Editing Virginia (section)

===Taxes===
[[File:Virginia property taxes map 2019.svg|thumb|upright=1.35|Counties and cities by median [[property tax]] paid in 2019|alt=A map of Virginia colored green to blue based on how much property tax was paid, from $200 to $4,000+.]]
[[State income tax]] is collected from those with incomes above a [[Tax return (United States)|filing threshold]]. There are five income brackets, with rates ranging from 2.0% to 5.75% of taxable income.<ref>{{cite web|url=https://www.individual.tax.virginia.gov/calculators/income-tax-calculator.cfm|title=Individual Income Tax|publisher=Virginia Department of Taxation|access-date=July 4, 2020}}</ref><ref>{{cite report|url=https://files.taxfoundation.org/20180315173118/Tax-Foundation-FF576-1.pdf|title=Fiscal Fact No. 576: State Individual Income Tax Rates and Brackets for 2018|publisher=[[Tax Foundation]]|date=March 2018|first=Morgan|last=Scarboro}}</ref> The [[Sales taxes in the United States|state sales]] and [[use tax]] rate is 4.3%, though there is an additional 1% local tax, for a total of a 5.3% combined [[sales tax]] on most purchases. Three regions then have a higher sales tax: 6% in Northern Virginia and Hampton Roads, and 7% in the [[Historic Triangle]].<ref name=Retail>{{cite web|url=https://www.tax.virginia.gov/retail-sales-and-use-tax|title=Retail Sales and Use Tax|publisher=Virginia Department of Taxation|access-date=July 4, 2020}}</ref> Unlike the majority of states, Virginia does have a 1% sales tax on groceries.<ref>{{cite web|url=https://www.cbpp.org/research/state-budget-and-tax/states-that-still-impose-sales-taxes-on-groceries-should-consider|title=States That Still Impose Sales Taxes on Groceries Should Consider Reducing or Eliminating Them|publisher=Center on Budget and Policy Priorities|date=April 1, 2020|first1=Eric|last1=Figueroa|first2=Juliette|last2=Legendre}}</ref> This was lowered from 2.5% in January 2023, when the items covered by this lower rate were also extended to include essential personal hygiene goods.<ref name=Retail/><ref>{{cite news |last1=Montesinos |first1=Patsy |title=Grocery sales tax reduction begins in Virginia |url=https://www.wdbj7.com/2023/01/02/grocery-sales-tax-reduction-begins-virginia/ |access-date=5 January 2023 |work=WDJB7 |agency=Gray Television, Inc. |date=2 January 2023}}</ref>

Virginia's [[Property tax in the United States|property tax]] is set and collected at the local government level and varies throughout the Commonwealth. Real estate is also taxed at the local level.<ref name=ceps>{{cite report|url=https://ceps.coopercenter.org/sites/ceps/files/tr2017book.pdf|first=Stephen C.|last=Kulp|publisher=Weldon Cooper Center for Public Service, University of Virginia/LexisNexis|title=Virginia Local Tax Rates, 2017|edition=36th annual|page=7|date=January 2018}}</ref> {{As of|2021}}, the overall median real estate tax rate per $100 of assessed taxable value was $0.96, though for 72 of the 95 counties this number was under $0.80 per $100. Northern Virginia has the highest property taxes in the state, with [[Manassas Park, Virginia|Manassas Park]] paying the highest effective tax rate at $1.31 per $100, while [[Powhatan County, Virginia|Powhatan]] and [[Lunenburg County, Virginia|Lunenburg]] counties were tied for the lowest, at $0.30.<ref>{{cite web |url= https://www.tax.virginia.gov/sites/default/files/inline-files/2021-assessment-sales-ratio-study.pdf |title= The Virginia Assessment/Sales Ratio Study For Tax Year 2021 |date= March 2, 2023 |first= Roderick |last= Compton |website= Virginia Department of Taxation}}</ref> Of local government tax revenue, about 61% is generated from real property taxes while 24% is from tangible personal property, sales and use, and business license tax. The remaining 15% come from [[hotel tax|taxes on hotels]], restaurant meals, public service corporation property, and consumer utilities.<ref name=ceps/>