{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3506.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3506.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3506.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3506.html"}],"law_id":84228,"edition_id":1,"section_id":84228,"structure_id":15503,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","history":"Code 1950, \u00a7\u00a7 58-829.2:1, 58-829.3, 58-829.5 to 58-829.9, 58-831.01; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1978, c. 155; 1979, cc. 351, 576; 1980, c. 412; 1981, cc. 236, 445; 1982, c. 633; 1984, c. 675; 1985, c. 220; 1986, c. 195; 1988, c. 822; 1989, cc. 80, 694; 1990, cc. 677, 693; 1991, cc. 247, 330, 478; 1992, cc. 642, 680; 1993, c. 100; 1994, cc. 171, 221, 266, 631; 1995, c. 142; 1996, cc. 537, 603, 605; 1997, cc. 244, 250, 433, 457; 1999, cc. 289, 358; 2000, cc. 409, 413, 441, 442, 604; 2001, cc. 41, 447; 2002, cc. 6, 63, 148, 337; 2003, cc. 657, 670; 2004, cc. 4, 556, 591; 2004, Sp. Sess. I, c. 1; 2005, cc. 271, 325, 357; 2006, cc. 200, 231, 400; 2007, cc. 88, 322, 609; 2008, cc. 26, 94, 143; 2009, cc. 40, 44; 2010, cc. 264, 849; 2012, cc. 97, 288; 2013, cc. 39, 271, 287, 393, 652; 2014, cc. 50, 409; 2015, cc. 487, 502, 503, 593, 615; 2016, c. 483; 2017, cc. 116, 447; 2018, cc. 28, 292; 2020, cc. 64, 247, 251; 2021, Sp. Sess. I, c. 347; 2022, cc. 30, 578; 2023, cc. 148, 149.","full_text":"A\n\nThe items of property set forth below are each declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of tangible personal property provided in this chapter:1\n\na. Boats or watercraft weighing five tons or more, not used solely for business purposes;\n\t\t\t\tb. Boats or watercraft weighing less than five tons, not used solely for business purposes;2\n\nAircraft having a maximum passenger seating capacity of no more than 50 that are owned and operated by scheduled air carriers operating under certificates of public convenience and necessity issued by the State Corporation Commission or the Civil Aeronautics Board;3\n\nAircraft having a registered empty gross weight equal to or greater than 20,000 pounds that are not owned or operated by scheduled air carriers recognized under federal law, but not including any aircraft described in subdivision 4;4\n\nAircraft that are (i) considered Warbirds, manufactured and intended for military use, excluding those manufactured after 1954, and (ii) used only for (a) exhibit or display to the general public and otherwise used for educational purposes (including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation), or (b) airshow and flight demonstrations (including such flights necessary for testing, maintaining, or preparing such aircraft for safe operation), shall constitute a new class of property. Such class of property shall not include any aircraft used for commercial purposes, including transportation and other services for a fee;5\n\nAll other aircraft not included in subdivision 2, 3, or 4 and flight simulators;6\n\nAntique motor vehicles as defined in § 46.2-100 which may be used for general transportation purposes as provided in subsection D of § 46.2-730;7\n\nTangible personal property used in a research and development business;8\n\nHeavy construction machinery not used for business purposes, including land movers, bulldozers, front-end loaders, graders, packers, power shovels, cranes, pile drivers, forest harvesting and silvicultural activity equipment except as exempted under § 58.1-3505, and ditch and other types of diggers;9\n\nGenerating equipment purchased after December 31, 1974, for the purpose of changing the energy source of a manufacturing plant from oil or natural gas to coal, wood, wood bark, wood residue, or any other alternative energy source for use in manufacturing and any cogeneration equipment purchased to achieve more efficient use of any energy source. Such generating equipment and cogeneration equipment shall include, without limitation, such equipment purchased by firms engaged in the business of generating electricity or steam, or both;10\n\nVehicles without motive power, used or designed to be used as manufactured homes as defined in § 36-85.3;11\n\nComputer hardware used by businesses primarily engaged in providing data processing services to other nonrelated or nonaffiliated businesses;12\n\nPrivately owned pleasure boats and watercraft, 18 feet and over, used for recreational purposes only;13\n\nPrivately owned vans with a seating capacity of not less than seven nor more than 15 persons, including the driver, used exclusively pursuant to a ridesharing arrangement as defined in § 46.2-1400;14\n\nMotor vehicles specially equipped to provide transportation for individuals with physical disabilities;15\n\nMotor vehicles (i) owned by members of a volunteer emergency medical services agency or a member of a volunteer fire department or (ii) leased by volunteer emergency medical services personnel or a member of a volunteer fire department if the volunteer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is owned by each volunteer member who meets the definition of “emergency medical services personnel” in § 32.1-111.1 or volunteer fire department member, or leased by each volunteer member who meets the definition of “emergency medical services personnel” in § 32.1-111.1 or volunteer fire department member if the volunteer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle, may be specially classified under this section, provided the volunteer regularly responds to emergency calls. The volunteer shall furnish the commissioner of revenue, or other assessing officer, with a certification by the chief of the volunteer emergency medical services agency or volunteer fire department, that the volunteer is an individual who meets the definition of “emergency medical services personnel” in § 32.1-111.1 or a member of the volunteer fire department who regularly responds to calls or regularly performs other duties for the emergency medical services agency or fire department, and the motor vehicle owned or leased by the volunteer is identified. