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.
Estate Tax
The estate tax is a transfer tax on the estates of resident decedents and the estates of nonresident decedents having real estate or tangible personal property located in Virginia. Estates of alien decedents having real or tangible personal property located in Virginia, as well as intangible personal property attributable to Virginia are also subject to the tax. Only those estates that are required to file a federal estate tax return will be subject to the Virginia estate tax requirements.
Pet Licensing
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.
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
Boating Education
800-245-BOAT
757-426-2729
www.dgif.state.va.us
Hunter Education
804-367-1000
www.dgif.state.va.us
Voter Registration
Virginia State Board of Elections
www.sbe.state.va.us
Virginia Democratic Party
www.vademocrats.org
Republican Party of Virginia
www.rpv.org
Libertarian Party of Virginia
www.lpva.com
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.
Registrars of Voters
City of Fredericksburg
540-372-1030
www.fredericksburgva.gov/registrar/registrar.asp
City of Manassas
703-257-8230
www.manassascity.org
City of Manassas Park
703-335-8806
www.cityofmanassaspark.us
Caroline County
804-633-9083
www.co.caroline.va.us
King George County
540-775-9186
www.king-george.va.us
Prince William County
703-792-6470
www.co.prince-william.va.us
Spotsylvania County
540-582-7124
www.spotsylvania.va.us
Stafford County
540-658-4000
www.co.stafford.va.us
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
Quicklinks
Virginia Department of Taxation
www.tax.virginia.gov
Hunting/Fishing Guide
www.worldclassoutdoors.com
N. Virginia Pet Information
www.spcanova.org
Safe Boating Information
www.boatsafe.com
Virginia Watercraft Licensing
www.dgif.state.va.us/boating