Virginia - Local Standards: Housing and Utilities
Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 2, 2012 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.
The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return.
Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and internet service. The tables include five categories for one, two, three, four, and five or more persons in a household.
The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.
| County | Housing and Utilities for a Family of 1 | Housing and Utilities for a Family of 2 | Housing and Utilities for a Family of 3 | Housing and Utilities for a Family of 4 | Housing and Utilities for a Family of 5 or more |
|---|---|---|---|---|---|
| Accomack County | 1,068 | 1,255 | 1,322 | 1,474 | 1,498 |
| Albemarle County | 1,713 | 2,012 | 2,120 | 2,364 | 2,402 |
| Alexandria city | 2,297 | 2,698 | 2,843 | 3,170 | 3,221 |
| Alleghany County | 1,011 | 1,188 | 1,252 | 1,396 | 1,418 |
| Amelia County | 1,210 | 1,422 | 1,498 | 1,670 | 1,697 |
| Amherst County | 1,085 | 1,274 | 1,343 | 1,497 | 1,522 |
| Appomattox County | 1,026 | 1,205 | 1,270 | 1,416 | 1,438 |
| Arlington County | 2,397 | 2,815 | 2,966 | 3,307 | 3,361 |
| Augusta County | 1,243 | 1,459 | 1,538 | 1,715 | 1,742 |
| Bath County | 1,024 | 1,203 | 1,267 | 1,413 | 1,436 |
| Bedford city | 1,165 | 1,368 | 1,441 | 1,607 | 1,633 |
| Bedford County | 1,250 | 1,468 | 1,547 | 1,725 | 1,753 |
| Bland County | 922 | 1,082 | 1,141 | 1,272 | 1,292 |
| Botetourt County | 1,304 | 1,531 | 1,613 | 1,799 | 1,828 |
| Bristol city | 1,004 | 1,179 | 1,242 | 1,385 | 1,407 |
| Brunswick County | 1,021 | 1,199 | 1,263 | 1,409 | 1,431 |
| Buchanan County | 843 | 990 | 1,044 | 1,164 | 1,182 |
| Buckingham County | 954 | 1,121 | 1,181 | 1,317 | 1,338 |
| Buena Vista city | 1,153 | 1,354 | 1,427 | 1,591 | 1,617 |
| Campbell County | 1,070 | 1,257 | 1,324 | 1,476 | 1,500 |
| Caroline County | 1,480 | 1,738 | 1,832 | 2,042 | 2,075 |
| Carroll County | 932 | 1,094 | 1,153 | 1,286 | 1,307 |
| Charles City County | 1,119 | 1,314 | 1,385 | 1,544 | 1,569 |
| Charlotte County | 1,039 | 1,221 | 1,286 | 1,434 | 1,457 |
| Charlottesville city | 1,538 | 1,807 | 1,904 | 2,123 | 2,157 |
| Chesapeake city | 1,759 | 2,065 | 2,176 | 2,427 | 2,466 |
| Chesterfield County | 1,561 | 1,834 | 1,932 | 2,154 | 2,189 |
| Clarke County | 1,776 | 2,086 | 2,198 | 2,451 | 2,491 |
| Colonial Heights city | 1,380 | 1,621 | 1,708 | 1,904 | 1,935 |
| Covington city | 990 | 1,163 | 1,225 | 1,366 | 1,388 |
| Craig County | 1,005 | 1,181 | 1,244 | 1,387 | 1,410 |
| Culpeper County | 1,812 | 2,128 | 2,242 | 2,500 | 2,541 |
| Cumberland County | 1,201 | 1,411 | 1,487 | 1,658 | 1,684 |
| Danville city | 1,024 | 1,203 | 1,267 | 1,413 | 1,436 |
| Dickenson County | 855 | 1,005 | 1,059 | 1,181 | 1,200 |
| Dinwiddie County | 1,310 | 1,539 | 1,622 | 1,808 | 1,838 |
| Emporia city | 1,214 | 1,426 | 1,502 | 1,675 | 1,702 |
