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Table 15 of the Superintendent's Annual Report for Virginia
Sources of Financial Support for Expenditures, Total Expenditures for Operations (1), (8) and Total Per Pupil Expenditures for Operations
Fiscal Year 2017


Div. Num. School Division End-of-Year ADM for Determining Cost Per Pupil (2) Local Amount (3) Local Per Pupil State Amount State Per Pupil State Retail Sales And Use Tax Amount (4) State Retail Sales And Use Tax Per Pupil Federal Amount Federal Per Pupil Total Expenditures for Operations (3) Total Per Pupil Expenditure (5)
001 Accomack $5,216 $16,844,675 $3,229 $30,493,566 $5,846 $4,958,519 $951 $6,481,414 $1,243 $58,778,174 $11,269
002 Albemarle $13,802 $128,405,694 $9,304 $32,557,294 $2,359 $16,154,852 $1,171 $10,142,758 $735 $187,260,598 $13,568
003 Alleghany $2,187 $9,492,796 $4,340 $12,484,392 $5,708 $2,376,671 $1,087 $1,891,264 $865 $26,245,122 $11,999
004 Amelia $1,788 $5,774,535 $3,230 $8,885,776 $4,970 $2,033,712 $1,137 $1,355,456 $758 $18,049,479 $10,095
005 Amherst $4,109 $15,556,122 $3,786 $21,622,212 $5,263 $4,920,024 $1,197 $3,988,763 $971 $46,087,121 $11,217
006 Appomattox $2,297 $6,032,373 $2,626 $11,833,120 $5,151 $2,476,356 $1,078 $1,911,553 $832 $22,253,402 $9,687
007 Arlington $26,333 $438,473,480 $16,651 $42,845,280 $1,627 $24,674,410 $937 $15,319,517 $582 $521,312,687 $19,797
008 Augusta $10,301 $42,920,015 $4,167 $44,544,375 $4,324 $11,542,265 $1,121 $10,152,354 $986 $109,159,009 $10,597
009 Bath $554 $8,474,266 $15,292 $1,186,959 $2,142 $600,329 $1,083 $750,006 $1,353 $11,011,560 $19,871
010 Bedford County $9,666 $37,394,612 $3,869 $43,384,470 $4,488 $13,017,158 $1,347 $7,960,882 $824 $101,757,122 $10,527
011 Bland $758 $2,946,825 $3,890 $4,128,451 $5,450 $885,875 $1,169 $583,025 $770 $8,544,175 $11,279
012 Botetourt $4,631 $25,585,641 $5,525 $19,203,350 $4,147 $5,562,012 $1,201 $2,254,485 $487 $52,605,487 $11,359
013 Brunswick $1,703 $5,127,260 $3,010 $11,444,216 $6,718 $2,333,884 $1,370 $3,447,896 $2,024 $22,353,256 $13,123
014 Buchanan $2,907 $9,234,577 $3,176 $16,344,027 $5,622 $3,188,455 $1,097 $4,048,710 $1,393 $32,815,768 $11,288
015 Buckingham $2,026 $6,809,195 $3,361 $10,763,177 $5,312 $2,313,878 $1,142 $2,861,848 $1,412 $22,748,099 $11,227
016 Campbell $7,958 $28,140,258 $3,536 $36,511,360 $4,588 $8,861,755 $1,114 $5,832,127 $733 $79,345,500 $9,971
017 Caroline $4,144 $14,901,572 $3,596 $20,200,900 $4,875 $4,912,072 $1,185 $2,710,552 $654 $42,725,096 $10,311
018 Carroll $3,814 $13,152,665 $3,449 $21,232,060 $5,567 $4,441,573 $1,165 $4,390,795 $1,151 $43,217,093 $11,332
019 Charles City $670 $5,312,950 $7,933 $3,140,829 $4,690 $917,431 $1,370 $1,137,471 $1,699 $10,508,681 $15,692
020 Charlotte $1,909 $3,975,364 $2,082 $15,410,322 $8,071 $2,063,578 $1,081 $2,269,396 $1,189 $23,718,661 $12,423
021 Chesterfield $60,213 $243,653,191 $4,046 $253,483,337 $4,210 $62,051,255 $1,031 $36,425,575 $605 $595,613,357 $9,892
022 Clarke $2,002 $13,377,174 $6,682 $6,430,364 $3,212 $2,329,609 $1,164 $1,146,112 $573 $23,283,260 $11,631
023 Craig $614 $1,845,917 $3,006 $3,675,067 $5,985 $810,221 $1,319 $697,447 $1,136 $7,028,652 $11,446
024 Culpeper $8,142 $31,476,858 $3,866 $35,756,333 $4,392 $9,059,624 $1,113 $5,710,338 $701 $82,003,152 $10,072
025 Cumberland $1,349 $3,419,428 $2,535 $8,437,451 $6,256 $1,598,597 $1,185 $1,746,157 $1,295 $15,201,634 $11,272
026 Dickenson $2,162 $5,826,276 $2,695 $13,097,899 $6,059 $2,397,685 $1,109 $2,115,624 $979 $23,437,484 $10,841
027 Dinwiddie $4,331 $14,811,499 $3,420 $22,978,123 $5,306 $4,601,485 $1,063 $3,378,805 $780 $45,769,912 $10,569
028 Essex $1,403 $7,766,353 $5,537 $6,458,458 $4,604 $1,677,766 $1,196 $1,572,821 $1,121 $17,475,398 $12,458
029 Fairfax County/City6 $187,449 $2,040,017,091 $10,883 $434,981,226 $2,321 $195,657,615 $1,044 $121,706,702 $649 $2,792,362,635 $14,897
030 Fauquier $11,022 $88,249,815 $8,007 $32,413,433 $2,941 $12,438,130 $1,128 $5,411,069 $491 $138,512,448 $12,567
031 Floyd $2,054 $7,355,489 $3,581 $9,518,507 $4,634 $2,425,817 $1,181 $1,775,173 $864 $21,074,985 $10,260
