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{"sheet":"2024-2026 LCI","index":0,"n_rows":150,"n_cols":12,"rows_kept":150,"cut":false,"hidden":false,"merged":[[1,0,2,10],[3,0,3,10],[4,0,4,10],[145,0,145,10],[147,0,147,10],[148,0,148,10],[149,0,149,10]],"flags":["formulas_cached_only"]}
["This table contains 2024-2026 Composite Index of Local Ability-to-Pay"]
["2024-2026 COMPOSITE INDEX OF LOCAL ABILITY-TO-PAY ",{"$nulls":10},"<SE"]
[]
["2021 is the base year of Indicators of Ability-to-Pay in the table below."]
["Footnotes are provided in cells A148, A149, and A150."]
["Div. Num.","Division","TRUE VALUE OF PROPERTY INDICATOR","ADJUSTED GROSS INCOME (Including Nonresident AGI) INDICATOR","ADJUSTED GROSS INCOME (Excluding Nonresident AGI*) INDICATOR","TAXABLE RETAIL SALES INDICATOR","MARCH 31, 2022 ADM INDICATOR","TOTAL POPULATION INDICATOR","2024-2026 Composite Index Calculated Including Nonresident AGI","2024-2026 Composite Index Calculated Excluding Nonresident AGI 1","Final 2024-2026 Composite Index"]
[1,"ACCOMACK",5570467945.26608,931585889.83,811584815.6,431578544.46,4583.11,33322,0.36250000000000004,0.3487,0.3487]
[2,"ALBEMARLE",25519119915.7987,8129481217.83,"N/A",1684468389.49,13313.81,114424,0.6904,"N/A",0.6904]
[3,"ALLEGHANY HIGHLANDS 3",2348445484.33995,471515863.92,448887204.97,222846568.09,2700.07,20880,0.27740000000000004,0.2737,0.2737]
[4,"AMELIA",2165688124.70074,378062967.13,"N/A",84600757.67,1563.08,13300,0.3758,"N/A",0.3758]
[5,"AMHERST",3730929691.42862,736938581.82,"N/A",320585986.38,3789.79,31491,0.3015,"N/A",0.3015]
[6,"APPOMATTOX",2051099190.15271,388486464.85,"N/A",141111416.06,2232.24,16206,0.2822,"N/A",0.2822]
[7,"ARLINGTON",93916185401.7306,19658701882.38,18806511702.72,2634809974,26001.66,237107,0.8,0.8,0.8]
[8,"AUGUSTA",12818644906.1007,2488853875.09,"N/A",579249741.58,9497.83,77598,0.38880000000000003,"N/A",0.38880000000000003]
[9,"BATH",2293523321.90473,132337204.52,126265902,63702212.95,478.07,4276,0.8,0.8,0.8]
[10,"BEDFORD 2",13260090025.4448,2855993786.86,"N/A",656066720.75,8745.31,79865,0.31320000000000003,"N/A",0.31320000000000003]
[11,"BLAND",847941226.56465,130990871.15,126787886,28832824,706.82,6210,0.3068,0.30460000000000004,0.30460000000000004]
[12,"BOTETOURT",5969203091.57626,1213374676.75,"N/A",252936900.58,4359.43,33642,0.4068,"N/A",0.4068]
[13,"BRUNSWICK",2916869113.59731,304269904.81,291092375,67454618.19,1380.02,15813,0.44160000000000005,0.4379,0.4379]
[14,"BUCHANAN",2318524465.41871,298480334.82,"N/A",142669064.11,2311.85,19982,0.25570000000000004,"N/A",0.25570000000000004]
[15,"BUCKINGHAM",2688299648.72217,313645742.11,"N/A",70361570.41,1823.79,16711,0.33790000000000003,"N/A",0.33790000000000003]
[16,"CAMPBELL",6592283867.7135,1371403406.97,"N/A",603235823.01,7448.15,55682,0.2877,"N/A",0.2877]
[17,"CAROLINE",5083529127.11316,889052262.04,"N/A",191677627.91,4036.37,31552,0.3501,"N/A",0.3501]
