HD2 - Towns in Virginia

  • Published: 1986
  • Author: Joint Legislative Audit and Review Commission
  • Enabling Authority: House Joint Resolution 12 (Regular Session, 1985)

Executive Summary:
This study of town government in Virginia is a follow-up to JLARC's December 1983 report, State Mandates on Local Governments and Local Financial Resources. The earlier report, which included a brief discussion of town status, was mandated by House Joint Resolution 105 of the 1982 Session and HJR 12 of the 1983 Session.

Following publication of the "Mandates" report, town officials expressed interest in further study, particularly on the issues of Town-County relations and dual taxation. Resolutions were introduced during the 1984 Session to address these issues, but were tabled in favor of continuing the initial JLARC effort.

This follow-up effort was initiated in the summer of 1984. The findings are based on a combination of case studies and survey data. To supplement the JLARC staff on this project, Dr. Nelson Wikstrom of Virginia Commonwealth University served as a Senior Intern from May 1984 through January 1985. Dr. Wikstrom briefed the Commission on his findings just prior to the 1985 Session, and an exposure draft of the report as provided to the 15 case-study towns and counties in April 1985. Comments from town officials are contained in the Appendix.

Towns in Virginia are vital units of local government. Although towns have some difficulty with service provision, they do not appear to demonstrate severe symptoms of fiscal stress. Threats to town fiscal stability are posed, however, by the potential demise of federal revenue sharing and the general erosion of federal intergovernmental aid. These trends should be carefully monitored.