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the volunteer, to accept a certification after the January 31 deadline. In any county that prorates the assessment of tangible personal property pursuant to § 58.1-3516, a replacement vehicle may be certified and classified pursuant to this subsection when the vehicle certified as of the immediately prior January date is transferred during the tax year;16\n\nMotor vehicles (i) owned by auxiliary members of a volunteer emergency medical services agency or volunteer fire department or (ii) leased by auxiliary members of a volunteer emergency medical services agency or volunteer fire department if the auxiliary member is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by each auxiliary volunteer fire department or emergency medical services agency member may be specially classified under this section. The auxiliary member shall furnish the commissioner of revenue, or other assessing officer, with a certification by the chief of the volunteer emergency medical services agency or volunteer fire department, that the volunteer is an auxiliary member of the volunteer emergency medical services agency or fire department who regularly performs duties for the emergency medical services agency or fire department, and the motor vehicle is identified as regularly used for such purpose; however, if a volunteer meets the definition of “emergency medical services personnel” in § 32.1-111.1 or volunteer fire department member and an auxiliary member are members of the same household, that household shall be allowed no more than two special classifications under this subdivision or subdivision 15. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the auxiliary member, to accept a certification after the January 31 deadline;17\n\nMotor vehicles owned by a nonprofit organization and used to deliver meals to homebound persons or provide transportation to senior citizens or individuals with disabilities in the community to carry out the purposes of the nonprofit organization;18\n\nPrivately owned camping trailers as defined in § 46.2-100, and privately owned travel trailers as defined in § 46.2-1500, which are used for recreational purposes only, and privately owned trailers as defined in § 46.2-100, which are designed and used for the transportation of horses except those trailers described in subdivision A 11 of § 58.1-3505;19\n\nOne motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled as certified by the Department of Veterans Services. In order to qualify, the veteran shall provide a written statement to the commissioner of revenue or other assessing officer from the Department of Veterans Services that the veteran has been so designated or classified by the Department of Veterans Services as to meet the requirements of this section, and that his disability is service-connected. For purposes of this section, a person is blind if he meets the provisions of § 46.2-100;20\n\nMotor vehicles (i) owned by persons who have been appointed to serve as auxiliary police officers pursuant to Article 3 (§ 15.2-1731 et seq.) of Chapter 17 of Title 15.2 or (ii) leased by persons who have been so appointed to serve as auxiliary police officers if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by each auxiliary police officer to respond to auxiliary police duties may be specially classified under this section. In order to qualify for such classification, any auxiliary police officer who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the commissioner of revenue or other assessing officer with a certification from the governing body that has appointed such auxiliary police officer or from the official who has appointed such auxiliary officers. That certification shall state that the applicant is an auxiliary police officer who regularly uses a motor vehicle to respond to auxiliary police duties, and it shall state that the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline;21\n\nUntil the first to occur of June 30, 2029, or the date that a special improvements tax is no longer levied under § 15.2-4607 on property within a Multicounty Transportation Improvement District created pursuant to Chapter 46 (§ 15.2-4600 et seq.) of Title 15.2, tangible personal property that is used in manufacturing, testing, or operating satellites within a Multicounty Transportation Improvement District, provided that such business personal property is put into service within the District on or after July 1, 1999;22\n\nMotor vehicles which use clean special fuels as defined in § 46.2-749.3, which shall not include any vehicle described in subdivision 38 or 40;23\n\nWild or exotic animals kept for public exhibition in an indoor or outdoor facility that is properly licensed by the federal