Tax dispute between Busch Gardens, James City continues

Records show amusement park has tax balance of more than $25 million

It’s June 23. James City County supervisors meet behind closed doors today to hear an update on the tax dispute with the county’s third largest taxpayer. Legislators approve $205 billion budget. You’re invited to the grand opening of the Greater Williamsburg Sports & Events Center. Local home sales — and prices — continue to grow.

Busch Gardens photo

The tax saga between Busch Gardens and James City County continues.

As of Monday afternoon, the county’s third largest taxpayer had a tax balance due to the county of $25.6 million, according to the county’s Civic Quest property site.

James City County’s Board of Supervisors will hold a closed door meeting this afternoon to get more details from staff and the county attorney.

The dispute dates back to 2021. After decades of paying for its rides as business tangible personal property, Busch Gardens appealed to the state and said it should have been paying for them as real estate all along.

In 2024, the state agreed with Busch Gardens and ordered the county to pay the entertainment company a refund for its personal property taxes from 2017-2021, plus interest at 10%.

But the change will actually cost the entertainment company more, the county’s finance director explained, because personal property is depreciated significantly and taxed at that lower value.

The county calculated the difference between what it owed Busch minus the new, higher real estate taxes. The difference was $2.9 million, and the county sent out a check in December of last year.

But Busch Gardens said it wanted its entire refund, not the difference, and the county cancelled the $2.9 million check, County Administrator Scott Stevens told the board of supervisors at a special meeting Feb. 27.

Stevens asked the board to amend the 2026 budget so he could mail Busch Gardens a check for $15, 285,992.92 that same afternoon.

“At the same time we believe the taxpayer owes us more than $21 million in taxes for this same time period and we have billed for this amount,” Stevens told the supervisors, who approved his request.

Stevens told us Monday that Busch Gardens cashed that $15.3 million check but said he could not give us more details or tell us whether it had paid the $21 million bill the county sent out.

Our review of the CIGS property site Monday showed the $25.6 million balance owed in taxes.

We reached out to Busch Gardens and its corporate parent but had not received a response by our evening deadline.