Busch Gardens' tax battle continues with James City County
Plus: profits decline for theme park’s owner; W&M’s new AI ethics minor and dining changes; tools for local writers, and Labor Day park events
A potential legal battle looms in the tax dispute between James City County and the company that owns Busch Gardens Williamsburg. The Board of Supervisors recently held two closed sessions on the matter, first in June, when it cited “probable litigation,” and again at the end of July for a follow-up legal consultation. The county has not disclosed what, if any, legal action it is weighing, or whether United Parks & Resorts Inc., which owns Busch Gardens Williamsburg through a subsidiary, has taken steps of its own. The dispute continues as United Parks & Resorts reports declining attendance and falling revenue company-wide over the first six months of the year.
County documents note that the tax dispute traces back to 2021, when the park’s owners appealed the county’s classification of some assets as business tangible personal property for several tax years, arguing they should instead be classified as real property. The state tax commissioner ultimately ruled in the company’s favor in 2024. As a result, the county owed the taxpayer a large refund, about $15.3 million, made bigger by interest due under a state mandate. At the same time, the company also owed the county new real estate taxes under the corrected classification, totaling about $12.4 million. In December 2025, the county cut a check for the difference, about $2.9 million, rather than sending the full refund and billing the new taxes separately.
Instead of accepting the payment, the company sought the full $15.3 million refund, though county records don’t specify when or why that occurred. The Board reviewed the issue at a January 27, 2026 meeting, then convened a special meeting later on February 27 to address the refund and stop interest from accruing (at a rate of $83,000 per month). At that meeting, the Board approved the full gross refund of $15.3 million instead of the canceled $2.9 million check.
The county also used the opportunity to announce that the park’s owners now owed more than $21 million in real estate taxes, up from the earlier $12.4 million the county initially said was due. The bigger number came from a consultant the county separately hired to assess the affected property under the new classification, though the county hasn’t disclosed why the resulting figure grew so much larger than the earlier estimate. That bill remains unresolved and, per county officials at the time, the taxpayer may appeal the assessed value.
Subsequently, on June 23, the Board entered a closed session specifically citing “probable litigation” over a tax dispute with SeaWorld Parks and Entertainment, LLC. On July 28, the Board held a second closed session for legal consultation specifically regarding Busch Gardens, the first announced action since June.
Guest spending hits record high, total revenue still down
United Parks & Resorts, Busch Gardens’ parent company, reports declining attendance company-wide, down 3.6 percent to 9.3 million guests for the first six months of fiscal 2026, though results aren’t broken out for individual parks like Busch Gardens Williamsburg. The company’s figures indicate that only rising in-park spending per guest, up 5.1 percent to a record $39.9, kept the company’s overall numbers from falling even further.
Despite more spending by guests each visit, the company’s total revenue still fell 2.0 percent, and net income fell 54.4 percent to $29.2 million for the first half of 2026. In prior years, net income declined from $227.5 million in 2024 to $168.4 million in 2025, while revenue stayed roughly flat at $1.7 billion.
Visitors to the park will also be affected by a 5% admissions tax the county recently imposed, with Busch Gardens’ guests expected to generate 80 to 90 percent of the total new revenue. The Board also raised the meals tax from 4 to 6 percent, with in-park spending expected to contribute a significant portion of the estimated $2.4 million in incremental annual revenue.
Busch Gardens Williamsburg pushing new attractions and partnerships
The company’s leadership states that the attendance decline can be attributed to the earlier timing of Easter, unfavorable weather, and continued declines in international visitation. Company leadership pointed to strength in forward indicators for Discovery Cove and group business, with advanced bookings revenue up double digits.
This year, Busch Gardens Williamsburg will debut a haunted house based on the film Anaconda for its Howl-O-Scream event. It opens September 11 alongside a companion attraction at Busch Gardens Tampa Bay, marking the first time Sony Pictures has licensed the film for a Halloween event. Busch Gardens Williamsburg has also unveiled a new chapter of its beloved Corkscrew Hill attraction, in which guests are miniaturized and sent racing across the Irish countryside and through the Dark Forest to escape a witch’s trap, encountering old friends and foes along the way.