government, the Commonwealth, or both, and that is properly zoned for such use. “Wild animals” means any animals that are found in the wild, or in a wild state, within the boundaries of the United States, its territories or possessions. “Exotic animals” means any animals that are found in the wild, or in a wild state, and are native to a foreign country;24\n\nFurniture, office, and maintenance equipment, exclusive of motor vehicles, that are owned and used by an organization whose real property is assessed in accordance with § 58.1-3284.1 and that is used by that organization for the purpose of maintaining or using the open or common space within a residential development;25\n\nMotor vehicles, trailers, and semitrailers with a gross vehicle weight of 10,000 pounds or more used to transport property or passengers for hire by a motor carrier engaged in interstate commerce;26\n\nAll tangible personal property employed in a trade or business other than that described in subdivisions A 1 through A 20, except for subdivision A 18, of § 58.1-3503;27\n\nProgrammable computer equipment and peripherals employed in a trade or business;28\n\nPrivately owned pleasure boats and watercraft, motorized and under 18 feet, used for recreational purposes only;29\n\nPrivately owned pleasure boats and watercraft, nonmotorized and under 18 feet, used for recreational purposes only;30\n\nPrivately owned motor homes as defined in § 46.2-100 that are used for recreational purposes only;31\n\nTangible personal property used in the provision of Internet services. For purposes of this subdivision, “Internet service” means a service, including an Internet Web-hosting service, that enables users to access content, information, electronic mail, and the Internet as part of a package of services sold to customers;32\n\nMotor vehicles (i) owned by persons who serve as auxiliary, reserve, volunteer, or special deputy sheriffs or (ii) leased by persons who serve as auxiliary, reserve, volunteer, or special deputy sheriffs if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. For purposes of this subdivision, the term “auxiliary deputy sheriff” means auxiliary, reserve, volunteer, or special deputy sheriff. One motor vehicle that is regularly used by each auxiliary deputy sheriff to respond to auxiliary deputy sheriff duties may be specially classified under this section. In order to qualify for such classification, any auxiliary deputy sheriff who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the commissioner of revenue or other assessing officer with a certification from the governing body that has appointed such auxiliary deputy sheriff or from the official who has appointed such auxiliary deputy sheriff. That certification shall state that the applicant is an auxiliary deputy sheriff who regularly uses a motor vehicle to respond to such auxiliary duties, and it shall state that the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline;33\n\nForest harvesting and silvicultural activity equipment, except as exempted under § 58.1-3505;34\n\nEquipment used primarily for research, development, production, or provision of biotechnology for the purpose of developing or providing products or processes for specific commercial or public purposes, including medical, pharmaceutical, nutritional, and other health-related purposes; agricultural purposes; or environmental purposes but not for human cloning purposes as defined in § 32.1-162.21 or for products or purposes related to human embryo stem cells. For purposes of this section, biotechnology equipment means equipment directly used in activities associated with the science of living things;35\n\nBoats or watercraft weighing less than five tons, used for business purposes only;36\n\nBoats or watercraft weighing five tons or more, used for business purposes only;37\n\nTangible personal property which is owned and operated by a service provider who is not a CMRS provider and is not licensed by the FCC used to provide, for a fee, wireless broadband Internet service. For purposes of this subdivision, “wireless broadband Internet service” means a service that enables customers to access, through a wireless connection at an upload or download bit rate of more than one megabyte per second, Internet service, as defined in § 58.1-602, as part of a package of services sold to customers;38\n\nLow-speed vehicles as defined in § 46.2-100;39\n\nMotor vehicles with a seating capacity of not less than 30 persons, including the driver;40\n\nMotor vehicles powered solely by electricity;41\n\nTangible personal property designed and used primarily for the purpose of manufacturing a product from renewable energy as defined in § 56-576;42\n\nMotor vehicles leased by a county, city, town, or constitutional officer if the locality or constitutional officer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle;43\n\nComputer equipment and peripherals used in a data center. For purposes of this subdivision, “data center” means a facility whose primary services are the storage, management, and processing of digital data and is used to house (i) computer and network systems, including associated components such as servers, network equipment and appliances, telecommunications, and data storage systems; (ii) systems for monitoring and managing infrastructure performance; (iii) equipment used for the transformation, transmission, distribution, or management of at