State Income Tax
Residents of Virginia are required to file an individual income tax return if their gross income is over the filing threshold. The adjusted gross income for the Commonwealth of Virginia is calculated in the same way as the federal adjusted gross income plus any Virginia additions and minus any Virginia subtractions. Virginia adjusted gross income does not include standard or itemized deductions, the child and dependent care expense deduction, or personal exemptions. If your income is below the filing threshold for your filing status but Virginia income tax was withheld from any payments you received, it is possible to file a return to apply for a full refund of the Virginia individual income tax withheld.
For questions or further details on taxation in Virginia, contact the following offices:
Virginia Department of Taxation
804-367-8031
www.tax.virginia.gov
Frequently Requested Numbers
Credit Card Payment
800-272-9829
Tax Forms
804-440-2541
Teletax
804-367-2486
State Sales Tax
The Commonwealth of Virginia imposes a minimum of 4 percent sales tax, although an addition 1 percent represents taxation from local jurisdictions so the tax may be slightly higher than 5 percent in certain localities. Local jurisdictions may also levy a tax on food, lodging, and entertainment at 1.5%. Your local Commission of Revenue can provide the exact tax rate in your city or county. Virginia returns one-third of the state sales tax to the localities in support of education. The amount of state tax that each locality receives is based on the school age population. Local taxes are distributed for general operating purposes and are based on the amount of sales in that locality.
Property Tax
Property tax is assessed on all taxable real and personal property. Although laws differ between localities, the definition of “real property” includes real estate (both business and residential), mobile homes, boats, unregistered automobiles, motorcycles, trailers, business equipment and airplanes. Personal property tax rates range from $3.50 to $4.50 per $100 of assessed value. To confirm the rate in your locality, contact the Commissioner of Revenue.
Commissioners of the Revenue
Chesapeake
306 Cedar Road
757-382-6455
www.cityofchesapeake.net
Chesapeake Contacts
Personal Property Assessment
757-382-6730
Real Estate Assessment
757-382-6235
Vehicle License Tax
757-382-6281
Tax Payments
757-382-6281
City of Hampton
One Franklin Street
757-727-6183
www.hampton.va.us
Hampton Contacts
Personal Property Assessment
757-727-6183
Real Estate Assessment
757-727-6183
Vehicle License Tax
757-727-6183
Tax Payments
757-727-6183
Isle Of Wight County
17140 Monument Circle
757-365-6222
www.iwus.net
Isle of Wight Contacts
Personal Property Assessment
757-365-6222
Real Estate Assessment
757-365-6222
Vehicle License Tax
757-365-6222
Tax Payments
757-365-6222
James City County
101-B Mounts Bay Road
757-253-6695
www.james-city.va.us
James City Contacts
Personal Property Assessment
757-253-6695
Real Estate Assessment
757-253-6695
Vehicle License Tax
757-253-6695
Tax Payments
757-253-6695
Newport News
2400 Washington Avenue
757-926-8752
12912 Jefferson Avenue
757-886-7671
www.newport-news.va.us/cor
Newport News Contacts
Personal Property Assessment
757-926-8752
757-886-7671
Real Estate Assessment
757-926-8752
757-886-7671
Vehicle License Tax
757-926-8752
757-886-7671
Tax Payments
757-926-8752
757-886-7671
City of Norfolk
810 Union Street
757-441-2781
www.norfolk.gov
Norfolk Contacts
Personal Property Assessment
757-441-2781
Real Estate Assessment
757-441-2781
Vehicle License Tax
757-441-2781
Tax Payments
757-441-2781
City of Poquoson
500 City Hall Avenue
757-868-3020
www.ci.poquoson.va.us
Poquoson Contacts
Personal Property Assessment
757-868-3020
Real Estate Assessment
757-868-3020
Vehicle License Tax
757-868-3020
Tax Payments
757-868-3020
City of Portsmouth
801 Crawford Street
757-393-8866
www.portsmouthva.gov
Portsmouth Contacts
Personal Property Assessment
757-393-8866
Real Estate Assessment
757-393-8866
Vehicle License Tax
757-393-8866
Tax Payments
757-393-8866
City of Suffolk
441 Market Street
757-923-3800
www.suffolk.va.us/comrev
Suffolk Contacts
Personal Property Assessment
757-923-3800
Real Estate Assessment
757-923-2400
Vehicle License Tax
757-923-3600
Tax Payments
757-923-3800
City of Virginia Beach
2401 Courthouse Drive
757-427-4487
www.vbgov.com
Virginia Contacts
Personal Property Assessment
757-427-4487
Real Estate Assessment
757-427-4385
Vehicle License Tax
757-427-4487
Tax Payments
757-427-4487
City of Williamsburg
401 Lafayette Street
757-220-6150
www.ci.williamsburg.va.us
Williamsburg Contacts
Personal Property Assessment
757-220-6150
Real Estate Assessment
757-220-6150
Vehicle License Tax
757-220-6150
Tax Payments
757-220-6150
York County
120 Alexander Hamilton Boulevard
757-890-3381
www.yorkcounty.gov/revenue
York County Contacts
Personal Property Assessment
757-890-3381
Real Estate Assessment
757-890-3382
Vehicle License Tax
757-890-3381
Tax Payments
757-890-3381
Voter Registration
Residents of Virginia are required to register in order to vote in a general or primary election. Voters are required to be a U.S. citizen, a state resident, and be 18 years of age or older by the next general election. Registration must be completed at least 29 days prior to a primary and general election or 14 days prior to a special election.