032 Fluvanna $3,557 $15,631,265 $4,395 $15,797,123 $4,441 $4,219,770 $1,186 $1,904,163 $535 $37,552,320 $10,558
033 Franklin $7,285 $34,086,579 $4,679 $32,417,949 $4,450 $8,499,665 $1,167 $7,021,755 $964 $82,025,947 $11,260
034 Frederick $13,299 $77,904,213 $5,858 $57,317,157 $4,310 $14,560,987 $1,095 $7,443,767 $560 $157,226,123 $11,823
035 Giles $2,462 $7,840,387 $3,184 $12,138,052 $4,930 $2,726,797 $1,107 $2,603,626 $1,057 $25,308,861 $10,279
036 Gloucester $5,489 $25,370,925 $4,622 $23,994,745 $4,371 $5,843,455 $1,064 $3,441,760 $627 $58,650,885 $10,684
037 Goochland $2,578 $21,695,845 $8,414 $3,622,437 $1,405 $3,305,584 $1,282 $1,395,710 $541 $30,019,576 $11,643
038 Grayson $1,635 $6,459,310 $3,952 $9,291,124 $5,684 $2,220,982 $1,359 $2,411,240 $1,475 $20,382,656 $12,470
039 Greene $3,150 $12,627,965 $4,009 $15,148,475 $4,809 $3,451,103 $1,096 $2,006,402 $637 $33,233,946 $10,550
040 Greensville/Emporia (6) $2,503 $5,703,237 $2,279 $15,660,627 $6,257 $2,640,908 $1,055 $3,289,900 $1,314 $27,294,671 $10,906
041 Halifax $5,126 $15,414,179 $3,007 $28,722,996 $5,604 $5,815,332 $1,135 $6,786,712 $1,324 $56,739,220 $11,070
042 Hanover $18,038 $84,149,459 $4,665 $67,951,722 $3,767 $18,894,887 $1,048 $9,459,908 $524 $180,455,975 $10,004
043 Henrico $51,229 $235,604,613 $4,599 $166,584,354 $3,252 $54,426,840 $1,062 $44,919,424 $877 $501,535,232 $9,790
044 Henry $7,452 $14,984,833 $2,011 $43,491,471 $5,837 $7,938,687 $1,065 $9,672,550 $1,298 $76,087,541 $10,211
045 Highland $215 $2,190,029 $10,201 $1,502,165 $6,997 $241,210 $1,124 $236,409 $1,101 $4,169,813 $19,422
046 Isle Of Wight $5,440 $25,157,730 $4,625 $22,820,509 $4,195 $6,052,610 $1,113 $3,595,750 $661 $57,626,598 $10,593
048 King George $4,332 $17,265,504 $3,985 $18,769,344 $4,332 $4,739,256 $1,094 $2,722,511 $628 $43,496,615 $10,040
049 King & Queen $838 $3,990,541 $4,760 $4,410,160 $5,261 $1,046,807 $1,249 $972,322 $1,160 $10,419,831 $12,430
050 King William $2,179 $9,529,929 $4,373 $11,171,579 $5,127 $2,152,075 $988 $1,426,202 $654 $24,279,785 $11,142
051 Lancaster $1,209 $10,668,952 $8,827 $2,683,580 $2,220 $1,301,334 $1,077 $1,420,355 $1,175 $16,074,221 $13,299
052 Lee $3,243 $5,378,945 $1,658 $22,782,944 $7,024 $3,652,562 $1,126 $6,900,436 $2,127 $38,714,887 $11,936
053 Loudoun $79,063 $783,864,546 $9,914 $247,079,003 $3,125 $77,150,605 $976 $23,842,587 $302 $1,131,936,740 $14,317
054 Louisa $4,795 $29,701,751 $6,195 $16,123,134 $3,363 $5,311,938 $1,108 $3,658,309 $763 $54,795,131 $11,428
055 Lunenburg $1,545 $3,024,320 $1,957 $9,205,591 $5,957 $1,801,652 $1,166 $1,845,031 $1,194 $15,876,595 $10,275
056 Madison $1,736 $9,190,318 $5,295 $7,578,060 $4,366 $2,161,493 $1,245 $1,404,994 $810 $20,334,865 $11,716
057 Mathews $1,079 $6,966,117 $6,455 $4,255,762 $3,943 $1,219,198 $1,130 $949,362 $880 $13,390,440 $12,407
058 Mecklenburg $4,375 $13,494,054 $3,084 $21,476,936 $4,909 $4,607,280 $1,053 $5,188,627 $1,186 $44,766,897 $10,232
059 Middlesex $1,215 $7,979,626 $6,566 $3,386,533 $2,787 $1,287,199 $1,059 $1,102,078 $907 $13,755,436 $11,319
060 Montgomery $9,704 $49,981,637 $5,150 $40,775,337 $4,202 $11,298,500 $1,164 $7,684,889 $792 $109,740,362 $11,308
062 Nelson $1,879 $15,900,408 $8,462 $6,434,109 $3,424 $2,147,896 $1,143 $1,658,011 $882 $26,140,423 $13,912
063 New Kent $3,148 $13,747,651 $4,367 $11,918,456 $3,786 $3,302,370 $1,049 $1,292,537 $411 $30,261,014 $9,613
065 Northampton $1,638 $7,606,921 $4,644 $7,570,787 $4,621 $1,709,003 $1,043 $2,274,538 $1,388 $19,161,250 $11,697
066 Northumberland $1,309 $11,298,388 $8,631 $2,699,810 $2,062 $1,495,255 $1,142 $1,226,669 $937 $16,720,121 $12,773
067 Nottoway $2,155 $4,456,019 $2,067 $12,916,573 $5,993 $2,288,784 $1,062 $2,536,768 $1,177 $22,198,144 $10,299
068 Orange $5,056 $20,717,663 $4,098 $21,495,574 $4,252 $5,528,036 $1,093 $5,431,320 $1,074 $53,172,592 $10,517
069 Page $3,444 $10,528,265 $3,057 $17,675,787 $5,133 $3,754,372 $1,090 $2,839,679 $825 $34,798,102 $10,105
070 Patrick $2,734 $6,814,090 $2,493 $15,960,186 $5,838 $2,704,895 $989 $2,615,305 $957 $28,094,476 $10,277