[18,"CARROLL",3395028054.40438,579368641.2,560161507.4,205009736.03,3327.13,28819,0.2826,0.28040000000000004,0.28040000000000004]
[19,"CHARLES CITY",1359681871.78637,239350074.93,"N/A",68287997,504.65,6696,0.6669,"N/A",0.6669]
[20,"CHARLOTTE",1402448347.34277,258010654.49,232333752,63256790.76,1623.21,11526,0.25520000000000004,0.247,0.247]
[21,"CHESTERFIELD",57091032946.7983,14948669865.18,"N/A",5211995859.93,61370.1,369943,0.3563,"N/A",0.3563]
[22,"CLARKE",3889496307.34385,769351599.81,"N/A",105521993.17,1817.93,14888,0.6032000000000001,"N/A",0.6032000000000001]
[23,"CRAIG",679541574,130544410.64,123215408,15544211,478.85,4885,0.3694,0.3629,0.3629]
[24,"CULPEPER",8590301330.66183,1790006484.47,"N/A",832819738.79,8157.01,53097,0.3617,"N/A",0.3617]
[25,"CUMBERLAND",1462316948.29362,206628671.2,"N/A",51290955.6,1092.31,9713,0.33230000000000004,"N/A",0.33230000000000004]
[26,"DICKENSON",1562494820.82985,201243480.15,"N/A",64840366.96,1868.33,13902,0.2157,"N/A",0.2157]
[27,"DINWIDDIE",4207166637.67865,717394261.7,"N/A",171192122,4082.44,27989,0.2978,"N/A",0.2978]
[28,"ESSEX",1966184892.29968,299702976.46,"N/A",224968294.78,1428.17,10641,0.4189,"N/A",0.4189]
[29,"FAIRFAX COUNTY",320541621007.643,85382155442.75,"N/A",15457961859.99,171164.26,1145333,0.6579,"N/A",0.6579]
[30,"FAUQUIER",19655680777.6777,4441513148.95,"N/A",947146409.29,10599.44,73291,0.6006,"N/A",0.6006]
[31,"FLOYD",2674747440.76792,420319733.9,"N/A",96392473.58,1684.07,15347,0.4056,"N/A",0.4056]
[32,"FLUVANNA",4595622286.39218,874531078.53,"N/A",151747910.9,3237.4,27556,0.3934,"N/A",0.3934]
[33,"FRANKLIN COUNTY",10723784194.9425,1554988460.86,"N/A",548358000.55,5961.72,54188,0.4596,"N/A",0.4596]
[34,"FREDERICK",16280871344.7298,3670572329.14,"N/A",1604607807.91,13690.53,92981,0.4151,"N/A",0.4151]
[35,"GILES",1858393796.38369,410072646.93,"N/A",178893573.63,3460.35,16648,0.2117,"N/A",0.2117]
[36,"GLOUCESTER",6263822554.01064,1239996802.14,"N/A",530089375.27,4851.79,38731,0.39990000000000003,"N/A",0.39990000000000003]
[37,"GOOCHLAND",8035629611.44244,2342914816.28,"N/A",291001481.52,2493.9,25139,0.8,"N/A",0.8]
[38,"GRAYSON",2092755654.58388,282722951.68,266195122,34381449,1464.44,15240,0.3244,0.3196,0.3196]
[39,"GREENE",3032189451.23791,600512279.88,"N/A",243400124.52,2785.73,21030,0.3411,"N/A",0.3411]
[40,"GREENSVILLE",2017144589.59303,223562521.42,188027818,57798412,1101.51,11080,0.4056,0.38980000000000004,0.38980000000000004]
[41,"HALIFAX",4412616355.07812,752136738.69,719293028.69,353956559.9,4245.52,33704,0.30460000000000004,0.3012,0.3012]
[42,"HANOVER",22503019159.0196,5251900240.9,"N/A",2442242531.21,16561.13,110903,0.4894,"N/A",0.4894]
[43,"HENRICO",55001234659.9961,14673885988.9,"N/A",6340140738.3,48816.03,336226,0.4273,"N/A",0.4273]
[44,"HENRY",4304763031.74725,1048420480.64,1007354988,458354109.89,6654.14,50000,0.2273,0.2247,0.2247]