Registration can be completed in any voter registrar’s office or a local library. It can also be completed near election time at special registration sites that are open at night and on the weekends such as area colleges and universities or even shopping malls. Voter registration is free of charge and you are not required to state a political party preference.
You will need to supply the following information:
* Your full legal name and home address
* The length of time you have lived at your current address
* When and where you were born
* Your Social Security number
* The location of any prior registrations
Those who are unable to leave home because of a physical disability or a continuing illness can request a homebound registration application from the voter registrar. Once the form has been completed and mailed back, the registrar will set up an appointment for a personal visit to complete the registration.
It is not necessary to update your registration unless you change addresses or have failed to vote in two consecutive presidential elections. If you move to another Virginia city or county after registering, call or write any voter registrar and ask for a transfer registration form. Remember to notify your voter registrar in writing if you have changed your name or local address since the last election. Absentee ballots are also available from the voter registrar’s office.
Voter Registration Offices
Virginia State Board of Elections
804 786-6551
www.sbe.state.va.us
City of Chesapeake
411 Cedar Road
757-382-6141
www.cityofchesapeake.net
City of Hampton
101 Kings Way
757-727-6218
www.hampton.va.us
James City County
101-B Mounts Bay Road
757-253-6868
www.james-city.va.us
Newport News
2400 Washington Avenue
757-926-VOTE
http://www2.ci.newport-news.va.us
Isle of Wight
17140 Monument Circle
757-357-6230
www.iwus.net
City of Norfolk
810 Union Street
757-664-4353
www.norfolk.gov
City of Poquoson
500 City Hall Avenue
757-868-3070
www.ci.poquoson.va.us
City of Portsmouth
801 Crawford
757-393-8644
www.portsmouthva.gov
City of Suffolk
441 Market Street
757-923-3690
www.suffolk.va.us
Virginia Beach
2401 Courthouse Drive
757-427-8683
www.vbgov.com
City of Williamsburg
401 Lafayette Street
757-220-6157
www.ci.williamsburg.va.us
York County
224 Ballard Street
757-890-3440
www.yorkcounty.gov
Political Party Contacts
National Democratic Committee
202-863-8000
www.democrats.org
Virginia Democratic Party
804-644-1966
800-322-1144
www.vademocrats.org
Republican National Committee
202.863.8500
www.rnc.org
Republican Party of Virginia
804-780-0111
www.rpv.org
League of Women Voters
As a nonpartisan political organization, the League of Women Voters encourages citizens to remain informed and active in our government. This nationwide organization furnishes information about candidates, issues and voting procedures. For more information or to volunteer your own services, contact:
National League of Women Voters
Washington, D.C.
202-429-1965
www.lwv.org
League of Women Voters of Virginia
888-428-1293
http://virginia.va.lwvnet.org
Hunting & Fishing Licenses
Virginia is known for its premier hunting and fishing opportunities, both freshwater and saltwater. Thousands of miles of streams and impoundment’s are stocked each year with fish that include striped bass, walleye, channel catfish, trout, northern pike and largemouth bass. Hunters will find an abundance of game as well. Bear, deer and turkeys are major big-game prey, although squirrel, grouse, rabbit, pheasant, waterfowl and quail are also popular.
Virginia requires valid hunting and fishing licenses, which are both regulated by the Virginia Department of Game and Inland Fisheries or VDGIF. The department sets hunting seasons, bag limits, and license fees according to residency, the type of license and the duration of the license.
The VDGIF provides hunting information in two publications: Virginia Hunting Guide and Hunting and Trapping in Virginia. The VDGIF also distributes information on fishing licenses, fishing
regulations, and a freshwater fishing guide.
For details, guides and current license fees, contact the VDGIF directly at:
Virginia Department of Game & Inland Fisheries
804-367-1000
www.dgif.state.va.us
Region I Williamsburg
757-253-7072
www.dgif.state.va.us
Suffolk District Office
Chesapeake
757-465-6811
www.dgif.state.va.us
Boating Education
800-245-BOAT
757-426-2729
www.dgif.state.va.us
Hunter Education
804-367-1000
www.dgif.state.va.us
Pet Licenses
The specific regulations on pet licensing are developed by each jurisdiction. In general, dog licenses are required on an annual basis and must include proof of a rabies vaccination. Pet licensing not only contributes to public health but benefits pet owners in locating lost animals. Contact your city or county administrative office or a nearby veterinarian for details on current rates and regulations.