Local government of Virginia: counties, cities and towns follow rules that differ from those of most other states. The main difference is the independent city.

Quick answer: In the government of Virginia, counties, cities and towns form two levels. Counties and independent cities are co-equal: a city is not part of any county. Towns are smaller municipalities that remain part of the county around them, so their residents pay both county and town taxes.

Contents

Two Kinds of County-Level Government

The Virginia Association of Counties describes cities and counties as co-equal levels of government. Under Virginia law an incorporated city is not part of any county.[1] For federal statistics the Census Bureau treats each of the 38 independent cities as a county equivalent.[2]

A city can change status. On July 1, 2013, Bedford changed from an independent city to a town and became part of Bedford County.[3]

Towns Inside Counties

Towns, unlike cities, are part of counties.[1] A town has its own government for local matters, but its residents remain residents of the county as well.

An Example: Prince William County

Prince William County shows the three types side by side.[4]

Place Type Pays Prince William County taxes?
Dumfries, Haymarket, Occoquan, Quantico Towns Yes, plus a separate town real estate tax
Manassas, Manassas Park Independent cities No

Town residents follow the same personal property tax rules as other county residents, and each town sets its own vehicle decal rules.[4] The towns of Occoquan, Haymarket and Quantico also process their own zoning approvals, while the county issues building permits there.[5]

The Numbers

Type Number in Virginia
Counties 95
Independent cities 38
County-level areas in Census tables 133

Source: U.S. Census Bureau population estimates.[6]

Frequently asked questions

What is the difference between a city and a town in Virginia? A city is independent of any county. A town is part of the county around it.

Do town residents pay county taxes in Virginia? Yes. In Prince William County, for example, town residents pay county real estate taxes plus a town real estate tax.

How many counties and cities does Virginia have? 95 counties and 38 independent cities.

Can a Virginia city become a town? Yes. Bedford did so on July 1, 2013, joining Bedford County.

References

The 38 cities are listed in Virginia’s 38 Independent Cities Explained.