least one megawatt of capacity of electrical power and cooling, including substations, uninterruptible power supply systems, all electrical plant equipment, and associated air handlers; (iv) Internet-related equipment and services; (v) data communications connections; (vi) environmental controls; (vii) fire protection systems; and (viii) security systems and services;44\n\nMotor vehicles (i) owned by persons who serve as uniformed members of the Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4 et seq.) of Chapter 1 of Title 44 or (ii) leased by persons who serve as uniformed members of the Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4 et seq.) of Chapter 1 of Title 44 if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by a uniformed member of the Virginia Defense Force to respond to his official duties may be specially classified under this section. In order to qualify for such classification, any person who applies for such classification shall identify the vehicle for which the classification is sought and shall furnish to the commissioner of the revenue or other assessing officer a certification from the Adjutant General of the Department of Military Affairs under § 44-11. That certification shall state that (a) the applicant is a uniformed member of the Virginia Defense Force who regularly uses a motor vehicle to respond to his official duties, and (b) the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of the revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline;45\n\nIf a locality has adopted an ordinance pursuant to subsection D of § 58.1-3703, tangible personal property of a business that qualifies under such ordinance for the first two tax years in which the business is subject to tax upon its personal property pursuant to this chapter. If a locality has not adopted such ordinance, this classification shall apply to the tangible personal property for such first two tax years of a business that otherwise meets the requirements of subsection D of § 58.1-3703;46\n\nMiscellaneous and incidental tangible personal property employed in a trade or business that is not classified as machinery and tools pursuant to Article 2 (§ 58.1-3507 et seq.), merchants’ capital pursuant to Article 3 (§ 58.1-3509 et seq.), or short-term rental property pursuant to Article 3.1 (§ 58.1-3510.4 et seq.), and has an original cost of less than $500. A county, city, or town shall allow a taxpayer to provide an aggregate estimate of the total cost of all such property owned by the taxpayer that qualifies under this subdivision, in lieu of a specific, itemized list;47\n\nCommercial fishing vessels and property permanently attached to such vessels; and48\n\nThe following classifications of vehicles:\n\t\t\t\ta. Automobiles as described in subdivision A 3 of § 58.1-3503;\n\t\t\t\tb. Trucks of less than two tons as described in subdivision A 4 of § 58.1-3503;\n\t\t\t\tc. Trucks and other vehicles as described in subdivision A 5 of § 58.1-3503;\n\t\t\t\td. Motor vehicles with specially designed equipment for use by individuals with disabilities as described in subdivision A 9 of § 58.1-3503; and\n\t\t\t\te. Motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles as described in subdivision A 10 of § 58.1-3503.B\n\nThe governing body of any county, city, or town may levy a tax on the property enumerated in subsection A at different rates from the tax levied on other tangible personal property. The rates of tax and the rates of assessment shall (i) for purposes of subdivisions A 1, 2, 3, 4, 5, 6, 8, 11 through 20, 22 through 24, and 26 through 47, not exceed that applicable to the general class of tangible personal property, (ii) for purposes of subdivisions A 7, 9, 21, and 25, not exceed that applicable to machinery and tools, and (iii) for purposes of subdivision A 10, equal that applicable to real property. If an item of personal property is included in multiple classifications under subsection A, then the rate of tax shall be the lowest rate assigned to such classifications.C\n\nNotwithstanding any other provision of this section, for any qualifying vehicle, as such term is defined in § 58.1-3523, (i) included in any separate class of property in subsection A and (ii) assessed for tangible personal property taxes by a county, city, or town receiving a payment from the Commonwealth under Chapter 35.1 (§ 58.1-3523 et seq.) for providing tangible personal property tax relief, the county, city, or town may levy the tangible personal property tax on such qualifying vehicle at a rate not to exceed the rates of tax and rates of assessment required under such chapter.","order_by":null,"text":{"0":{"id":301898,"text":"The items of property set forth below are each declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of tangible personal property provided in this chapter:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":301899,"text":"a. Boats or watercraft weighing five tons or more, not used solely for business purposes;\n\t\t\t\tb. Boats or watercraft weighing less than five tons, not used solely for business purposes;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":301900,"text":"Aircraft having a maximum passenger seating capacity of no more than 50 that are owned and operated by scheduled air carriers operating under certificates of public convenience and necessity issued by the State Corporation Commission or the Civil Aeronautics