In other news:
Education
William & Mary launches new AI & Ethics interdisciplinary minor William & Mary has introduced a new interdisciplinary minor blending computer science and philosophy to prepare students for the ethical challenges of artificial intelligence, as reported by Nina Argel for W&M News. The College of Arts & Sciences and the School of Computing, Data Sciences & Physics developed the program to provide technical AI knowledge alongside training in ethical evaluation and decision-making. Faculty members note that leading AI companies show growing demand for philosophers and ethicists, and the minor aims to equip students with valuable cognitive skills for workforce adaptation. Argel notes the announcement follows Forbes naming W&M a “New Ivy” for leadership in AI adoption and a Microsoft report identifying Williamsburg as having the highest AI user share of any U.S. county, largely due to the university’s faculty and staff engagement with the technology.
William & Mary announces dining adjustments for fall semester The university’s new dining facility planned as part of the West Woods public-private partnership project will not open in time for fall classes, as reported by Sean Hughes, Mike Todd, and Jackson Mathews for W&M News. University officials announced that parties involved in constructing the facility have notified them of ongoing work, and they will not operate the building until it is fully ready. Commons Dining Hall will remain the primary all-you-care-to-eat location with expanded capacity and equipment, while Marketplace at Campus Center will reopen for weekday lunch service. The university is providing a one-time $100 Dining Dollars supplement to all meal plan holders and converting the Food Hall at Sadler to a retail hub. When the West Woods Culinary Center eventually opens, operations will shift from the temporary locations at Commons and Marketplace to the new facility.
WJCC Summer Bridge Math Program prepares students for advanced courses Williamsburg-James City County Public Schools reports that students participated in its Summer Bridge Math program this summer to prepare for advanced mathematics courses. The program welcomed learners recently identified for accelerated middle school mathematics or those who skipped courses and needed additional preparation. Students strengthened foundational math skills and built confidence through engaging lessons and collaborative learning experiences, according to the district.
WJCC Schools initiates redistricting process for elementary attendance zones WJCC Schools has announced that families will see changes to elementary school attendance zones beginning in August 2027. The district’s Bright Beginnings pre-kindergarten program, currently located in five elementary buildings, will move to two dedicated centers next fall, leaving some schools with empty classrooms while others remain overcrowded. Working with consulting firm MGT, the school system is developing new attendance boundaries that will affect where children attend elementary school starting with the 2027-2028 school year. A community survey will be available from August 5 through August 16, 2026, and the School Board plans to make a final decision on new zones at its October 20, 2026 meeting. The redistricting aims to balance school populations while maintaining neighborhood schools and considering transportation time for students.
Community & Services
Virginia Writes provides free tools for local authors Williamsburg Regional Library introduces that Virginia Writes, a new resource from the Library of Virginia, is now available to help local writers create and share their work. The service includes Pressbooks Public for formatting professional-quality books without technical experience, the Indie Author Project for sharing work with readers statewide, and BiblioBoard Library for accessing self-published eBooks with no holds or waiting lists. No library card is required to use Virginia Writes, which can be accessed from any internet-connected device located within Virginia.
Recreation & Events
James City County Parks and Recreation unveils full slate of August programs James City County Parks & Recreation posted its August lineup of programs and events, open for registration online or by phone. Highlights include Dive-In Movies at Upper County Park Pool, pottery workshops, youth camps covering soccer, cooking, climbing, and rowing, plus fitness offerings like beach yoga and drum fitness classes. The county also runs inclusion-focused events such as a Sensory Camp Out and Glow Pool Party, along with outdoor programs like crabbing lessons and full moon hikes. The Recreation Center and Frink Community Center will close for Labor Day on September 7, though parks remain open. Residents can also check the Spring/Summer 2026 Activity Brochure for full details.
Labor Day Weekend sporting event to impact Jamestown Beach Event Park Visitors to Jamestown Beach Event Park should prepare for increased activity and limited parking during Labor Day weekend as the IHRA National Battle at Williamsburg takes place Saturday and Sunday, Sept. 5-6, as announced by James City County Parks & Recreation. The beachfront park will stay open to the public throughout the weekend, but many areas will be closed to make room for personal watercraft races, event participants and spectators, with setup beginning Friday, Sept. 4. Parkgoers should use caution when entering and exiting, follow posted signs and watch for event operations and increased foot traffic. The off-leash dog area will be closed during the event and will reopen at 1 p.m. on Monday, Sept. 7.
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