| Essex County | 1,270 | 1,491 | 1,571 | 1,752 | 1,780 |
| Fairfax city | 2,173 | 2,553 | 2,690 | 2,999 | 3,047 |
| Fairfax County | 2,349 | 2,759 | 2,908 | 3,242 | 3,294 |
| Falls Church city | 2,706 | 3,178 | 3,349 | 3,734 | 3,794 |
| Fauquier County | 2,065 | 2,425 | 2,556 | 2,850 | 2,896 |
| Floyd County | 1,192 | 1,400 | 1,475 | 1,645 | 1,671 |
| Fluvanna County | 1,365 | 1,603 | 1,689 | 1,883 | 1,914 |
| Franklin city | 1,436 | 1,686 | 1,777 | 1,981 | 2,013 |
| Franklin County | 1,120 | 1,315 | 1,386 | 1,545 | 1,570 |
| Frederick County | 1,554 | 1,825 | 1,923 | 2,144 | 2,178 |
| Fredericksburg city | 1,825 | 2,144 | 2,259 | 2,519 | 2,560 |
| Galax city | 866 | 1,017 | 1,072 | 1,195 | 1,214 |
| Giles County | 959 | 1,126 | 1,187 | 1,323 | 1,345 |
| Gloucester County | 1,373 | 1,613 | 1,699 | 1,895 | 1,925 |
| Goochland County | 1,736 | 2,039 | 2,148 | 2,395 | 2,434 |
| Grayson County | 892 | 1,048 | 1,104 | 1,231 | 1,251 |
| Greene County | 1,327 | 1,559 | 1,643 | 1,832 | 1,861 |
| Greensville County | 1,024 | 1,203 | 1,267 | 1,413 | 1,436 |
| Halifax County | 983 | 1,155 | 1,217 | 1,357 | 1,379 |
| Hampton city | 1,428 | 1,677 | 1,768 | 1,971 | 2,003 |
| Hanover County | 1,670 | 1,961 | 2,066 | 2,304 | 2,341 |
| Harrisonburg city | 1,236 | 1,452 | 1,530 | 1,705 | 1,733 |
| Henrico County | 1,541 | 1,810 | 1,907 | 2,126 | 2,161 |
| Henry County | 947 | 1,112 | 1,172 | 1,307 | 1,328 |
| Highland County | 1,121 | 1,316 | 1,387 | 1,546 | 1,571 |
| Hopewell city | 1,177 | 1,382 | 1,456 | 1,624 | 1,650 |
| Isle of Wight County | 1,586 | 1,862 | 1,963 | 2,188 | 2,224 |
| James City County | 1,768 | 2,076 | 2,188 | 2,440 | 2,479 |
| King and Queen County | 1,171 | 1,375 | 1,449 | 1,615 | 1,642 |
| King George County | 1,747 | 2,052 | 2,162 | 2,410 | 2,449 |
| King William County | 1,396 | 1,640 | 1,728 | 1,926 | 1,957 |
| Lancaster County | 1,240 | 1,457 | 1,535 | 1,711 | 1,739 |
| Lee County | 821 | 964 | 1,016 | 1,133 | 1,151 |
| Lexington city | 1,334 | 1,567 | 1,651 | 1,841 | 1,870 |
| Loudoun County | 2,591 | 3,043 | 3,206 | 3,575 | 3,633 |
| Louisa County | 1,351 | 1,587 | 1,672 | 1,864 | 1,895 |
| Lunenburg County | 1,029 | 1,209 | 1,274 | 1,420 | 1,443 |
| Lynchburg city | 1,183 | 1,390 | 1,465 | 1,633 | 1,659 |
| Madison County | 1,387 | 1,629 | 1,716 | 1,914 | 1,944 |
| Manassas city | 1,894 | 2,224 | 2,344 | 2,614 | 2,656 |
| Manassas Park city | 2,153 | 2,529 | 2,665 | 2,971 | 3,019 |
| Martinsville city | 1,011 | 1,187 | 1,251 | 1,394 | 1,417 |
| Mathews County | 1,185 | 1,392 | 1,467 | 1,635 | 1,662 |
| Mecklenburg County | 998 | 1,172 | 1,235 | 1,377 | 1,399 |
| Middlesex County | 1,255 | 1,473 | 1,553 | 1,731 | 1,759 |
| Montgomery County | 1,323 | 1,554 | 1,638 | 1,826 | 1,855 |
| Nelson County | 1,213 | 1,425 | 1,501 | 1,674 | 1,701 |
| New Kent County | 1,487 | 1,746 | 1,840 | 2,051 | 2,085 |
| Newport News city | 1,407 | 1,653 | 1,741 | 1,942 | 1,973 |
| Norfolk city | 1,509 | 1,772 | 1,867 | 2,082 | 2,115 |
