 Although Virginia school divisions perform the functions of school districts in other U.S. states, they have no taxing authority, instead relying on appropriations from their local governments,

The school system is the second largest in Virginia, and among the 50 largest school systems in the United States (based on student enrollment).All of the division's 80+ schools are fully accredited in the Virginia Standards of Learning (SOL).Virginia Beach City Public Schools currently serves approximately 70,000 students, and includes nearly 90 schools.