[45,"HIGHLAND",741079901.592906,61162157.76,"N/A",11090772.83,174.37,2226,0.8,"N/A",0.8]
[46,"ISLE OF WIGHT",6278862894.99874,1442643275.38,"N/A",293596370.15,5458.21,38944,0.3704,"N/A",0.3704]
[47,"JAMES CITY",16350810534.8022,4075956499.96,"N/A",1011785888.37,9968.89,78567,0.5403,"N/A",0.5403]
[48,"KING GEORGE",4517817227.43109,1065628226.09,"N/A",277991203.17,4328.59,27021,0.3633,"N/A",0.3633]
[49,"KING AND QUEEN",1288205311.48643,199798489.35,192989871,17208054,806.43,6606,0.4031,0.39980000000000004,0.39980000000000004]
[50,"KING WILLIAM",1906659656.79267,457146577,"N/A",104217008.83,1989.84,14591,0.3146,"N/A",0.3146]
[51,"LANCASTER",3516521969.79924,469185527.4,"N/A",207963908.04,941.16,10945,0.8,"N/A",0.8]
[52,"LEE",1490981285.81476,317614509.64,305653533,141675915.64,2787.88,22116,0.1729,0.17120000000000002,0.17120000000000002]
[53,"LOUDOUN",118019668376.291,29801312338.58,"N/A",6389283770.88,81104.45,425204,0.5518000000000001,"N/A",0.5518000000000001]
[54,"LOUISA",9779029375.41194,1261031182.31,"N/A",412627660.61,4944.53,38364,0.5041,"N/A",0.5041]
[55,"LUNENBURG",1295043306.95971,291289258.23,"N/A",46597021.65,1509.5,11848,0.2614,"N/A",0.2614]
[56,"MADISON",3018109900.85482,439213467.84,"N/A",107664891.98,1609.01,13871,0.4746,"N/A",0.4746]
[57,"MATHEWS",2109565768.12016,325061548.21,"N/A",52937242.32,874.52,8495,0.5904,"N/A",0.5904]
[58,"MECKLENBURG",5739963937.96057,795847144.21,733506464.24,507033951.79,4155.28,30087,0.39690000000000003,0.38930000000000003,0.38930000000000003]
[59,"MIDDLESEX",2990495790.12679,367859450.22,"N/A",122883958.86,1104.75,10586,0.6389,"N/A",0.6389]
[60,"MONTGOMERY",12158988842.6749,3054622937.51,2886089854.14,1276976173.16,9466.68,101938,0.41150000000000003,0.4041,0.4041]
[62,"NELSON",4074164597.31976,576132310.4,"N/A",122476326.28,1454.02,14820,0.6645,"N/A",0.6645]
[63,"NEW KENT",4517138816.16589,1001648155.26,"N/A",184489948.77,3205.2,23564,0.43910000000000005,"N/A",0.43910000000000005]
[65,"NORTHAMPTON",2528093087.8887,381628284.48,367257059.9,198796823.81,1270.6,12222,0.5297000000000001,0.5253,0.5253]
[66,"NORTHUMBERLAND",3912897246.96284,470943931.69,"N/A",72397388.51,1125.43,11634,0.7672,"N/A",0.7672]
[67,"NOTTOWAY",1575754454.20054,285063072.76,"N/A",153398644.45,1722.13,15604,0.2696,"N/A",0.2696]
[68,"ORANGE",6828663408.50055,1373946310.17,"N/A",393484263.63,4721.71,36341,0.43820000000000003,"N/A",0.43820000000000003]
[69,"PAGE",3574773538.36134,581650650.29,"N/A",219403760.49,2991.03,23629,0.3356,"N/A",0.3356]
[70,"PATRICK",2023367165.32367,360215794.03,348335607.43,119704957.69,2394.15,17554,0.2495,0.24750000000000003,0.24750000000000003]
[71,"PITTSYLVANIA",6693853175.81934,1457559063.79,"N/A",220597421.2,7551.31,60142,0.2642,"N/A",0.2642]
[72,"POWHATAN",5847363385.31208,1436047444.35,"N/A",346745034.62,4147.97,30445,0.47040000000000004,"N/A",0.47040000000000004]