| Northampton County | 1,173 | 1,378 | 1,452 | 1,619 | 1,645 |
| Northumberland County | 1,204 | 1,414 | 1,490 | 1,661 | 1,688 |
| Norton city | 990 | 1,163 | 1,225 | 1,366 | 1,388 |
| Nottoway County | 1,134 | 1,332 | 1,404 | 1,565 | 1,590 |
| Orange County | 1,465 | 1,720 | 1,813 | 2,021 | 2,054 |
| Page County | 1,168 | 1,372 | 1,446 | 1,612 | 1,638 |
| Patrick County | 863 | 1,014 | 1,068 | 1,191 | 1,210 |
| Petersburg city | 1,135 | 1,333 | 1,405 | 1,566 | 1,592 |
| Pittsylvania County | 1,054 | 1,238 | 1,304 | 1,454 | 1,478 |
| Poquoson city | 1,739 | 2,043 | 2,152 | 2,400 | 2,439 |
| Portsmouth city | 1,393 | 1,637 | 1,725 | 1,923 | 1,954 |
| Powhatan County | 1,593 | 1,871 | 1,972 | 2,199 | 2,234 |
| Prince Edward County | 1,189 | 1,397 | 1,472 | 1,641 | 1,668 |
| Prince George County | 1,443 | 1,695 | 1,786 | 1,992 | 2,024 |
| Prince William County | 2,227 | 2,615 | 2,756 | 3,073 | 3,122 |
| Pulaski County | 1,015 | 1,192 | 1,256 | 1,400 | 1,423 |
| Radford city | 1,122 | 1,317 | 1,388 | 1,548 | 1,573 |
| Rappahannock County | 1,743 | 2,048 | 2,158 | 2,406 | 2,445 |
| Richmond city | 1,498 | 1,759 | 1,854 | 2,067 | 2,100 |
| Richmond County | 1,100 | 1,292 | 1,362 | 1,518 | 1,543 |
| Roanoke city | 1,139 | 1,338 | 1,410 | 1,572 | 1,598 |
| Roanoke County | 1,340 | 1,574 | 1,659 | 1,849 | 1,879 |
| Rockbridge County | 1,270 | 1,491 | 1,571 | 1,752 | 1,780 |
| Rockingham County | 1,249 | 1,467 | 1,546 | 1,724 | 1,752 |
| Russell County | 865 | 1,016 | 1,070 | 1,193 | 1,213 |
| Salem city | 1,299 | 1,526 | 1,608 | 1,793 | 1,822 |
| Scott County | 881 | 1,035 | 1,090 | 1,216 | 1,235 |
| Shenandoah County | 1,318 | 1,548 | 1,631 | 1,819 | 1,848 |
| Smyth County | 875 | 1,028 | 1,083 | 1,207 | 1,227 |
| Southampton County | 1,241 | 1,458 | 1,536 | 1,712 | 1,740 |
| Spotsylvania County | 1,789 | 2,101 | 2,214 | 2,469 | 2,509 |
| Stafford County | 2,078 | 2,441 | 2,572 | 2,868 | 2,915 |
| Staunton city | 1,197 | 1,406 | 1,481 | 1,652 | 1,678 |
| Suffolk city | 1,737 | 2,041 | 2,150 | 2,398 | 2,436 |
| Surry County | 1,291 | 1,516 | 1,598 | 1,781 | 1,810 |
| Sussex County | 1,181 | 1,387 | 1,461 | 1,629 | 1,656 |
| Tazewell County | 941 | 1,105 | 1,165 | 1,299 | 1,320 |
| Virginia Beach city | 1,679 | 1,972 | 2,078 | 2,317 | 2,354 |
| Warren County | 1,565 | 1,838 | 1,937 | 2,159 | 2,194 |
| Washington County | 1,063 | 1,249 | 1,316 | 1,467 | 1,491 |
| Waynesboro city | 1,192 | 1,400 | 1,475 | 1,645 | 1,671 |
| Westmoreland County | 1,249 | 1,466 | 1,545 | 1,723 | 1,751 |
| Williamsburg city | 1,565 | 1,839 | 1,937 | 2,160 | 2,195 |
| Winchester city | 1,629 | 1,913 | 2,016 | 2,248 | 2,284 |
| Wise County | 921 | 1,082 | 1,140 | 1,271 | 1,292 |
| Wythe County | 945 | 1,110 | 1,170 | 1,304 | 1,326 |
| York County | 1,709 | 2,008 | 2,116 | 2,359 | 2,397 |
References/Related Topics
Rate the Small Business and Self-Employed Web Site
Page Last Reviewed or Updated: 01-Aug-2012
