James City County, Virginia, has proposed a $413.1 million budget for fiscal year 2027, which includes a 3-cent real estate tax rate cut and a 2-decionion meals tax rate increase. The proposed budget would reduce the tax rate from 83 cents to 80 cents per $100 valuation, resulting in an estimated savings to taxpayers of $5.5 million. The meals tax, which is paid by residents and visitors to the county, is expected to bring in about $3.4 million in new revenue. The budget includes a 4% raise for county employees starting on July 1, but no new positions were added to the budget. The total proposed budget is an increase from last year's $390.5m.