071 Pittsylvania $9,076 $20,614,634 $2,271 $49,816,502 $5,489 $9,893,506 $1,090 $8,085,887 $891 $88,410,530 $9,742
072 Powhatan $4,252 $22,466,198 $5,284 $16,902,830 $3,976 $4,531,043 $1,066 $1,589,347 $374 $45,489,418 $10,699
073 Prince Edward $2,105 $6,911,098 $3,284 $11,355,995 $5,396 $2,907,236 $1,381 $2,555,858 $1,214 $23,730,187 $11,275
074 Prince George $6,340 $17,372,527 $2,740 $33,239,642 $5,243 $5,780,314 $912 $10,242,692 $1,616 $66,635,175 $10,511
075 Prince William $89,577 $456,123,981 $5,092 $405,796,245 $4,530 $87,330,097 $975 $68,001,003 $759 $1,017,251,326 $11,356
077 Pulaski $4,237 $15,777,426 $3,724 $21,876,972 $5,163 $4,715,635 $1,113 $4,308,438 $1,017 $46,678,471 $11,017
078 Rappahannock $865 $8,913,958 $10,302 $1,952,617 $2,257 $1,043,943 $1,207 $675,962 $781 $12,586,480 $14,547
079 Richmond $1,302 $5,096,987 $3,916 $7,190,855 $5,525 $1,185,668 $911 $1,189,116 $914 $14,662,626 $11,266
080 Roanoke $14,114 $63,918,185 $4,529 $60,280,131 $4,271 $15,152,900 $1,074 $7,351,684 $521 $146,702,900 $10,394
081 Rockbridge $2,606 $13,943,026 $5,351 $11,082,858 $4,253 $3,085,691 $1,184 $2,007,276 $770 $30,118,851 $11,559
082 Rockingham $11,779 $62,665,060 $5,320 $50,814,995 $4,314 $13,461,843 $1,143 $7,610,641 $646 $134,552,539 $11,423
083 Russell $3,976 $8,499,307 $2,138 $22,450,675 $5,647 $4,136,743 $1,040 $4,734,209 $1,191 $39,820,933 $10,015
084 Scott $3,720 $5,949,922 $1,600 $23,672,024 $6,364 $3,290,055 $884 $3,318,607 $892 $36,230,608 $9,740
085 Shenandoah $5,991 $26,041,404 $4,347 $27,132,626 $4,529 $6,903,447 $1,152 $4,241,235 $708 $64,318,713 $10,737
086 Smyth $4,484 $9,572,015 $2,135 $26,383,282 $5,884 $4,854,037 $1,083 $5,280,519 $1,178 $46,089,853 $10,279
087 Southampton $2,757 $11,772,863 $4,271 $15,892,147 $5,765 $2,753,750 $999 $2,481,018 $900 $32,899,779 $11,935
088 Spotsylvania $23,590 $115,316,597 $4,888 $101,385,004 $4,298 $24,864,584 $1,054 $14,930,672 $633 $256,496,857 $10,873
089 Stafford $28,530 $133,615,276 $4,683 $120,918,634 $4,238 $28,680,482 $1,005 $17,306,424 $607 $300,520,816 $10,533
090 Surry $814 $11,643,380 $14,304 $1,607,313 $1,975 $993,668 $1,221 $1,258,742 $1,546 $15,503,103 $19,045
091 Sussex $1,098 $8,084,981 $7,361 $6,897,133 $6,280 $1,380,112 $1,257 $1,917,096 $1,745 $18,279,322 $16,643
092 Tazewell $5,879 $13,921,716 $2,368 $31,867,138 $5,421 $6,562,335 $1,116 $6,048,715 $1,029 $58,399,903 $9,934
093 Warren $5,384 $22,626,863 $4,203 $21,639,990 $4,020 $6,523,945 $1,212 $4,025,560 $748 $54,816,359 $10,182
094 Washington $7,230 $28,169,123 $3,896 $32,510,433 $4,497 $7,830,872 $1,083 $6,785,928 $939 $75,296,356 $10,415
095 Westmoreland $1,668 $8,437,801 $5,059 $11,169,806 $6,698 $1,865,993 $1,119 $2,088,923 $1,253 $23,562,522 $14,128
096 Wise $5,809 $13,073,852 $2,250 $30,917,149 $5,322 $5,885,609 $1,013 $5,928,527 $1,020 $55,805,137 $9,606
097 Wythe $4,192 $14,508,251 $3,461 $20,674,450 $4,932 $4,430,876 $1,057 $3,392,662 $809 $43,006,238 $10,259
098 York $12,738 $53,535,348 $4,203 $49,621,162 $3,896 $12,863,884 $1,010 $15,764,431 $1,238 $131,784,825 $10,346
101 Alexandria $15,420 $212,366,810 $13,772 $26,184,558 $1,698 $16,017,590 $1,039 $15,797,546 $1,024 $270,366,505 $17,533
102 Bristol $2,267 $6,176,759 $2,725 $12,418,211 $5,479 $2,707,718 $1,195 $3,404,674 $1,502 $24,707,362 $10,901
103 Buena Vista $939 $1,560,947 $1,662 $6,000,064 $6,387 $1,058,383 $1,127 $936,944 $997 $9,556,338 $10,173
104 Charlottesville $4,424 $50,792,683 $11,480 $12,262,891 $2,772 $4,746,097 $1,073 $4,952,980 $1,119 $72,754,650 $16,444
106 Colonial Heights $2,817 $18,711,800 $6,643 $11,861,314 $4,211 $2,810,491 $998 $2,214,880 $786 $35,598,485 $12,637
107 Covington $1,034 $4,289,280 $4,147 $5,587,159 $5,402 $982,804 $950 $979,055 $947 $11,838,299 $11,446
108 Danville $5,849 $17,558,530 $3,002 $33,897,344 $5,795 $6,574,205 $1,124 $9,850,416 $1,684 $67,880,495 $11,605
109 Falls Church $2,679 $42,387,799 $15,820 $3,757,676 $1,402 $2,663,206 $994 $605,578 $226 $49,414,259 $18,442
