{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3504.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3504.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3504.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3504.html"}],"law_id":66164,"edition_id":1,"section_id":66164,"structure_id":15503,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","history":"Code 1950, \u00a7 58-829.1; 1958, c. 72; 1984, cc. 675, 768; 1997, c. 250; 2006, c. 896; 2013, c. 783; 2014, c. 279.","full_text":"A\n\nNotwithstanding any provision of \u00a7 58.1-3503, household goods and personal effects are hereby defined as separate items of taxation and classified as follows:1\n\nBicycles.2\n\nHousehold and kitchen furniture, including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kinds.3\n\nPianos, organs, and all other musical instruments; phonographs, record players, and records to be used therewith; and radio and television instruments and equipment.4\n\nOil paintings, pictures, statuary, curios, articles of virtu and works of art.5\n\nDiamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry.6\n\nSporting and photographic equipment.7\n\nClothing and objects of apparel.8\n\nAntique motor vehicles as defined in § 46.2-100 which may not be used for general transportation purposes.9\n\nAll-terrain vehicles, mopeds, and off-road motorcycles as defined in § 46.2-100.10\n\nElectronic communications and processing devices and equipment, including but not limited to cell phones and tablet and personal computers, including peripheral equipment such as printers.11\n\nAll other tangible personal property used by an individual or a family or household incident to maintaining an abode.\n\t\t\t\tThe classification above set forth shall apply only to such property owned and used by an individual or by a family or household primarily incident to maintaining an abode.\n\t\t\t\tThe governing body of any county, city or town may, by ordinance duly adopted, exempt from taxation all of the above classes of household goods and personal effects.B\n\nNotwithstanding any provision set forth above, household appliances in residential rental property used by an individual or by a family or household incident to maintaining an abode shall be deemed to be fixtures and shall be assessed as part of the real property in which they are located.\n\t\t\tFor purposes of this subsection, “household appliances” shall mean all major appliances customarily used in a residential home and which are the property of the owner of the real estate, including, without limitation, refrigerators, stoves, ranges, microwave ovens, dishwashers, trash compactors, clothes dryers, garbage disposals and air conditioning units.","order_by":null,"text":{"0":{"id":240330,"text":"Notwithstanding any provision of \u00a7 58.1-3503, household goods and personal effects are hereby defined as separate items of taxation and classified as follows:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":240331,"text":"Bicycles.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":240332,"text":"Household and kitchen furniture, including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kinds.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":240333,"text":"Pianos, organs, and all other musical instruments; phonographs, record players, and records to be used therewith; and radio and television instruments and equipment.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":240334,"text":"Oil paintings, pictures, statuary, curios, articles of virtu and works of art.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":240335,"text":"Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":240336,"text":"Sporting and photographic equipment.","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":240337,"text":"Clothing and objects of apparel.","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":240338,"text":"Antique motor vehicles as defined in § 46.2-100 which may not be used for general transportation purposes.","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":240339,"text":"All-terrain vehicles, mopeds, and off-road motorcycles as defined in § 46.2-100.","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":240340,"text":"Electronic communications and processing devices and equipment, including but not limited to cell phones and tablet and personal computers, including peripheral equipment such as printers.","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":240341,"text":"All other tangible personal property used by an individual or a family or household incident to maintaining an abode.\n\t\t\t\tThe classification above set forth shall apply only to such property owned and used by an individual or by a family or household primarily incident to maintaining an abode.\n\t\t\t\tThe governing body of any county, city or town may, by ordinance duly adopted, exempt from taxation all of the above classes of household goods and personal effects.","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"B"},"12":{"id":240342,"text":"Notwithstanding any provision set forth above, household appliances in residential rental property used by an individual or by a family or household incident to maintaining an abode shall be deemed to be fixtures and shall be assessed as part of the real property in which they are located.\n\t\t\tFor purposes of this subsection, “household appliances” shall mean all major appliances customarily used in a residential home and which are the property of the owner of the real estate, including, without limitation, refrigerators, stoves, ranges, microwave ovens, dishwashers, trash compactors, clothes dryers, garbage disposals and air conditioning units.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A11"}},"ancestry":[{"id":15503,"edition_id":1,"name":"Tangible Personal Property Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:55:36","date_modified":"2026-06-26 03:55:36","permalink":{"id":257735,"object_type":"structure","relational_id":15503,"identifier":"1","token":"58.1\/III\/35\/1","url":"\/58.1\/III\/35\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80254,"structure_id":15503,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","url":"\/58.1-3500\/","token":"58.1\/III\/35\/1\/58.1-3500","metadata":false},{"id":65170,"structure_id":15503,"section_number":"58.1-3501","catch_line":"Tangible personal property leased to agency of federal, state or local government","url":"\/58.1-3501\/","token":"58.1\/III\/35\/1\/58.1-3501","metadata":false},{"id":59079,"structure_id":15503,"section_number":"58.1-3502","catch_line":"Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government","url":"\/58.1-3502\/","token":"58.1\/III\/35\/1\/58.1-3502","metadata":false},{"id":62278,"structure_id":15503,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","url":"\/58.1-3503\/","token":"58.1\/III\/35\/1\/58.1-3503","metadata":false},{"id":66164,"structure_id":15503,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","url":"\/58.1-3504\/","token":"58.1\/III\/35\/1\/58.1-3504","metadata":false},{"id":79607,"structure_id":15503,"section_number":"58.1-3505","catch_line":"Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt","url":"\/58.1-3505\/","token":"58.1\/III\/35\/1\/58.1-3505","metadata":false},{"id":84228,"structure_id":15503,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","url":"\/58.1-3506\/","token":"58.1\/III\/35\/1\/58.1-3506","metadata":false}],"previous_section":{"id":62278,"structure_id":15503,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","url":"\/58.1-3503\/","token":"58.1\/III\/35\/1\/58.1-3503","metadata":false},"next_section":{"id":79607,"structure_id":15503,"section_number":"58.1-3505","catch_line":"Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt","url":"\/58.1-3505\/","token":"58.1\/III\/35\/1\/58.1-3505","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3504\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1958, chapter 72; in 1984, chapters 675 and 768; in 1997, chapter 250<\/a>; in 2006, chapter 896<\/a>; in 2013, chapter 783<\/a>; in 2014, chapter 279<\/a>.