[73,"PRINCE EDWARD",2256681432.6796,424457899.35,"N/A",357904483.86,1796.98,22033,0.3776,"N/A",0.3776]
[74,"PRINCE GEORGE",4345445011.89306,911853454.89,"N/A",288566041.96,5946.84,43209,0.2321,"N/A",0.2321]
[75,"PRINCE WILLIAM",87894401450.3729,19633882484.47,"N/A",6391056096.35,87946.72,482708,0.36310000000000003,"N/A",0.36310000000000003]
[77,"PULASKI",4204535022.57878,793936513.22,"N/A",417240242.82,3854.53,33660,0.33030000000000004,"N/A",0.33030000000000004]
[78,"RAPPAHANNOCK",2910459849.34398,540665242.44,"N/A",60748133,715.49,7406,0.8,"N/A",0.8]
[79,"RICHMOND COUNTY",1330063093.68051,343289395.38,224685021.56,86597257.93,1275.48,8947,0.36360000000000003,0.311,0.311]
[80,"ROANOKE COUNTY",12869573481.2473,3691843247.38,"N/A",1212788460.98,13235.57,96546,0.3635,"N/A",0.3635]
[81,"ROCKBRIDGE",4222704461.57343,652503318.33,"N/A",313681445.05,2309.5,22596,0.4847,"N/A",0.4847]
[82,"ROCKINGHAM",17158047846.0629,2743991546.44,"N/A",783933144.07,10806.44,83711,0.4349,"N/A",0.4349]
[83,"RUSSELL",2466182654.32869,465533435.42,"N/A",169828503.74,3253.6,25639,0.2265,"N/A",0.2265]
[84,"SCOTT",1959931341.17643,395359966.24,355714159,140137609.06,3317.25,21534,0.19360000000000002,0.1872,0.1872]
[85,"SHENANDOAH",7655800468.57727,1567872583.97,"N/A",455817874.16,5401.01,44396,0.4248,"N/A",0.4248]
[86,"SMYTH",2561490734.12445,591401028.02,"N/A",230891491.98,3852.7,29523,0.2225,"N/A",0.2225]
[87,"SOUTHAMPTON",2681975724.16577,457798850.23,443228372.1,58987290.17,2445.13,17880,0.301,0.2987,0.2987]
[88,"SPOTSYLVANIA",24130625774.044,5362335912.53,"N/A",2125657057.85,23168.43,141652,0.37020000000000003,"N/A",0.37020000000000003]
[89,"STAFFORD",27392645789.7635,6208911010.99,"N/A",1519382615.97,29830.29,159247,0.3312,"N/A",0.3312]
[90,"SURRY",3288861740.62968,183432892.97,173311685,31966005,620.46,6569,0.8,0.8,0.8]
[91,"SUSSEX",1296917667.02494,188295181.84,"N/A",93520898.89,951.58,10409,0.34340000000000004,"N/A",0.34340000000000004]
[92,"TAZEWELL",3425650503.07242,803856506.06,"N/A",596304470.03,5223.62,39763,0.2461,"N/A",0.2461]
[93,"WARREN",7941816109.15146,1350772107.39,"N/A",509674846.84,4958.8,41057,0.45170000000000005,"N/A",0.45170000000000005]
[94,"WASHINGTON",6908918669.8083,1532312219.15,1412435038.91,777364905.72,6424.92,54079,0.3548,0.34590000000000004,0.34590000000000004]
[95,"WESTMORELAND",3082590784.35283,431963119,"N/A",86011332.83,1434.81,14585,0.5065000000000001,"N/A",0.5065000000000001]
[96,"WISE",3462388628.32756,618658053.29,590370918,289777647.67,5359,35880,0.2044,0.202,0.202]
[97,"WYTHE",3836217264.64337,624075954.63,"N/A",458682240.99,3665.44,28015,0.32430000000000003,"N/A",0.32430000000000003]
[98,"YORK",12049671995.6724,2747304055.54,"N/A",1067695499.88,12608.55,70319,0.3554,"N/A",0.3554]
[101,"ALEXANDRIA",47063284704.5135,11659522089.27,11197423012.42,2191390662.01,15100.58,158675,0.8,0.8,0.8]