110 Fredericksburg $3,546 $28,778,891 $8,116 $10,693,500 $3,016 $3,580,784 $1,010 $4,809,139 $1,356 $47,862,314 $13,498
111 Galax $1,318 $3,379,271 $2,565 $7,746,071 $5,879 $1,173,254 $891 $1,680,490 $1,276 $13,979,086 $10,610
112 Hampton $20,185 $77,412,219 $3,835 $102,664,550 $5,086 $21,639,413 $1,072 $22,271,849 $1,103 $223,988,032 $11,097
113 Harrisonburg $6,179 $30,493,720 $4,935 $30,996,313 $5,016 $5,648,849 $914 $6,507,761 $1,053 $73,646,643 $11,918
114 Hopewell $4,260 $11,980,161 $2,812 $24,611,556 $5,777 $4,027,767 $945 $7,664,022 $1,799 $48,283,506 $11,333
115 Lynchburg $8,398 $42,355,946 $5,044 $41,175,064 $4,903 $10,590,644 $1,261 $14,045,328 $1,673 $108,166,983 $12,881
116 Martinsville $2,029 $7,456,677 $3,676 $12,651,334 $6,236 $2,176,013 $1,073 $2,911,064 $1,435 $25,195,087 $12,419
117 Newport News $28,682 $109,643,046 $3,823 $152,974,056 $5,333 $29,463,557 $1,027 $40,643,471 $1,417 $332,724,130 $11,600
118 Norfolk $31,035 $119,161,995 $3,840 $156,384,851 $5,039 $32,469,855 $1,046 $54,637,415 $1,761 $362,654,117 $11,686
119 Norton $795 $1,776,996 $2,236 $4,324,493 $5,442 $716,986 $902 $730,955 $920 $7,549,429 $9,500
120 Petersburg $4,222 $9,090,748 $2,153 $27,229,220 $6,449 $4,433,002 $1,050 $11,305,330 $2,678 $52,058,300 $12,329
121 Portsmouth $14,377 $48,759,549 $3,391 $76,470,001 $5,319 $15,161,431 $1,055 $21,067,966 $1,465 $161,458,948 $11,230
122 Radford $1,647 $5,217,526 $3,169 $8,495,083 $5,159 $1,637,277 $994 $1,572,187 $955 $16,922,074 $10,277
123 Richmond $24,714 $139,252,047 $5,635 $111,187,575 $4,499 $25,589,242 $1,035 $59,261,945 $2,398 $335,290,809 $13,567
124 Roanoke $13,590 $65,481,876 $4,818 $73,884,232 $5,437 $14,693,789 $1,081 $23,474,747 $1,727 $177,534,644 $13,064
126 Staunton $2,636 $11,928,748 $4,526 $11,826,593 $4,487 $3,356,431 $1,273 $2,623,987 $996 $29,735,759 $11,282
127 Suffolk $14,257 $56,434,453 $3,958 $63,911,547 $4,483 $16,436,677 $1,153 $13,019,745 $913 $149,802,422 $10,507
128 Virginia Beach $68,738 $382,406,116 $5,563 $273,961,599 $3,986 $73,084,563 $1,063 $61,505,843 $895 $790,958,120 $11,507
130 Waynesboro $3,143 $15,689,983 $4,992 $14,121,167 $4,493 $3,464,002 $1,102 $3,520,100 $1,120 $36,795,252 $11,706
131 Williamsburg/James City (6) $12,047 $84,955,023 $7,052 $32,786,895 $2,722 $12,649,969 $1,050 $6,232,042 $517 $136,623,929 $11,341
132 Winchester $4,440 $29,280,491 $6,595 $19,742,875 $4,447 $4,265,294 $961 $4,681,156 $1,054 $57,969,815 $13,057
135 Franklin $1,134 $4,244,239 $3,742 $7,171,398 $6,323 $1,438,561 $1,268 $2,494,114 $2,199 $15,348,312 $13,533
136 Chesapeake $40,308 $197,636,879 $4,903 $183,536,697 $4,553 $43,164,390 $1,071 $29,727,967 $738 $454,065,932 $11,265
137 Lexington $674 $3,146,867 $4,672 $2,621,527 $3,892 $634,486 $942 $310,472 $461 $6,713,352 $9,968
139 Salem $3,852 $19,989,910 $5,190 $16,228,671 $4,213 $3,753,014 $974 $2,463,265 $640 $42,434,860 $11,017
142 Poquoson $2,068 $10,582,539 $5,118 $8,561,783 $4,141 $2,284,844 $1,105 $1,087,960 $526 $22,517,126 $10,890
143 Manassas $7,737 $46,794,723 $6,048 $41,128,334 $5,316 $7,624,582 $986 $6,221,540 $804 $101,769,179 $13,154
144 Manassas Park $3,625 $11,635,151 $3,210 $22,353,731 $6,167 $2,974,546 $821 $2,804,297 $774 $39,767,725 $10,971
202 Colonial Beach $593 $3,680,651 $6,207 $3,311,957 $5,585 $507,075 $855 $767,443 $1,294 $8,267,127 $13,941
207 West Point $792 $4,347,146 $5,491 $4,471,601 $5,648 $675,067 $853 $389,565 $492 $9,883,379 $12,484
1330 State (7) $1,284,204.86 $8,024,690,150.39 $6,249.00 $5,132,518,582.35 $3,997.00 $1,354,566,066.98 $1,055.00 $1,118,654,107.23 $871.00 $15,630,428,906.95 $12,171.00
  1. Operations include regular day school, school food services, summer school, adult education, pre-kindergarten, and other education, but do not include non-regular day school programs, non-local education agency (LEA) programs, debt service, or capital outlay additions. Non-LEA programs include expenditures made by a school division for state-operated education programs (in hospitals, clinics, and detention homes) that are located within the school division and reimbursed with state funds.
