{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3505.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3505.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3505.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3505.html"}],"law_id":79607,"edition_id":1,"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","history":"1976, c. 560; 1979, c. 576; 1980, c. 314; 1984, cc. 150, 675; 1993, c. 866; 1998, c. 332; 2004, c. 556; 2012, c. 272; 2018, cc. 30, 618; 2019, c. 259; 2020, c. 251; 2023, cc. 85, 86, 344; 2024, cc. 87, 88.","full_text":"A\n\nFarm animals, grains and other feeds used for the nurture of farm animals, agricultural products as defined in \u00a7 3.2-6400, farm machinery and farm implements are hereby defined as separate items of taxation and classified as follows:1\n\nHorses, mules and other kindred animals.2\n\nCattle.3\n\nSheep and goats.4\n\nHogs.5\n\nPoultry.6\n\nGrains and other feeds used for the nurture of farm animals.7\n\nGrain; tobacco; wine produced by farm wineries as defined in § 4.1-100 and other agricultural products in the hands of a producer.8\n\na. Farm machinery and farm implements other than the farm machinery and farm implements described in subdivision 10, which shall include (i) equipment and machinery used by farm wineries as defined in § 4.1-100 in the production of wine; (ii) equipment and machinery used by a nursery for the production of horticultural products; (iii) any farm tractor as defined in § 46.2-100, regardless of whether such farm tractor is used exclusively for agricultural purposes; (iv) motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665, 46.2-666, or 46.2-670; and (v) privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7. For purposes of this section, “nursery” means any premises where nursery stock is propagated, grown, fumigated, treated, packed, stored, or otherwise prepared for sale or distribution, and “nursery stock” means all trees, shrubs, woody vines (including ornamentals), bush fruits, grapevines, fruit trees, and nut trees offered for sale and distribution; all buds, grafts, scions, and cuttings from such plants; and any container, soil, and other packing material with such plants or plant products. “Nursery stock” also means herbaceous plants and any florist or greenhouse plants.\n\t\t\t\tb. Farm machinery, farm equipment, and farm implements, other than farm machinery and farm implements described in subdivision 10, used by an indoor, closed, controlled-environment commercial agricultural facility, including property described in subdivisions 8 a and b of § 58.1-609.2, for the production of agricultural products. For purposes of this subdivision, “indoor, closed, controlled-environment commercial agricultural facility” shall include indoor vertical farming or a greenhouse.9\n\nEquipment used by farmers or farm cooperatives qualifying under § 521 of the Internal Revenue Code to manufacture industrial ethanol, provided that the materials from which the ethanol is derived consist primarily of farm products.10\n\nFarm machinery designed solely for the planting, production or harvesting of a single product or commodity.11\n\nUnless exempted by subdivision 8, privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7.12\n\nUnless exempted by subdivision 8, motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665, 46.2-666, or 46.2-670, or pickup or panel trucks or sport utility vehicles for which the owner is required to obtain a permanent farm use placard pursuant to § 46.2-684.2.13\n\nTrucks or tractor trucks as defined in § 46.2-100, that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7 or for the transport of farm-related machinery.14\n\nFarm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions 8 and 10, which shall include equipment and machinery used for forest harvesting and silvicultural activities.15\n\nFarm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions 8, 10, and 14, which shall include season-extending vegetable hoop houses used for in-field production of produce.B\n\nThe governing body of any county, city or town may, by ordinance duly adopted, exempt in whole or in part from taxation, or provide a different rate of tax upon, all or any of the above classes of farm animals, grains and feeds used for the nurture of farm animals, farm vehicles, and farm machinery, implements or equipment set forth in subsection A.C\n\nGrain; tobacco; wine produced by farm wineries as defined in § 4.1-100; and other agricultural products, as defined in § 3.2-6400, shall be exempt from taxation under this chapter while in the hands of a producer.","order_by":null,"text":{"0":{"id":285209,"text":"Farm animals, grains and other feeds used for the nurture of farm animals, agricultural products as defined in \u00a7 3.2-6400, farm machinery and farm implements 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":285210,"text":"Horses, mules and other kindred animals.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":285211,"text":"Cattle.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":285212,"text":"Sheep and goats.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":285213,"text":"Hogs.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":285214,"text":"Poultry.