The panel had narrowed a list of choices to renovating Sandy Hook Elementary School, tearing it down and constructing a new building at the same site or building a new school on nearby property.

NPR: Newtown Board Mulls Plans For Sandy Hook School

They purchased land in Vienna, Virginia with the intention of tearing down an existing house and building a new one.

FORBES: No Deduction For Inviting Firemen To Start A Fire