  2. The Average Daily Membership (ADM) calculated at the end of the school year includes the ADM of pupils served in the school division and the ADM of resident pupils for whom tuition is paid to another school division, regional special education program, or private school. It excludes students for whom the division receives tuition payments from another division or entity (i.e., out-of-state school division, Comprehensive Services Act, Interstate Compact Agreement).
  3. Expenditures exclude tuition payments (revenue source code 1901010 and 1901020) received from other LEAs.
  4. Sales Tax amounts are as reported on the Annual School Report and include both the one percent and one-eighth percent.
  5. Support by fund source may not equal total expenditures due to rounding.
  6. Data for jointly-operated school divisions (Fairfax City and Fairfax County; Emporia City and Greensville County; and Williamsburg City and James City County) is reported under the fiscal agent division only. Fairfax County, Greensville County and Williamsburg City are the fiscal agent divisions.
  7. State level per pupil amounts are calculated based on statewide totals. For example: state level "local per pupil amount" = state level "local amount" divided by the state level "End-of-Year ADM for determining Cost Per Pupil".
  8. State revenues for regional Alternative Education programs and Academic Governor's Schools are allocated to divisions according to participation, rather than as paid to the fiscal agents for these programs.


http://www.doe.virginia.gov/statistics_reports/supts_annual_report/2016-17/index.shtml http://www.doe.virginia.gov/school_finance/budget/compositeindex_local_abilitypay/index.shtml

2018-2020 COMPOSITE INDEX OF LOCAL ABILITY-TO-PAY

Div. Num. Division INDICATORS OF ABILITY-TO-PAY (BASE YEAR 2015): TRUE VALUE OF PROPERTY INDICATORS OF ABILITY-TO-PAY (BASE YEAR 2015): ADJUSTED GROSS INCOME (Including Nonresident AGI) INDICATORS OF ABILITY-TO-PAY (BASE YEAR 2015): ADJUSTED GROSS INCOME (Excluding Nonresident AGI*) INDICATORS OF ABILITY-TO-PAY (BASE YEAR 2015): TAXABLE RETAIL SALES INDICATORS OF ABILITY-TO-PAY (BASE YEAR 2015): MARCH 31, 2016 ADM INDICATORS OF ABILITY-TO-PAY (BASE YEAR 2015): TOTAL POPULATION 2018-2020 Composite Index Calculated Including Nonresident AGI 2018-2020 Composite Index Calculated Excluding Nonresident AGI (1)
001 ACCOMACK $4,012,143,667 $723,999,503 $645,493,528 $502,574,536 5,102 33,516 .3624 .3506
002 ALBEMARLE $19,166,881,074 $5,051,376,339 N/A $1,329,772,737 13,282 105,051 .6780 N/A
003 ALLEGHANY 2 $1,390,193,199 $325,700,569 N/A $76,488,689 2,176 15,515 .2899 N/A
004 AMELIA $1,341,940,046 $287,614,414 $278,821,860 $61,389,170 1,767 12,909 .3259 .3231
005 AMHERST $2,806,913,895 $605,771,635 N/A $233,613,016 4,004 32,028 .3073 N/A
006 APPOMATTOX $1,451,769,667 $300,389,174 N/A $111,243,955 2,189 15,455 .2950 N/A
007 ARLINGTON $75,174,841,517 $14,020,477,519 $13,582,549,385 $3,179,231,835 24,210 234,678 .8000 .8000
008 AUGUSTA $8,692,275,041 $1,744,534,384 N/A $435,582,346 10,106 74,881 .3602 N/A
009 BATH $2,448,333,188 $107,856,633 $103,889,648 $77,422,215 542 4,727 .8000 .8000
010 BEDFORD 3 $9,840,655,334 $2,113,311,072 N/A $482,777,476 9,610 77,575 .4284 N/A
011 BLAND $672,296,569 $115,607,286 $108,601,273 $20,270,739 797 6,684 .3129 .3070
012 BOTETOURT $4,032,528,394 $917,707,930 N/A $212,364,971 4,665 33,486 .3856 N/A
013 BRUNSWICK $1,814,531,069 $255,014,167 $234,460,295 $66,583,183 1,669 16,930 .3618 .3537
014 BUCHANAN $2,579,513,758 $294,218,297 N/A $141,875,223 2,889 22,983 .3078 N/A
015 BUCKINGHAM $2,062,209,219 $242,674,591 N/A $55,434,369 1,905 16,988 .3485 N/A
016 CAMPBELL $4,481,965,192 $1,098,826,030 N/A $462,416,719 7,599 56,167 .2851 N/A
017 CAROLINE $3,459,260,771 $683,056,478 N/A $137,726,350 4,170 29,792 .3446 N/A
