King and Queen County, Maryland, is facing another real estate tax increase in fiscal year 2027, with a tax rate of $0.55 per $100 in value, a 3-cent increase from calendar year 2025. County Administrator Vivian Seay warned that the county is still using reserve funds to fund recurring capital expenditures. The proposed budget accounts for county operations, including schools, and capital projects, including a new elementary school building and a new EMS/fire station. Seay also warned against the use of reserve funds for capital projects in the future and should instead come from general fund revenue. The county's financial adviser, Davenport & Co., has advised the county to increase the rate by 3 or 4 cents over three years to avoid further rises.