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":285215,"text":"Grains and other feeds used for the nurture of farm animals.","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":285216,"text":"Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100 and other agricultural products in the hands of a producer.","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":285217,"text":"a. Farm machinery and farm implements other than the farm machinery and farm implements described in subdivision 10, which shall include (i) equipment and machinery used by farm wineries as defined in § 4.1-100 in the production of wine; (ii) equipment and machinery used by a nursery for the production of horticultural products; (iii) any farm tractor as defined in § 46.2-100, regardless of whether such farm tractor is used exclusively for agricultural purposes; (iv) motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665, 46.2-666, or 46.2-670; and (v) privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7. For purposes of this section, “nursery” means any premises where nursery stock is propagated, grown, fumigated, treated, packed, stored, or otherwise prepared for sale or distribution, and “nursery stock” means all trees, shrubs, woody vines (including ornamentals), bush fruits, grapevines, fruit trees, and nut trees offered for sale and distribution; all buds, grafts, scions, and cuttings from such plants; and any container, soil, and other packing material with such plants or plant products. “Nursery stock” also means herbaceous plants and any florist or greenhouse plants.\n\t\t\t\tb. Farm machinery, farm equipment, and farm implements, other than farm machinery and farm implements described in subdivision 10, used by an indoor, closed, controlled-environment commercial agricultural facility, including property described in subdivisions 8 a and b of § 58.1-609.2, for the production of agricultural products. For purposes of this subdivision, “indoor, closed, controlled-environment commercial agricultural facility” shall include indoor vertical farming or a greenhouse.","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":285218,"text":"Equipment used by farmers or farm cooperatives qualifying under § 521 of the Internal Revenue Code to manufacture industrial ethanol, provided that the materials from which the ethanol is derived consist primarily of farm products.","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":285219,"text":"Farm machinery designed solely for the planting, production or harvesting of a single product or commodity.","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":285220,"text":"Unless exempted by subdivision 8, privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7.","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"A12"},"12":{"id":285221,"text":"Unless exempted by subdivision 8, motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665, 46.2-666, or 46.2-670, or pickup or panel trucks or sport utility vehicles for which the owner is required to obtain a permanent farm use placard pursuant to § 46.2-684.2.","type":"section","prefixes":["A","12"],"prefix":"12","entire_prefix":"A12","prefix_anchor":"A12","level":2,"prior_prefix":"A11","next_prefix":"A13"},"13":{"id":285222,"text":"Trucks or tractor trucks as defined in § 46.2-100, that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7 or for the transport of farm-related machinery.","type":"section","prefixes":["A","13"],"prefix":"13","entire_prefix":"A13","prefix_anchor":"A13","level":2,"prior_prefix":"A12","next_prefix":"A14"},"14":{"id":285223,"text":"Farm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions 8 and 10, which shall include equipment and machinery used for forest harvesting and silvicultural activities.","type":"section","prefixes":["A","14"],"prefix":"14","entire_prefix":"A14","prefix_anchor":"A14","level":2,"prior_prefix":"A13","next_prefix":"A15"},"15":{"id":285224,"text":"Farm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions 8, 10, and 14, which shall include season-extending vegetable hoop houses used for in-field production of produce.","type":"section","prefixes":["A","15"],"prefix":"15","entire_prefix":"A15","prefix_anchor":"A15","level":2,"prior_prefix":"A14","next_prefix":"B"},"16":{"id":285225,"text":"The governing body of any county, city or town may, by ordinance duly adopted, exempt in whole or in part from taxation, or provide a different rate of tax upon, all or any of the above classes of farm animals, grains and feeds used for the nurture of farm animals, farm vehicles, and farm machinery, implements or equipment set forth in subsection A.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A15","next_prefix":"C"},"17":{"id":285226,"text":"Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100; and other agricultural products, as defined in § 3.2-6400, shall be exempt from taxation under this chapter while in the hands of a producer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3505\/","history_text":"

This law was first created in 1976. The record of its establishment is cataloged in chapter 560 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1976 \u201cActs\u201d aren\u2019t available online. It has been modified 12 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 1979, chapter 576; in 1980, chapter 314; in 1984, chapters 150 and 675; in 1993, chapter 866; in 1998, chapter 332<\/a>; in 2004, chapter 556<\/a>; in 2012, chapter 272<\/a>; in 2018, chapters 30<\/a> and 618<\/a>; in 2019, chapter 259<\/a>; in 2020, chapter 251<\/a>; in 2023, chapters 85<\/a>, 86<\/a>, and 344<\/a>; in 2024, chapters 87<\/a> and 88<\/a>.