[102,"BRISTOL",1725419170.12927,416419603.34,293022086.23,418366810.46,2097.37,17231,0.3292,0.2977,0.2977]
[103,"BUENA VISTA",440545557.161986,112444228.51,"N/A",32433349,819.15,6628,0.18030000000000002,"N/A",0.18030000000000002]
[104,"CHARLOTTESVILLE",9934279951.85821,2631908145.56,2540566549.23,995966121.38,3990.69,51079,0.7781,0.7702,0.7702]
[106,"COLONIAL HEIGHTS",2473049761.44788,457234317.67,"N/A",827928274.51,2685.46,18071,0.4026,"N/A",0.4026]
[108,"DANVILLE",2679857709.61144,935530813.38,815022027.25,916459673.56,5408.3,42597,0.2526,0.2411,0.2411]
[109,"FALLS CHURCH",5213874174.77934,1509306397.98,1462664890.05,461227182.72,2433.59,14614,0.8,0.8,0.8]
[110,"FREDERICKSBURG",5321591407.50164,1364523794.58,1287695994.56,1150453737.94,3376.38,27596,0.6266,0.6163000000000001,0.6163000000000001]
[111,"GALAX",646196827.010219,143125717.82,133984110.12,256124255.92,1277.51,6747,0.27,0.2661,0.2661]
[112,"HAMPTON",14028429840.9681,3073804817.55,"N/A",1619853945.19,18781.92,136581,0.2579,"N/A",0.2579]
[113,"HARRISONBURG",5642863219.82173,1025193584.06,"N/A",1476766497.3,6215.12,55220,0.3335,"N/A",0.3335]
[114,"HOPEWELL",2135927913.03378,395540359.9,"N/A",173838830.29,3768.97,22976,0.187,"N/A",0.187]
[115,"LYNCHBURG",8088594112.82556,1976906873.78,"N/A",1621386029.74,7432.79,80054,0.38720000000000004,"N/A",0.38720000000000004]
[116,"MARTINSVILLE",948415196.825401,282198809.96,254050958,180415811,1691.38,13436,0.2313,0.22290000000000001,0.22290000000000001]
[117,"NEWPORT NEWS",19688988171.8681,4243244165.16,"N/A",2616017490.79,25267.57,185082,0.27290000000000003,"N/A",0.27290000000000003]
[118,"NORFOLK",26361791245.5591,5457560348.98,5172409079.43,3273896511.3,25732.63,238102,0.3259,0.32120000000000004,0.32120000000000004]
[119,"NORTON",278126134.916721,70280870.18,64717033.35,167613136.2,794.24,3635,0.24530000000000002,0.2412,0.2412]
[120,"PETERSBURG",2402710308.05118,492243498.21,474365265.18,349794252,3819.3,32912,0.2094,0.20750000000000002,0.20750000000000002]
[121,"PORTSMOUTH",9963112957.73516,1920523139.46,1838708995.13,753762190.77,12746.78,97883,0.2396,0.2369,0.2369]
[122,"RADFORD",1199850698.50932,304072135.48,"N/A",95186498.39,2628.06,16930,0.1658,"N/A",0.1658]
[123,"RICHMOND CITY",35033842873.764,10341475227.41,10023513193.24,2989162440.2,19993.11,226623,0.5794,0.5740000000000001,0.5740000000000001]
[124,"ROANOKE CITY",11616062037.8073,2762349202.09,"N/A",2075100883.26,12941.28,99883,0.3388,"N/A",0.3388]
[126,"STAUNTON",2752946504.44931,720224317.01,"N/A",426828586.37,2574.91,25874,0.37670000000000003,"N/A",0.37670000000000003]
[127,"SUFFOLK",14405771467.7857,3104949194.08,"N/A",1154770751.94,13625.77,96130,0.3493,"N/A",0.3493]
[128,"VIRGINIA BEACH",75318451049.7758,18520127644.11,"N/A",6671233263.39,63578.59,458028,0.4138,"N/A",0.4138]
[130,"WAYNESBORO",2796255175.46699,569902163.69,"N/A",571684266.9,2825.63,22349,0.3633,"N/A",0.3633]