Board;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":301901,"text":"Aircraft having a registered empty gross weight equal to or greater than 20,000 pounds that are not owned or operated by scheduled air carriers recognized under federal law, but not including any aircraft described in subdivision 4;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":301902,"text":"Aircraft that are (i) considered Warbirds, manufactured and intended for military use, excluding those manufactured after 1954, and (ii) used only for (a) exhibit or display to the general public and otherwise used for educational purposes (including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation), or (b) airshow and flight demonstrations (including such flights necessary for testing, maintaining, or preparing such aircraft for safe operation), shall constitute a new class of property. Such class of property shall not include any aircraft used for commercial purposes, including transportation and other services for a fee;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":301903,"text":"All other aircraft not included in subdivision 2, 3, or 4 and flight simulators;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":301904,"text":"Antique motor vehicles as defined in § 46.2-100 which may be used for general transportation purposes as provided in subsection D of § 46.2-730;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":301905,"text":"Tangible personal property used in a research and development business;","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":301906,"text":"Heavy construction machinery not used for business purposes, including land movers, bulldozers, front-end loaders, graders, packers, power shovels, cranes, pile drivers, forest harvesting and silvicultural activity equipment except as exempted under § 58.1-3505, and ditch and other types of diggers;","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":301907,"text":"Generating equipment purchased after December 31, 1974, for the purpose of changing the energy source of a manufacturing plant from oil or natural gas to coal, wood, wood bark, wood residue, or any other alternative energy source for use in manufacturing and any cogeneration equipment purchased to achieve more efficient use of any energy source. Such generating equipment and cogeneration equipment shall include, without limitation, such equipment purchased by firms engaged in the business of generating electricity or steam, or both;","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":301908,"text":"Vehicles without motive power, used or designed to be used as manufactured homes as defined in § 36-85.3;","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":301909,"text":"Computer hardware used by businesses primarily engaged in providing data processing services to other nonrelated or nonaffiliated businesses;","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"A12"},"12":{"id":301910,"text":"Privately owned pleasure boats and watercraft, 18 feet and over, used for recreational purposes only;","type":"section","prefixes":["A","12"],"prefix":"12","entire_prefix":"A12","prefix_anchor":"A12","level":2,"prior_prefix":"A11","next_prefix":"A13"},"13":{"id":301911,"text":"Privately owned vans with a seating capacity of not less than seven nor more than 15 persons, including the driver, used exclusively pursuant to a ridesharing arrangement as defined in § 46.2-1400;","type":"section","prefixes":["A","13"],"prefix":"13","entire_prefix":"A13","prefix_anchor":"A13","level":2,"prior_prefix":"A12","next_prefix":"A14"},"14":{"id":301912,"text":"Motor vehicles specially equipped to provide transportation for individuals with physical disabilities;","type":"section","prefixes":["A","14"],"prefix":"14","entire_prefix":"A14","prefix_anchor":"A14","level":2,"prior_prefix":"A13","next_prefix":"A15"},"15":{"id":301913,"text":"Motor vehicles (i) owned by members of a volunteer emergency medical services agency or a member of a volunteer fire department or (ii) leased by volunteer emergency medical services personnel or a member of a volunteer fire department if the volunteer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is owned by each volunteer member who meets the definition of “emergency medical services personnel” in § 32.1-111.1 or volunteer fire department member, or leased by each volunteer member who meets the definition of “emergency medical services personnel” in § 32.1-111.1 or volunteer fire department member if the volunteer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle, may be specially classified under this section, provided the volunteer regularly responds to emergency calls. The volunteer shall furnish the commissioner of revenue, or other assessing officer, with a certification by the chief of the volunteer emergency medical services agency or volunteer fire department, that the volunteer is an individual who meets the definition of “emergency medical services personnel” in § 32.1-111.1 or a member of the volunteer fire department who regularly responds to calls or regularly performs other duties for the emergency medical services agency or fire department, and the motor vehicle owned or leased by the volunteer is identified. