Answers in Genesis - Ark Encounter

Ark Encounter

In December 2010, Answers in Genesis announced a project to build an 'Ark Encounter' theme park around a full-scale replica of Noah's Ark, at a proposed site in Grant County, Kentucky. Steve Beshear, the governor of Kentucky, stated that he was in favour of tax incentives for the project, and investors submitted an application for sales tax reimbursements under the state's new tourism development initiative.

Beshear's announcement of potential incentives for the park cited a feasibility study predicting 1.6 million visitors in the first year. However, it was later revealed that neither Beshear, nor state officials, had seen the Ark Encounter, LLC-commissioned study. Following policy, the Tourism Development and Finance Authority commissioned its own study that was paid for by Ark Encounter LLC. Consultant Rob Hunden, of Hunden Strategic Partners, said the project is expected to draw nearly 1.4 million visitors a year, and may require the state to widen the Interstate 75 interchange at Williamstown at an additional cost to the state of about $11 million.

In May 2011, the Kentucky Tourism Development Finance Authority voted unanimously to grant sales tax rebates of up to 25 percent of project capital costs over a 10-year period up to $43.1 million for the $172 million project that's otherwise being financed by a group of private investors. Ark Encounter will not receive any money up front, but will get a rebate of the sales tax collected after the first year and every year after that for ten years. Groundbreaking for the $172 million Ark Encounter project is expected in August, 2011, at the Grant County site because of approval for tax rebates.

Organizations concerned with the separation of church and state are divided on the question of subsidies for the project. The Americans United for Separation of Church and State state that "he government should not be giving tax incentives for religious projects. Religion should be supported by voluntary donations, not the government." The American Civil Liberties Union state "ourts have found that giving such tax exemptions on a nondiscriminatory basis does not violate the establishment clause, even when the tax exemption goes to a religious purpose".

In an editorial in late December 2010 The Courier-Journal questioned the potential cost to the state government of the project, including highway upgrades and the likelihood that increases to hospitality industry infrastructure would seek further subsidies.

Groundbreaking was supposed to start in 2011, but in 2012 after two previous push backs, it was announced construction would start in 2014. AiG cited fundraising problems and declining interest in the Creation Museum as reasons for the delay.