Local Area Adjusted Gross Income
Through the calendar year 2007, the Weldon Cooper Center used information from Virginia resident tax returns to estimate local median household income. Among other things, this information was used by the Virginia Commission on Local Government to calculate the local revenue capacity, revenue effort, and fiscal stress. These estimates have since been replaced by the more accurate measurements produced by the U.S. Census Bureau's American Community Survey. We continue to make the historical data available but caution that, due to annual changes in tax law, the values in different years cannot be considered comparable. That said, estimates for given localities within the same year are consistent and may be used for comparisons.
The following information on local area adjusted gross income was reported on resident return for the Virginia individual income tax. The amounts were developed by the Weldon Cooper Center for Public Service from anonymous, aggregated data supplied by the Virginia Department of Taxation.
Choose a County/City, PDC or/and MSA to view its Median AGI
For VAGI measures before 2004, click here
NOTES: These numbers are not comparable for research purposes. Changes in the Tax Code over the years have caused the definition of the Virginia Adjusted Gross Income (VAGI) to change. Before analyzing the changes, therefore, the impact of the tax definition changes on VAGI must be factored in.
- Data for 2003, 2004, and 2005 are not comparable. For the 2004 data the Virginia Department of Taxation changed the number of class intervals from 10 to 13, expanding the top interval from $75,000 and above to $200,000 and above. While this change actually improved data for high median income localities by requiring less interpretation, it meant that we could no longer compare medians of these localities on a year-to-year basis.
- For the 2005 returns, another change took place. As part of tax reform enacted in 2004, the General Assembly modified the definition of Virginia adjusted gross income (see Section 58.1-321, Code of Virginia); TY 2005 data are the first to reflect the new definition. The most significant change is that Virginia adjusted gross income is now measured before the age deduction, while it was reduced by the age deduction amount in prior years.