[131,"WILLIAMSBURG",2169765042.21365,609853539.29,587503200.08,423282600.96,986.47,16015,0.7502000000000001,0.7426,0.7426]
[132,"WINCHESTER",4145339540.57482,903044842.46,873987007.52,948473387.47,3968.13,28021,0.4181,0.4151,0.4151]
[134,"FAIRFAX CITY",7539344304.28273,1710875949.87,1613513964.86,913107280.33,2856.84,24107,0.8,0.8,0.8]
[135,"FRANKLIN CITY",656214459.348355,170923596.32,155935649.14,187173841,939.48,8064,0.29610000000000003,0.2884,0.2884]
[136,"CHESAPEAKE",35489955452.8206,8042257116.52,7714219298.23,4211596821.64,39441.45,250256,0.3311,0.32730000000000004,0.32730000000000004]
[137,"LEXINGTON",714778780.278406,210366407.64,"N/A",97002715.64,621.03,7397,0.3987,"N/A",0.3987]
[138,"EMPORIA",450719074.234651,84617285.06,71221446,170464830.45,862.04,5628,0.2427,0.234,0.234]
[139,"SALEM",2963999090.99604,872677345.51,"N/A",674201025.86,3658.75,25060,0.3632,"N/A",0.3632]
[142,"POQUOSON",1906998449.55455,556230033.22,"N/A",60641791.43,2031.24,12514,0.3466,"N/A",0.3466]
[143,"MANASSAS",6650368589.87735,1414998342.93,"N/A",746496150.38,7213.51,42733,0.3371,"N/A",0.3371]
[144,"MANASSAS PARK",2279794881.69305,537001773.03,"N/A",231003401,3305.36,17205,0.2716,"N/A",0.2716]
[202,"COLONIAL BEACH",769775678.091116,117075777,"N/A",23311813.42,570.7,3953,0.3675,"N/A",0.3675]
[207,"WEST POINT",534853074.123648,107621033,"N/A",24534673.8,800.89,3435,0.2489,"N/A",0.2489]
[null,"STATE TOTALS",1618234049240.7917,379448319801.8503,null,118643585367.56001,1210567.2400000002,8655608,"no data","no data","no data"]
["Data Sources:"]
["True Value of Property, Adjusted Gross Income, and Taxable Retail Sales - Virginia Department of Taxation"]
["March 31, 2022 Average Daily Membership (ADM) - Virginia Department of Education"]
["Total Population - Weldon Cooper Center for Public Service, UVA; U.S. Census"]
["Downloadable Excel file containing the 2024-2026 composite index for each school division are available on the Virginia Department of Education website at:  "]
["https://www.doe.virginia.gov/data-policy-funding/school-finance/budget-grants-management/composite-index-of-local-ability-to-pay"]
["1 For divisions that qualify for the exclusion of nonresident AGI.  Pursuant to Item 137, Paragraph A.4.b of Chapter 1, 2023 Special Session I Acts of Assembly, \"any locality whose total calendar year [2021] Virginia Adjusted Gross Income is comprised of at least 3 percent or more by nonresidents of Virginia, such nonresident income shall be excluded in computing the composite index of ability-to-pay.\""]
["2 The actual composite index to be used for Bedford Co. in the 2024-2026 biennium is .3132 pursuant to the appropriation act and Section 15.2-1302, Code of Virginia."]
["3 Allegany County Public Schools and Covington City Public Schools consolidated into Alleghany Highlands Public Schools effective July 1, 2022."]