<\/p>","references":[{"id":84228,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","order_by":null,"url":"\/58.1-3506\/"}],"refers_to":[{"id":78622,"section_number":"3.2-6400","catch_line":"Definitions","order_by":null,"url":"\/3.2-6400\/"},{"id":55602,"section_number":"4.1-100","catch_line":"Definitions","order_by":null,"url":"\/4.1-100\/"},{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":54507,"section_number":"46.2-665","catch_line":"Vehicles used for agricultural or horticultural purposes","order_by":null,"url":"\/46.2-665\/"},{"id":74797,"section_number":"46.2-666","catch_line":"Vehicles used for seasonal transportation of farm produce and livestock","order_by":null,"url":"\/46.2-666\/"},{"id":65118,"section_number":"46.2-670","catch_line":"Vehicles owned by farmers and used to transport certain wood products","order_by":null,"url":"\/46.2-670\/"},{"id":79573,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","order_by":null,"url":"\/58.1-609.2\/"}],"permalink":{"id":257757,"object_type":"law","relational_id":79607,"identifier":"58.1-3505","token":"58.1\/III\/35\/1\/58.1-3505","url":"\/58.1-3505\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3505\/","token":"58.1\/III\/35\/1\/58.1-3505","dublin_core":{"Title":"Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3505","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Farm animals, grains and other feeds used for the nurture of farm animals, agricultural products as defined in \u00a7 3.2-6400<\/a>, farm machinery and farm implements 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> Horses, mules and other kindred animals. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Cattle. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Sheep and goats. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Hogs. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Poultry. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Grains and other feeds used for the nurture of farm animals. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100<\/a> and other agricultural products in the hands of a producer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> a. Farm machinery and farm implements other than the farm machinery and farm implements described in subdivision 10, which shall include (i) equipment and machinery used by farm wineries as defined in § 4.1-100<\/a> in the production of wine; (ii) equipment and machinery used by a nursery for the production of horticultural products; (iii) any farm tractor as defined in § 46.2-100<\/a>, regardless of whether such farm tractor is used exclusively for agricultural purposes; (iv) motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665<\/a>, 46.2-666<\/a>, or 46.2-670<\/a>; and (v) privately owned trailers as defined in § 46.2-100<\/a> that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7. For purposes of this section, “nursery” means any premises where nursery stock<\/span> is propagated, grown, fumigated, treated, packed, stored, or otherwise prepared for sale or distribution, and “nursery stock<\/span>” means all trees, shrubs, woody vines (including ornamentals), bush fruits, grapevines, fruit trees, and nut trees offered for sale and distribution; all buds, grafts, scions, and cuttings from such plants; and any container, soil, and other packing material<\/span> with such plants or plant products. “Nursery stock<\/span>” also means herbaceous plants and any florist or greenhouse plants.\n\t\t\t\tb. Farm machinery, farm equipment, and farm implements, other than farm machinery and farm implements described in subdivision 10, used by an indoor, closed, controlled-environment commercial agricultural facility<\/span>, including property described in subdivisions 8 a and b of § 58.1-609.2<\/a>, for the production of agricultural products. For purposes of this subdivision, “indoor, closed, controlled-environment commercial agricultural facility<\/span>” shall include indoor vertical farming or a greenhouse. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Equipment used by farmers or farm cooperatives qualifying under § 521 of the Internal Revenue Code to manufacture industrial ethanol, provided that the materials<\/span> from which the ethanol is derived consist primarily of farm products. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Farm machinery designed solely for the planting, production or harvesting of a single product or commodity. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Unless exempted by subdivision 8, privately owned trailers as defined in § 46.2-100<\/a> that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Unless exempted by subdivision 8, motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665<\/a>, 46.2-666<\/a>, or 46.2-670<\/a>, or pickup or panel<\/span> trucks or sport utility vehicles for which the owner is required to obtain a permanent farm use placard pursuant to § 46.2-684.2<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Trucks or tractor trucks as defined in § 46.2-100<\/a>, that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7 or for the transport of farm-related machinery. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Farm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions 8 and 10, which shall include equipment and machinery used for forest harvesting and silvicultural activities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Farm machinery and farm implements, other than the farm machinery and farm implements described in subdivisions 8, 10, and 14, which shall include season-extending vegetable hoop houses used for in-field production of produce. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The governing body of any county, city or town may, by ordinance<\/span> duly adopted, exempt in whole or in part from taxation, or provide a different rate of tax upon, all or any of the above classes of farm animals, grains and feeds used for the nurture of farm animals, farm vehicles, and farm machinery, implements or equipment set forth in subsection A. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100<\/a>; and other agricultural products, as defined in § 3.2-6400<\/a>, shall be exempt from taxation under this chapter while in the hands of a producer. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF FARM ANIMALS, CERTAIN GRAINS, AGRICULTURAL PRODUCTS, FARM\nMACHINERY, FARM IMPLEMENTS AND EQUIPMENT; GOVERNING BODY MAY EXEMPT (\u00a7\n58.1-3505)\n\nA. Farm animals, grains and other feeds used for the nurture of farm animals,\nagricultural products as defined in \u00a7 3.2-6400, farm machinery and farm\nimplements are hereby defined as separate items of taxation and classified as\nfollows:\n\n 1. Horses, mules and other kindred animals.\n\n 2. Cattle.\n\n 3. Sheep and goats.\n\n 4. Hogs.\n\n 5. Poultry.\n\n 6. Grains and other feeds used for the nurture of farm animals.\n\n 7. Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100\n and other agricultural products in the hands of a producer.\n\n 8. a. Farm machinery and farm implements other than the farm machinery and\n farm implements described in subdivision 10, which shall include (i) equipment\n and machinery used by farm wineries as defined in § 4.1-100 in the\n production of wine; (ii) equipment and machinery used by a nursery for the\n production of horticultural products; (iii) any farm tractor as defined in\n § 46.2-100, regardless of whether such farm tractor is used exclusively\n for agricultural purposes; (iv) motor vehicles that are used primarily for\n agricultural purposes, for which the owner is not required to obtain a\n registration certificate, license plate, and decal or pay a registration fee\n pursuant to § 46.2-665, 46.2-666, or 46.2-670; and (v) privately owned\n trailers as defined in § 46.2-100 that are primarily used by farmers in\n their farming operations for the transportation of farm animals or other farm\n products as enumerated in subdivisions 1 through 7. For purposes of this\n section, “nursery” means any premises where nursery stock is\n propagated, grown, fumigated, treated, packed, stored, or otherwise prepared\n for sale or distribution, and “nursery stock” means all trees,\n shrubs, woody vines (including ornamentals), bush fruits, grapevines, fruit\n trees, and nut trees offered for sale and distribution; all buds, grafts,\n scions, and cuttings from such plants; and any container, soil, and other\n packing material with such plants or plant products. “Nursery\n stock” also means herbaceous plants and any florist or greenhouse\n plants.\n \t\t\t\tb. Farm machinery, farm equipment, and farm implements, other than farm\n machinery and farm implements described in subdivision 10, used by an indoor,\n closed, controlled-environment commercial agricultural facility, including\n property described in subdivisions 8 a and b of § 58.1-609.2, for the\n production of agricultural products. For purposes of this subdivision,\n “indoor, closed, controlled-environment commercial agricultural\n facility” shall include indoor vertical farming or a greenhouse.\n\n 9. Equipment used by farmers or farm cooperatives qualifying under § 521\n of the Internal Revenue Code to manufacture industrial ethanol, provided that\n the materials from which the ethanol is derived consist primarily of farm\n products.\n\n 10. Farm machinery designed solely for the planting, production or harvesting\n of a single product or commodity.\n\n 11. Unless exempted by subdivision 8, privately owned trailers as defined in\n § 46.2-100 that are primarily used by farmers in their farming operations\n for the transportation of farm animals or other farm products as enumerated in\n subdivisions 1 through 7.\n\n 12. Unless exempted by subdivision 8, motor vehicles that are used primarily\n for agricultural purposes, for which the owner is not required to obtain a\n registration certificate, license plate, and decal or pay a registration fee\n pursuant to § 46.2-665, 46.2-666, or 46.2-670, or pickup or panel trucks\n or sport utility vehicles for which the owner is required to obtain a\n permanent farm use placard pursuant to § 46.2-684.2.\n\n 13. Trucks or tractor trucks as defined in § 46.2-100, that are primarily\n used by farmers in their farming operations for the transportation of farm\n animals or other farm products as enumerated in subdivisions 1 through 7 or\n for the transport of farm-related machinery.\n\n 14. Farm machinery and farm implements, other than the farm machinery and farm\n implements described in subdivisions 8 and 10, which shall include equipment\n and machinery used for forest harvesting and silvicultural activities.\n\n 15. Farm machinery and farm implements, other than the farm machinery and farm\n implements described in subdivisions 8, 10, and 14, which shall include\n season-extending vegetable hoop houses used for in-field production of\n produce.\n\nB. The governing body of any county, city or town may, by ordinance duly\nadopted, exempt in whole or in part from taxation, or provide a different rate\nof tax upon, all or any of the above classes of farm animals, grains and feeds\nused for the nurture of farm animals, farm vehicles, and farm machinery,\nimplements or equipment set forth in subsection A.\n\nC. Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100;\nand other agricultural products, as defined in § 3.2-6400, shall be exempt\nfrom taxation under this chapter while in the hands of a producer.\n\nHISTORY: 1976, c. 560; 1979, c. 576; 1980, c. 314; 1984, cc. 150, 675; 1993, c.\n866; 1998, c. 332; 2004, c. 556; 2012, c. 272; 2018, cc. 30, 618; 2019, c. 259;\n2020, c. 251; 2023, cc. 85, 86, 344; 2024, cc. 87, 88.","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}}