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the volunteer, to accept a certification after the January 31 deadline. In any county that prorates the assessment of tangible personal property pursuant to § 58.1-3516, a replacement vehicle may be certified and classified pursuant to this subsection when the vehicle certified as of the immediately prior January date is transferred during the tax year;","type":"section","prefixes":["A","15"],"prefix":"15","entire_prefix":"A15","prefix_anchor":"A15","level":2,"prior_prefix":"A14","next_prefix":"A16"},"16":{"id":301914,"text":"Motor vehicles (i) owned by auxiliary members of a volunteer emergency medical services agency or volunteer fire department or (ii) leased by auxiliary members of a volunteer emergency medical services agency or volunteer fire department if the auxiliary member is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by each auxiliary volunteer fire department or emergency medical services agency member may be specially classified under this section. The auxiliary member shall furnish the commissioner of revenue, or other assessing officer, with a certification by the chief of the volunteer emergency medical services agency or volunteer fire department, that the volunteer is an auxiliary member of the volunteer emergency medical services agency or fire department who regularly performs duties for the emergency medical services agency or fire department, and the motor vehicle is identified as regularly used for such purpose; however, if a volunteer meets the definition of “emergency medical services personnel” in § 32.1-111.1 or volunteer fire department member and an auxiliary member are members of the same household, that household shall be allowed no more than two special classifications under this subdivision or subdivision 15. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the auxiliary member, to accept a certification after the January 31 deadline;","type":"section","prefixes":["A","16"],"prefix":"16","entire_prefix":"A16","prefix_anchor":"A16","level":2,"prior_prefix":"A15","next_prefix":"A17"},"17":{"id":301915,"text":"Motor vehicles owned by a nonprofit organization and used to deliver meals to homebound persons or provide transportation to senior citizens or individuals with disabilities in the community to carry out the purposes of the nonprofit organization;","type":"section","prefixes":["A","17"],"prefix":"17","entire_prefix":"A17","prefix_anchor":"A17","level":2,"prior_prefix":"A16","next_prefix":"A18"},"18":{"id":301916,"text":"Privately owned camping trailers as defined in § 46.2-100, and privately owned travel trailers as defined in § 46.2-1500, which are used for recreational purposes only, and privately owned trailers as defined in § 46.2-100, which are designed and used for the transportation of horses except those trailers described in subdivision A 11 of § 58.1-3505;","type":"section","prefixes":["A","18"],"prefix":"18","entire_prefix":"A18","prefix_anchor":"A18","level":2,"prior_prefix":"A17","next_prefix":"A19"},"19":{"id":301917,"text":"One motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled as certified by the Department of Veterans Services. In order to qualify, the veteran shall provide a written statement to the commissioner of revenue or other assessing officer from the Department of Veterans Services that the veteran has been so designated or classified by the Department of Veterans Services as to meet the requirements of this section, and that his disability is service-connected. For purposes of this section, a person is blind if he meets the provisions of § 46.2-100;","type":"section","prefixes":["A","19"],"prefix":"19","entire_prefix":"A19","prefix_anchor":"A19","level":2,"prior_prefix":"A18","next_prefix":"A20"},"20":{"id":301918,"text":"Motor vehicles (i) owned by persons who have been appointed to serve as auxiliary police officers pursuant to Article 3 (§ 15.2-1731 et seq.) of Chapter 17 of Title 15.2 or (ii) leased by persons who have been so appointed to serve as auxiliary police officers if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by each auxiliary police officer to respond to auxiliary police duties may be specially classified under this section. In order to qualify for such classification, any auxiliary police officer who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the commissioner of revenue or other assessing officer with a certification from the governing body that has appointed such auxiliary police officer or from the official who has appointed such auxiliary officers. That certification shall state that the applicant is an auxiliary police officer who regularly uses a motor vehicle to respond to auxiliary police duties, and it shall state that the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline;","type":"section","prefixes":["A","20"],"prefix":"20","entire_prefix":"A20","prefix_anchor":"A20","level":2,"prior_prefix":"A19","next_prefix":"A21"},"21":{"id":301919,"text":"Until the first to occur of June 30, 2029, or the date that a special improvements tax is no longer levied under § 15.2-4607 on property within a Multicounty Transportation Improvement District created pursuant to Chapter 46 (§ 15.2-4600 et seq.) of Title 15.2, tangible personal property that is used in manufacturing, testing, or operating satellites within a Multicounty Transportation Improvement District, provided that such business personal property is put into service within the District on or after July 1, 1999;","type":"section","prefixes":["A","21"],"prefix":"21","entire_prefix":"A21","prefix_anchor":"A21","level":2,"prior_prefix":"A20","next_prefix":"A22"},"22":{"id":301920,"text":"Motor