Virginia Local Tax Rates: 2013

This is the thirty-second edition of the Cooper Center annual publication on tax rates levied by Virginia local governments. In addition to information about tax rates, the publication contains details about tax administration, valuation methods and due dates. There is also information on water and sewer rates, waste disposal charges and numerous other aspects of local government finance. This comprehensive guide to local taxes is based on information gathered in the spring, summer, and early fall of 2013. The study includes all of Virginia's 39 independent cities and 95 counties and 133 of the 190 incorporated towns. The included towns account for 90 percent of the state population in towns. In addition to survey data, the study includes information from several outside sources, including two Department of Taxation studies, 2013 Legislative Summary and The 2011 Assessment/Sales Ratio Study, as well as Department of Taxation information on the assessed value of real estate by type of property. We also used the Comparative Report of Local Government Revenues and Expenditures, Year Ended June 30, 2012 from the state Auditor of Public Accounts, the Report on Proffered Cash Payments and Expenditures by Virginia Counties, Cities and Towns, 2011-2012 from the Commission on Local Government, and Virginia Enterprise Zone Program 2012 Grant Year Annual Report from the Department of Housing and Community Development. Additional sources included regional transportation commission information on taxes and fees.