018 CARROLL $2,533,602,641 $457,357,033 N/A $162,406,342 3,752 29,283 .2727 N/A
019 CHARLES CITY $951,471,670 $170,857,781 N/A $56,799,976 674 7,331 .5175 N/A
020 CHARLOTTE $1,061,127,012 $217,253,725 $198,841,087 $50,781,693 1,823 12,454 .2514 .2439
021 CHESTERFIELD $35,462,878,179 $10,652,986,642 N/A $4,073,926,474 58,903 333,450 .3522 N/A
022 CLARKE $2,575,697,595 $542,115,810 N/A $83,134,366 1,966 14,206 .5506 N/A
023 CRAIG $515,609,290 $96,519,188 N/A $12,891,098 600 5,192 .3235 N/A
024 CULPEPER $5,696,920,904 $1,272,750,537 N/A $599,375,785 7,900 48,908 .3573 N/A
025 CUMBERLAND $950,335,785 $162,619,003 N/A $32,060,125 1,289 9,989 .2810 N/A
026 DICKENSON $1,508,069,626 $185,755,462 N/A $60,520,561 2,183 15,339 .2470 N/A
027 DINWIDDIE $2,734,966,558 $581,719,838 N/A $131,364,126 4,362 28,753 .2783 N/A
028 ESSEX $1,411,183,489 $240,430,772 N/A $181,036,123 1,417 10,914 .4298 N/A
029 FAIRFAX COUNTY $249,233,574,523 $60,844,541,467 N/A $15,019,492,203 178,384 1,129,330 .6754 N/A
030 FAUQUIER $14,418,202,056 $3,197,576,358 N/A $744,459,400 10,904 67,898 .6114 N/A
031 FLOYD $1,729,492,812 $294,224,897 N/A $71,712,185 1,992 15,430 .3337 N/A
032 FLUVANNA $3,362,716,420 $648,907,375 N/A $115,253,863 3,448 26,162 .3912 N/A
033 FRANKLIN COUNTY $7,360,330,323 $1,131,517,146 N/A $404,044,021 6,952 56,373 .3954 N/A
034 FREDERICK $9,724,832,258 $2,442,467,860 N/A $1,159,781,256 13,041 82,623 .3898 N/A
035 GILES $1,362,967,284 $323,426,015 N/A $156,312,263 2,391 17,179 .2779 N/A
036 GLOUCESTER $4,541,962,510 $946,981,548 N/A $373,293,033 5,381 37,072 .3821 N/A
037 GOOCHLAND $5,249,123,023 $1,437,296,953 N/A $201,116,705 2,495 22,277 .8000 N/A
038 GRAYSON $1,670,558,004 $263,095,530 $252,734,138 $33,295,047 1,616 16,087 .3499 .3462
039 GREENE $2,257,170,514 $455,535,999 N/A $164,467,432 3,070 19,840 .3321 N/A
040 GREENSVILLE $716,461,134 $212,242,897 $160,981,807 $42,405,153 1,400 11,804 .2462 .2189
041 HALIFAX $3,666,857,551 $622,215,966 $593,650,086 $304,313,163 5,040 35,766 .3038 .3000
042 HANOVER $14,954,590,370 $3,625,397,263 N/A $1,793,204,651 17,753 104,013 .4468 N/A
043 HENRICO $36,922,193,177 $10,706,405,670 N/A $5,430,593,997 50,309 320,717 .4183 N/A
044 HENRY $3,118,390,250 $864,808,728 $828,393,926 $377,770,857 7,045 52,822 .2286 .2253
045 HIGHLAND $653,594,690 $49,103,921 N/A $10,412,003 193 2,277 .8000 N/A
046 ISLE OF WIGHT $4,673,046,081 $1,072,159,453 N/A $220,426,281 5,314 36,438 .3968 N/A
047 JAMES CITY $12,512,468,851 $2,890,281,957 N/A $1,002,337,085 10,278 73,325 .5657 N/A
048 KING GEORGE $3,197,353,293 $767,258,358 N/A $174,808,751 4,219 24,600 .3721 N/A
049 KING AND QUEEN $942,198,654 $142,621,954 N/A $11,317,609 813 7,190 .3945 N/A
050 KING WILLIAM $1,532,880,856 $339,636,150 N/A $81,254,590 2,211 12,920 .3283 N/A
051 LANCASTER $2,626,641,072 $321,655,824 N/A $158,447,138 1,132 11,297 .7718 N/A
052 LEE $1,154,579,893 $286,784,132 $274,369,914 $122,560,574 3,064 25,182 .1779 .1754
053 LOUDOUN $74,057,839,092 $19,025,828,188 N/A $5,335,423,939 75,550 374,451 .5383 N/A
054 LOUISA $7,490,954,655 $840,019,100 N/A $278,391,165 4,688 34,244 .5474 N/A
055 LUNENBURG $973,149,204 $178,613,467 N/A $38,493,332 1,483 12,435 .2525 N/A
056 MADISON $2,183,766,361 $308,540,594 N/A $82,288,336 1,710 13,099 .4608 N/A
057 MATHEWS $1,544,894,656 $234,955,677 N/A $40,782,889 1,096 8,737 .5060 N/A
058 MECKLENBURG $3,931,843,918 $579,779,221 $545,458,743 $494,498,439 4,303 31,608 .3822 .3767
059 MIDDLESEX $2,258,959,159 $264,999,186 N/A $93,051,923 1,193 11,082 .6160 N/A
060 MONTGOMERY $8,144,236,258 $2,042,835,618 N/A $1,045,664,373 9,488 98,121 .3920 N/A
062 NELSON $2,908,574,135 $388,166,057 N/A $97,899,344 1,896 14,993 .5356 N/A
063 NEW KENT $2,755,340,472 $641,920,853 N/A $118,286,364 2,983 20,468 .4172 N/A
065 NORTHAMPTON $2,101,162,420 $256,385,447 N/A $113,442,883 1,560 12,176 .4746 N/A