vehicles which use clean special fuels as defined in § 46.2-749.3, which shall not include any vehicle described in subdivision 38 or 40;","type":"section","prefixes":["A","22"],"prefix":"22","entire_prefix":"A22","prefix_anchor":"A22","level":2,"prior_prefix":"A21","next_prefix":"A23"},"23":{"id":301921,"text":"Wild or exotic animals kept for public exhibition in an indoor or outdoor facility that is properly licensed by the federal government, the Commonwealth, or both, and that is properly zoned for such use. “Wild animals” means any animals that are found in the wild, or in a wild state, within the boundaries of the United States, its territories or possessions. “Exotic animals” means any animals that are found in the wild, or in a wild state, and are native to a foreign country;","type":"section","prefixes":["A","23"],"prefix":"23","entire_prefix":"A23","prefix_anchor":"A23","level":2,"prior_prefix":"A22","next_prefix":"A24"},"24":{"id":301922,"text":"Furniture, office, and maintenance equipment, exclusive of motor vehicles, that are owned and used by an organization whose real property is assessed in accordance with § 58.1-3284.1 and that is used by that organization for the purpose of maintaining or using the open or common space within a residential development;","type":"section","prefixes":["A","24"],"prefix":"24","entire_prefix":"A24","prefix_anchor":"A24","level":2,"prior_prefix":"A23","next_prefix":"A25"},"25":{"id":301923,"text":"Motor vehicles, trailers, and semitrailers with a gross vehicle weight of 10,000 pounds or more used to transport property or passengers for hire by a motor carrier engaged in interstate commerce;","type":"section","prefixes":["A","25"],"prefix":"25","entire_prefix":"A25","prefix_anchor":"A25","level":2,"prior_prefix":"A24","next_prefix":"A26"},"26":{"id":301924,"text":"All tangible personal property employed in a trade or business other than that described in subdivisions A 1 through A 20, except for subdivision A 18, of § 58.1-3503;","type":"section","prefixes":["A","26"],"prefix":"26","entire_prefix":"A26","prefix_anchor":"A26","level":2,"prior_prefix":"A25","next_prefix":"A27"},"27":{"id":301925,"text":"Programmable computer equipment and peripherals employed in a trade or business;","type":"section","prefixes":["A","27"],"prefix":"27","entire_prefix":"A27","prefix_anchor":"A27","level":2,"prior_prefix":"A26","next_prefix":"A28"},"28":{"id":301926,"text":"Privately owned pleasure boats and watercraft, motorized and under 18 feet, used for recreational purposes only;","type":"section","prefixes":["A","28"],"prefix":"28","entire_prefix":"A28","prefix_anchor":"A28","level":2,"prior_prefix":"A27","next_prefix":"A29"},"29":{"id":301927,"text":"Privately owned pleasure boats and watercraft, nonmotorized and under 18 feet, used for recreational purposes only;","type":"section","prefixes":["A","29"],"prefix":"29","entire_prefix":"A29","prefix_anchor":"A29","level":2,"prior_prefix":"A28","next_prefix":"A30"},"30":{"id":301928,"text":"Privately owned motor homes as defined in § 46.2-100 that are used for recreational purposes only;","type":"section","prefixes":["A","30"],"prefix":"30","entire_prefix":"A30","prefix_anchor":"A30","level":2,"prior_prefix":"A29","next_prefix":"A31"},"31":{"id":301929,"text":"Tangible personal property used in the provision of Internet services. For purposes of this subdivision, “Internet service” means a service, including an Internet Web-hosting service, that enables users to access content, information, electronic mail, and the Internet as part of a package of services sold to customers;","type":"section","prefixes":["A","31"],"prefix":"31","entire_prefix":"A31","prefix_anchor":"A31","level":2,"prior_prefix":"A30","next_prefix":"A32"},"32":{"id":301930,"text":"Motor vehicles (i) owned by persons who serve as auxiliary, reserve, volunteer, or special deputy sheriffs or (ii) leased by persons who serve as auxiliary, reserve, volunteer, or special deputy sheriffs if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. For purposes of this subdivision, the term “auxiliary deputy sheriff” means auxiliary, reserve, volunteer, or special deputy sheriff. One motor vehicle that is regularly used by each auxiliary deputy sheriff to respond to auxiliary deputy sheriff duties may be specially classified under this section. In order to qualify for such classification, any auxiliary deputy sheriff who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the commissioner of revenue or other assessing officer with a certification from the governing body that has appointed such auxiliary deputy sheriff or from the official who has appointed such auxiliary deputy sheriff. That certification shall state that the applicant is an auxiliary deputy sheriff who regularly uses a motor vehicle to respond to such auxiliary duties, and it shall state that the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline;","type":"section","prefixes":["A","32"],"prefix":"32","entire_prefix":"A32","prefix_anchor":"A32","level":2,"prior_prefix":"A31","next_prefix":"A33"},"33":{"id":301931,"text":"Forest harvesting and silvicultural activity equipment, except as exempted under § 58.1-3505;","type":"section","prefixes":["A","33"],"prefix":"33","entire_prefix":"A33","prefix_anchor":"A33","level":2,"prior_prefix":"A32","next_prefix":"A34"},"34":{"id":301932,"text":"Equipment