List of cities and counties in Virginia

The Commonwealth of Virginia is divided into 95 counties, along with 38 independent cities that are considered county-equivalents for census purposes, totaling 133 second-level subdivisions, the third most of any state. In Virginia, cities are co-equal levels of government to counties, but towns are part of counties. For some counties, for statistical purposes, the Bureau of Economic Analysis combines any independent cities with the county that it was once part of.