Key moments from James City budget votes (ANALYSIS)
County lowers real estate taxes, raises meals tax; adds new admissions tax
A Williamsburg Independent editor used AI tools to help create this report.
The James City County Board of Supervisors passed the FY2027–FY2028 biennial budget on May 26, 2026, which included a new admissions tax, a meals tax increase, a three-cent reduction the property tax rate plus a one-time, two-cent real estate tax credit. The board also approved a roughly $200 million capital financing plan. The business meeting was held at 1:00 p.m. at the County Government Center, 101 Mounts Bay Road, Williamsburg.
Admissions Tax
An ordinance establishing a 5% admissions tax on amusement parks, theme parks, and movie theaters passed 3-2, effective July 1, 2026, with revenue earmarked for debt service and capital purposes. The rate was originally proposed at 6% in the draft ordinance and lowered to 5% in the adopted ordinance. County finance staff estimated the tax would generate approximately $5 million annually.
Chair McGlennon noted the admissions tax would shift costs toward visitors rather than property owners. Supervisor Ruth Larson argued the county has been fiscally responsible and that both the meals and admissions taxes would be partly borne by tourists. Supervisor Tracy Wainwright expressed concern about ripple effects on restaurant workers and small business owners and questioned whether increased revenue projections would materialize. Watch the admissions tax ordinance discussion and vote from 1:51:52:
Meals Tax
A 2% meals tax increase also passed despite a split vote, with the effective date delayed to January 1, 2027, providing time for software updates and business preparation. The delay is projected to reduce revenue by approximately $1 million, offset by reductions in capital and maintenance expenditures and a $200,000 increase to the general fund contingency. Watch the meals tax ordinance discussion and vote from 2:04:19:
Real Estate Tax cut
The FY2027 resolution of appropriation included a three-cent rate reduction bringing the real estate tax rate from $0.83 to $0.80 per $100 of assessed value, along with a one-time two-cent credit funded by $3.65 million in unassigned fund balance. Chair McGlennon noted that for an average home experiencing a typical assessment increase, the net effect would be approximately $184.
Capital Financing Plan
Financial advisor Courtney Rogers of Davenport and Company presented a plan to competitively sell approximately $200 million in project funding, though the official resolution authorized bond issuance up to $222.3 million, a higher ceiling that accounts for the refunding of 2016 bonds and associated costs of issuance. The financing plan, approved 4-1, will fund the new government center, a new library, a public works building, Grove Community Park, fire apparatus, and school HVAC and roof projects. Watch the plan of finance presentation and vote from 1:33:20:
Other news from the meeting:
Visit Williamsburg reports 11% transient tax growth over two years Ed Harris, presenting for Visit Williamsburg, reported transient tax collections grew more than 11% over the past two calendar years, with year-to-date growth near 4% and a projected year-end increase of 5 to 6%. Hotel occupancy in the historic triangle rose 7.7% through April compared to the prior year.
Greater Williamsburg Sports and Event Center opens June 24 James City County Administrator Scott Stevens, who also chairs the board of the Historic Triangle Recreation
Authority (HTRFA0, as well as HRTFA Executive Director Dana Yaust, and facility General Manager Ben Hardwin of Kemper Sports presented updates on the 200,000-square-foot facility. The center, built at a contracted cost of $80 million, opens June 24, 2026, at 3:30 p.m. More than 100 events have been booked, with reservations extending to 2030.
Government center foundation work underway, GMP coming in June Assistant County Administrator Brad Reinheimer reported that underground stormwater piping and elevator shaft foundations are underway at the government center site. A portion of the multi-use trail was reopened after a wheelchair accessibility complaint. A resolution authorizing the final comprehensive agreement is expected at the June work session.
UVA survey center to conduct resident assessment starting in July Dr. Carafitz Given of the University of Virginia Center for Survey Research presented a proposed dual-mode mail and online resident survey launching in mid-July, targeting 3,000 households with an anticipated 23% response rate. Results are expected in April 2027. The questionnaire was updated to remove the indoor sports facility question and add one on an aquatic facility.
Bike helmet ordinance for electric bikes and scooters referred to September County Attorney Kinsman presented a grid of existing helmet laws and options for expanding coverage to electric bikes, Segways, and scooters. Board members expressed support for requirements on highways and streets but not private sidewalks. Kinsman said he would draft an ordinance for the September meeting given the packed June and July schedules.
Funding approved for playground and HVAC contracts The board approved the consent calendar unanimously, including a $175,420 contract for playground replacement at Chickahominy Riverfront Park, a $149,708 marina parking lot design contract, a $187,026 recreation center HVAC contract, an employee assistance program vendor selection, and grants totaling $428,666. The board also introduced newly appointed Assistant Fire Marshal Ronald Harrington.
