JAMES CITY — James City County now owes more than $15 million to Busch Gardens following the amusement park’s appeal of how it was taxed.
But Busch Gardens now also owes the county back taxes, the county administrator said.
During a Friday special meeting, members of the Board of Supervisors approved the new refund amount following an earlier payment of $2.9 million to the park in December. The original payment has been canceled and the new payment will be mailed, said County Administrator Scott Stevens.
Busch Gardens appealed in 2021 to have its property classification changed from personal property to real estate property. The state tax commissioner granted the appeal in 2024, requiring James City County to refund personal property taxes that were paid from 2017 to 2024.
Busch Gardens asserted that the county’s commissioner of the revenue classified its property as personal property when it should have been real estate, according to county Treasurer Jennifer Tomes. The amusement park also claimed that the county invoiced the property “at incorrect amounts or in periods for property the taxpayer no longer owned” and continued to bill while the appeal was going on.
Stevens said he didn’t believe the county did anything incorrect in assessing Busch Gardens’ property as “business personal,” which it had “for decades” before the appeal. He also said the park owes the county more than $21 million in taxes for the same time period.
“We were anxious to resolve this issue because we owe the taxpayer a return of what they paid in taxes, plus interest,” Stevens said. “With interests, our costs are accruing at $83,000 per month.”
In addition to providing the refund, the county has billed the park for property taxes owed dating back to 2017, Stevens said. The property will be assessed as real estate going forward. He noted that while the park might appeal the amount and challenge what is owed, Stevens said the county will benefit from how the property is classified.
Going forward, it appears that Busch Gardens will be paying the county more in taxes — about $2.6 million more a year.
“It will be better for the county long term,” Stevens said.
James W. Robinson, 757-799-0621, james.robinson@virginiamedia.com
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