The administrative divisions of Virginia are the areas into which the Commonwealth of Virginia, a U.S. state, is divided for political and administrative purposes. Some are local governments; others are not. However, all local governments (counties, independent cities, and incorporated towns) are political subdivisions of the state.
According to the 2002 Census of Governments, Virginia ranked 43rd among the 50 states in the number of local governments, with 521 as of June 2002.[1]