part of Crucian cultural identity. When questioned by Senator Marvin Blyden about the timeframe for project completion, Roberts stated that while the exact timeline is unknown, work will begin once funds are released.

In Block II, Director Joel A. Lee of the Virgin Islands Bureau of Internal Revenue testified in support of Bill No. 36-0083, a proposed 90-day tax amnesty measure that would waive penalties on outstanding property and income taxes, as well as both penalties and interest on delinquent gross receipts taxes. Taxpayers would be required to file all pending returns and pay their full balances within the 90-day window to qualify. The bill also calls for public outreach and a post-amnesty report to the Legislature summarizing participation and collections. As of September 30, 2025, approximately $93 million in collectible gross receipts taxes, $7 million in corporate taxes, and $30 million in individual taxes remain outstanding. While acknowledging that amnesty programs can temporarily delay collections, Lee emphasized that they offer valuable opportunities to recover long-outstanding revenues while providing relief to taxpayers.

In contrast, Brent A. Leerdam, Tax Collector for the Division of Real Property Tax opposed the proposed measure. Leerdam indicated that the property tax amnesty is one of the few strategic tools available to the Tax Collector’s Office and is most effective when applied selectively and for shorter durations, typically sixty days or less. Leerdam added, “extending amnesty periods often result in depressed collections early on, with only a late surge in payments, ultimately reducing overall revenue performance.” Leerdam emphasized that the Office of the Lieutenant Governor has engaged the public through media outreach and there has been a rise in installment payment plans over the past two years, which he attributed to stronger public engagement rather than formal amnesty programs. He stated that maintaining flexibility to implement amnesty strategically is critical to optimizing delinquent property tax collections.

Lawmakers voted in the affirmative for the following measures:

• Bill No. 36-0119: An Act amending Act No. 8651 by reprogramming appropriated funds to the Department of Sports, Parks, and Recreation to fund the completion of the Randall “Doc” James Racetrack on St. Croix.
• Bill No. 36-0083: An Act establishing a 90-day amnesty period for the waiver of penalties for payment of outstanding property taxes, income taxes, and gross receipt taxes for all tax years, to assist taxpayers and businesses recovering from the aftermath of Hurricanes Irma and Maria and Tropical Storm Ernesto.

All approved items on the agenda will be forwarded to the Committee on Rules and Judiciary for further consideration.

Senators present at the meeting included Francis, Marvin A. Blyden, Marise C. James, Ray Fonseca, Kurt A. Vialet, Dwayne M. DeGraff, Franklin D. Johnson, Avery L. Lewis, Milton E. Potter, Clifford Joseph and Kenneth L. Gittens.

The Division of Public Affairs is committed to providing the community with accurate information on legislative proceedings and other events at the Legislature of the Virgin Islands. Visit legvi.org for more information.

The Division of Public Affairs is committed to providing the community with accurate information on legislative proceedings and other events at the Legislature of the Virgin Islands. Visit legvi.org.                  

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Press Contact: Africah N.T. Harrigan

Email: aharrigan@legvi.org