<\/p>","references":[{"id":62799,"section_number":"55.1-2103","catch_line":"Property classification of cooperative interests; taxation","order_by":null,"url":"\/55.1-2103\/"},{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":62628,"section_number":"58.1-3219.14","catch_line":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","order_by":null,"url":"\/58.1-3219.14\/"},{"id":79336,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","order_by":null,"url":"\/58.1-3219.5\/"},{"id":62934,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","order_by":null,"url":"\/58.1-3219.9\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"}],"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"}],"permalink":{"id":257753,"object_type":"law","relational_id":66164,"identifier":"58.1-3504","token":"58.1\/III\/35\/1\/58.1-3504","url":"\/58.1-3504\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3504\/","token":"58.1\/III\/35\/1\/58.1-3504","dublin_core":{"Title":"Classification of certain household goods and personal effects for taxation; governing body may exempt","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3504","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding any provision of \u00a7 58.1-3503<\/a>, household goods and personal effects are hereby defined as separate items of taxation and classified as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Bicycles. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Household and kitchen furniture, including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kinds. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Pianos, organs, and all other musical instruments; phonographs, record players, and records to be used therewith; and radio and television instruments and equipment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Oil paintings, pictures, statuary, curios, articles of virtu and works of art. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Sporting and photographic equipment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Clothing and objects<\/span> of apparel. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Antique motor vehicles as defined in § 46.2-100<\/a> which may not be used for general transportation purposes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> All-terrain vehicles, mopeds, and off-road motorcycles as defined in § 46.2-100<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Electronic communications and processing devices and equipment, including but not limited to cell phones and tablet and personal computers, including peripheral equipment such as printers. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> All other tangible personal property used by an individual or a family or household incident to maintaining an abode.\n\t\t\t\tThe classification above set forth shall apply only to such property owned and used by an individual or by a family or household primarily incident to maintaining an abode.\n\t\t\t\tThe governing body of any county, city or town may, by ordinance<\/span> duly adopted, exempt from taxation all of the above classes of household goods and personal effects. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any provision set forth above, household appliances<\/span> in residential rental property used by an individual or by a family or household incident to maintaining an abode shall be deemed to be fixtures and shall be assessed as part of the real property in which they are located.\n\t\t\tFor purposes of this subsection, “household appliances<\/span>” shall mean all major appliances customarily used in a residential home and which are the property of the owner of the real estate, including, without limitation, refrigerators, stoves, ranges, microwave ovens, dishwashers, trash compactors, clothes dryers, garbage disposals and air conditioning units. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF CERTAIN HOUSEHOLD GOODS AND PERSONAL EFFECTS FOR TAXATION;\nGOVERNING BODY MAY EXEMPT (\u00a7 58.1-3504)\n\nA. Notwithstanding any provision of \u00a7 58.1-3503, household goods and personal\neffects are hereby defined as separate items of taxation and classified as\nfollows:\n\n 1. Bicycles.\n\n 2. Household and kitchen furniture, including gold and silver plates, plated\n ware, watches and clocks, sewing machines, refrigerators, automatic\n refrigerating machinery of any type, vacuum cleaners and all other household\n machinery, books, firearms and weapons of all kinds.\n\n 3. Pianos, organs, and all other musical instruments; phonographs, record\n players, and records to be used therewith; and radio and television\n instruments and equipment.\n\n 4. Oil paintings, pictures, statuary, curios, articles of virtu and works of\n art.\n\n 5. Diamonds, cameos or other precious stones and all precious metals used as\n ornaments or jewelry.\n\n 6. Sporting and photographic equipment.\n\n 7. Clothing and objects of apparel.\n\n 8. Antique motor vehicles as defined in § 46.2-100 which may not be used\n for general transportation purposes.\n\n 9. All-terrain vehicles, mopeds, and off-road motorcycles as defined in §\n 46.2-100.\n\n 10. Electronic communications and processing devices and equipment, including\n but not limited to cell phones and tablet and personal computers, including\n peripheral equipment such as printers.\n\n 11. All other tangible personal property used by an individual or a family or\n household incident to maintaining an abode.\n \t\t\t\tThe classification above set forth shall apply only to such property owned\n and used by an individual or by a family or household primarily incident to\n maintaining an abode.\n \t\t\t\tThe governing body of any county, city or town may, by ordinance duly\n adopted, exempt from taxation all of the above classes of household goods and\n personal effects.\n\nB. Notwithstanding any provision set forth above, household appliances in\nresidential rental property used by an individual or by a family or household\nincident to maintaining an abode shall be deemed to be fixtures and shall be\nassessed as part of the real property in which they are located.\n\t\t\tFor purposes of this subsection, “household appliances” shall\nmean all major appliances customarily used in a residential home and which are\nthe property of the owner of the real estate, including, without limitation,\nrefrigerators, stoves, ranges, microwave ovens, dishwashers, trash compactors,\nclothes dryers, garbage disposals and air conditioning units.\n\nHISTORY: Code 1950, \u00a7 58-829.1; 1958, c. 72; 1984, cc. 675, 768; 1997, c. 250;\n2006, c. 896; 2013, c. 783; 2014, c. 279.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}