066 NORTHUMBERLAND $2,967,245,740 $336,607,866 N/A $60,339,665 1,278 12,220 .7187 N/A
067 NOTTOWAY $1,082,405,094 $235,448,294 N/A $125,684,763 2,093 16,261 .2385 N/A
068 ORANGE $4,579,356,935 $900,340,066 N/A $253,300,185 4,840 34,015 .4025 N/A
069 PAGE $2,307,337,793 $441,708,713 N/A $170,782,160 3,280 23,719 .3007 N/A
070 PATRICK $1,649,767,603 $271,638,644 $262,027,827 $97,894,919 2,800 18,450 .2418 .2396
071 PITTSYLVANIA $4,846,648,595 $1,158,316,990 N/A $169,037,178 8,852 63,255 .2443 N/A
072 POWHATAN $3,869,102,072 $937,183,727 N/A $213,906,197 4,215 28,442 .4302 N/A
073 PRINCE EDWARD $1,683,097,601 $327,262,592 N/A $289,134,328 1,976 23,631 .3598 N/A
074 PRINCE GEORGE $3,014,849,483 $754,390,581 N/A $171,835,968 6,293 37,131 .2391 N/A
075 PRINCE WILLIAM $58,784,909,112 $14,959,257,008 N/A $5,265,015,360 84,894 443,463 .3783 N/A
077 PULASKI $2,955,324,154 $637,001,721 N/A $357,070,665 4,193 34,841 .3192 N/A
078 RAPPAHANNOCK $1,990,142,500 $263,304,356 N/A $39,861,848 869 7,308 .7672 N/A
079 RICHMOND COUNTY $920,660,029 $262,225,223 $170,726,314 $63,749,861 1,247 9,119 .3678 .3100
080 ROANOKE COUNTY $9,060,921,999 $2,812,842,503 N/A $1,032,343,546 13,982 93,775 .3620 N/A
081 ROCKBRIDGE $2,929,929,491 $488,067,915 N/A $250,483,351 2,551 22,163 .4498 N/A
082 ROCKINGHAM $9,657,180,439 $1,949,737,692 N/A $538,710,543 11,287 79,134 .3682 N/A
083 RUSSELL $2,003,212,220 $416,328,856 N/A $172,010,922 3,850 28,008 .2322 N/A
084 SCOTT $1,411,693,443 $342,553,220 $313,809,705 $126,156,438 3,540 22,759 .1978 .1917
085 SHENANDOAH $5,363,197,965 $969,182,252 N/A $365,285,842 5,833 42,228 .3821 N/A
086 SMYTH $1,911,765,584 $490,141,673 N/A $207,381,453 4,403 31,417 .2174 N/A
087 SOUTHAMPTON $1,916,893,450 $374,257,293 N/A $45,382,015 2,629 18,551 .2963 N/A
088 SPOTSYLVANIA $16,138,769,358 $3,790,488,329 N/A $1,547,887,315 23,094 128,998 .3627 N/A
089 STAFFORD $17,965,419,468 $4,497,318,999 N/A $1,094,482,580 27,519 140,176 .3462 N/A
090 SURRY $2,663,022,869 $148,830,154 $141,132,231 $29,802,533 786 6,819 .8000 .8000
091 SUSSEX $985,375,130 $162,669,930 N/A $81,299,439 1,023 11,887 .3482 N/A
092 TAZEWELL $2,890,893,583 $753,638,784 N/A $531,489,881 5,936 44,051 .2624 N/A
093 WARREN $5,684,050,582 $980,824,173 N/A $369,480,595 5,333 38,829 .4333 N/A
094 WASHINGTON $5,232,344,009 $1,223,949,400 $1,115,915,927 $644,170,449 7,090 54,130 .3544 .3434
095 WESTMORELAND $2,163,936,549 $311,426,457 N/A $67,041,385 1,562 14,145 .4743 N/A
096 WISE $3,514,761,351 $548,513,205 $529,421,915 $285,000,504 5,754 39,943 .2494 .2474
097 WYTHE $2,794,606,044 $514,860,772 N/A $379,537,281 4,081 28,743 .3146 N/A
098 YORK $9,444,497,029 $2,061,899,229 N/A $922,303,790 12,522 69,466 .3822 N/A
101 ALEXANDRIA $38,423,290,440 $8,228,588,435 N/A $2,088,861,531 14,341 159,571 .8000 N/A
102 BRISTOL $1,179,371,646 $384,903,624 $251,675,249 $335,454,753 2,193 17,625 .3387 .2922
103 BUENA VISTA $345,560,427 $97,331,046 N/A $33,497,023 965 6,817 .1849 N/A
104 CHARLOTTESVILLE $6,170,868,791 $1,469,433,425 N/A $959,435,496 4,066 48,210 .6772 N/A
106 COLONIAL HEIGHTS $1,696,534,293 $387,877,356 N/A $720,733,536 2,770 17,215 .4179 N/A
107 COVINGTON $557,512,650 $99,965,762 N/A $112,746,568 940 6,198 .2981 N/A
108 DANVILLE $2,328,316,143 $766,189,303 $670,380,470 $770,375,645 5,935 42,544 .2668 .2546
109 FALLS CHURCH $4,024,378,159 $919,607,553 $876,604,020 $322,397,957 2,457 14,183 .8000 .8000
110 FREDERICKSBURG $4,271,986,394 $811,835,763 $778,307,468 $916,785,105 3,300 26,969 .6273 .6210
111 GALAX $453,336,162 $114,449,088 $108,204,113 $203,878,779 1,305 7,043 .2623 .2587
112 HAMPTON $10,887,152,456 $2,562,675,321 N/A $1,396,275,490 19,749 138,626 .2741 N/A
113 HARRISONBURG $4,097,626,380 $730,434,024 N/A $1,194,530,338 5,523 53,875 .3645 N/A
114 HOPEWELL $1,607,070,139 $352,445,012 N/A $171,716,895 4,007 22,984 .2032 N/A
