 Virginia is divided into 95 counties and 38 independent cities , the latter acting in many ways as county @-@ equivalents . This general method of treating cities and counties on par with each other is unique to Virginia , with only three other independent cities in the United States outside Virginia , in three different states . Virginia limits the authority of cities and counties to countermand laws expressly allowed by the Virginia General Assembly under what is known as Dillon 's Rule . In addition to independent cities , there are also incorporated towns which operate under their own governments , but are part of a county . Finally there are hundreds of unincorporated communities within the counties . Virginia does not have any further political subdivisions , such as villages or townships . 