115 LYNCHBURG $5,439,315,297 $1,528,762,532 N/A $1,353,815,269 8,009 78,675 .3700 N/A
116 MARTINSVILLE $682,772,063 $242,689,465 $223,294,994 $155,265,380 2,057 13,474 .2205 .2135
117 NEWPORT NEWS $14,918,461,775 $3,546,295,431 $3,437,102,838 $2,082,466,488 27,253 183,454 .2804 .2781
118 NORFOLK $18,988,098,325 $4,202,374,123 $4,022,142,531 $2,671,631,730 29,607 247,189 .2995 .2958
119 NORTON $261,967,543 $77,024,767 $72,430,233 $150,625,617 814 3,946 .2916 .2870
120 PETERSBURG $1,948,638,535 $460,268,177 $444,713,944 $302,220,886 3,871 32,057 .2453 .2430
121 PORTSMOUTH $7,517,722,515 $1,674,210,246 $1,612,338,821 $619,199,126 14,003 96,874 .2490 .2462
122 RADFORD $871,874,959 $234,197,351 N/A $79,433,244 1,599 17,420 .2429 N/A
123 RICHMOND CITY $22,953,530,784 $6,360,087,631 $6,082,601,292 $2,672,449,739 21,730 217,938 .5000 .4925
124 ROANOKE CITY $7,708,082,338 $2,074,923,527 N/A $1,843,019,507 12,791 99,681 .3416 N/A
126 STAUNTON $1,921,277,549 $521,727,987 N/A $364,671,683 2,535 24,542 .3867 N/A
127 SUFFOLK $10,098,793,806 $2,253,999,698 $2,185,764,378 $821,340,721 13,837 90,426 .3449 .3420
128 VIRGINIA BEACH $57,617,510,276 $12,921,948,504 N/A $5,374,616,764 67,890 453,500 .4046 N/A
130 WAYNESBORO $1,960,997,756 $436,032,422 N/A $507,989,002 3,041 21,795 .3578 N/A
131 WILLIAMSBURG $1,847,992,756 $346,908,084 $332,557,265 $389,879,512 990 14,860 .7781 .7703
132 WINCHESTER $3,146,782,687 $713,482,480 N/A $779,790,233 4,227 27,515 .4244 N/A
134 FAIRFAX CITY $6,093,747,493 $1,165,707,088 $1,109,414,980 $807,668,396 3,125 23,193 .8000 .8000
135 FRANKLIN CITY $546,080,260 $140,608,109 $131,864,497 $162,315,899 1,057 8,535 .3008 .2952
136 CHESAPEAKE $26,309,889,890 $6,138,460,843 $5,942,459,912 $3,343,105,780 38,885 238,283 .3506 .3476
137 LEXINGTON $559,234,885 $165,255,250 N/A $81,886,515 653 7,410 .4172 N/A
138 EMPORIA $349,136,294 $92,494,585 $64,614,183 $135,239,180 1,023 6,082 .2398 .2168
139 SALEM $2,252,842,870 $651,093,603 N/A $563,709,738 3,716 25,438 .3715 N/A
142 POQUOSON $1,527,109,408 $426,123,434 N/A $52,684,184 2,078 12,359 .3742 N/A
143 MANASSAS $4,993,679,525 $1,134,383,730 N/A $550,309,242 7,230 41,577 .3557 N/A
144 MANASSAS PARK $1,520,648,020 $392,361,409 N/A $167,092,520 3,330 15,700 .2675 N/A
202 COLONIAL BEACH $529,185,629 $78,819,846 N/A $16,967,703 571 3,580 .3600 N/A
207 WEST POINT $337,396,232 $87,616,663 N/A $20,961,420 758 3,333 .2554 N/A
STATE TOTALS $1,170,092,111,099 $271,432,497,953 $100,207,273,998 1,239,781 8,382,993

Data Sources:

  • True Value of Property, Adjusted Gross Income, and Taxable Retail Sales - Virginia Department of Taxation
  • March 31, 2016 Average Daily Membership (ADM) - Virginia Department of Education
  • Total Population - Weldon Cooper Center for Public Service, UVA; U.S. Census
  • Downloadable Excel and PDF files containing the 2018-2020 composite index for each school division are available on the Department of Education website at:
http://www.doe.virginia.gov/school_finance/budget/compositeindex_local_abilitypay/index.shtml.
  1. For divisions that qualify for the exclusion of nonresident AGI. Pursuant to Item 139, Paragraph A.4.b of Chapter 836, 2017 Acts of Assembly, "any locality whose total calendar year [2015] Virginia Adjusted Gross Income is comprised of at least 3 percent or more by nonresidents of Virginia, such nonresident income shall be excluded in computing the composite index of ability-to-pay."
  2. The actual composite index to be used for Alleghany Co. in FY19 only is .2423 pursuant to the appropriation act and Section 15.2-1302, Code of Virginia. Upon completion of the 15-year hold harmless period in FY19, the calculated value of .2899 will be used in FY20.
  3. The actual composite index to be used for Bedford Co. in the 2018-2020 biennium is .3132 pursuant to the appropriation act and Section 15.2-1302, Code of Virginia .