used primarily for research, development, production, or provision of biotechnology for the purpose of developing or providing products or processes for specific commercial or public purposes, including medical, pharmaceutical, nutritional, and other health-related purposes; agricultural purposes; or environmental purposes but not for human cloning purposes as defined in § 32.1-162.21 or for products or purposes related to human embryo stem cells. For purposes of this section, biotechnology equipment means equipment directly used in activities associated with the science of living things;","type":"section","prefixes":["A","34"],"prefix":"34","entire_prefix":"A34","prefix_anchor":"A34","level":2,"prior_prefix":"A33","next_prefix":"A35"},"35":{"id":301933,"text":"Boats or watercraft weighing less than five tons, used for business purposes only;","type":"section","prefixes":["A","35"],"prefix":"35","entire_prefix":"A35","prefix_anchor":"A35","level":2,"prior_prefix":"A34","next_prefix":"A36"},"36":{"id":301934,"text":"Boats or watercraft weighing five tons or more, used for business purposes only;","type":"section","prefixes":["A","36"],"prefix":"36","entire_prefix":"A36","prefix_anchor":"A36","level":2,"prior_prefix":"A35","next_prefix":"A37"},"37":{"id":301935,"text":"Tangible personal property which is owned and operated by a service provider who is not a CMRS provider and is not licensed by the FCC used to provide, for a fee, wireless broadband Internet service. For purposes of this subdivision, “wireless broadband Internet service” means a service that enables customers to access, through a wireless connection at an upload or download bit rate of more than one megabyte per second, Internet service, as defined in § 58.1-602, as part of a package of services sold to customers;","type":"section","prefixes":["A","37"],"prefix":"37","entire_prefix":"A37","prefix_anchor":"A37","level":2,"prior_prefix":"A36","next_prefix":"A38"},"38":{"id":301936,"text":"Low-speed vehicles as defined in § 46.2-100;","type":"section","prefixes":["A","38"],"prefix":"38","entire_prefix":"A38","prefix_anchor":"A38","level":2,"prior_prefix":"A37","next_prefix":"A39"},"39":{"id":301937,"text":"Motor vehicles with a seating capacity of not less than 30 persons, including the driver;","type":"section","prefixes":["A","39"],"prefix":"39","entire_prefix":"A39","prefix_anchor":"A39","level":2,"prior_prefix":"A38","next_prefix":"A40"},"40":{"id":301938,"text":"Motor vehicles powered solely by electricity;","type":"section","prefixes":["A","40"],"prefix":"40","entire_prefix":"A40","prefix_anchor":"A40","level":2,"prior_prefix":"A39","next_prefix":"A41"},"41":{"id":301939,"text":"Tangible personal property designed and used primarily for the purpose of manufacturing a product from renewable energy as defined in § 56-576;","type":"section","prefixes":["A","41"],"prefix":"41","entire_prefix":"A41","prefix_anchor":"A41","level":2,"prior_prefix":"A40","next_prefix":"A42"},"42":{"id":301940,"text":"Motor vehicles leased by a county, city, town, or constitutional officer if the locality or constitutional officer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle;","type":"section","prefixes":["A","42"],"prefix":"42","entire_prefix":"A42","prefix_anchor":"A42","level":2,"prior_prefix":"A41","next_prefix":"A43"},"43":{"id":301941,"text":"Computer equipment and peripherals used in a data center. For purposes of this subdivision, “data center” means a facility whose primary services are the storage, management, and processing of digital data and is used to house (i) computer and network systems, including associated components such as servers, network equipment and appliances, telecommunications, and data storage systems; (ii) systems for monitoring and managing infrastructure performance; (iii) equipment used for the transformation, transmission, distribution, or management of at least one megawatt of capacity of electrical power and cooling, including substations, uninterruptible power supply systems, all electrical plant equipment, and associated air handlers; (iv) Internet-related equipment and services; (v) data communications connections; (vi) environmental controls; (vii) fire protection systems; and (viii) security systems and services;","type":"section","prefixes":["A","43"],"prefix":"43","entire_prefix":"A43","prefix_anchor":"A43","level":2,"prior_prefix":"A42","next_prefix":"A44"},"44":{"id":301942,"text":"Motor vehicles (i) owned by persons who serve as uniformed members of the Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4 et seq.) of Chapter 1 of Title 44 or (ii) leased by persons who serve as uniformed members of the Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4 et seq.) of Chapter 1 of Title 44 if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by a uniformed member of the Virginia Defense Force to respond to his official duties may be specially classified under this section. In order to qualify for such classification, any person who applies for such classification shall identify the vehicle for which the classification is sought and shall furnish to the commissioner of the revenue or other assessing officer a certification from the Adjutant General of the Department of Military Affairs under § 44-11. That certification shall state that (a) the applicant is a uniformed member of the Virginia Defense Force who regularly uses a motor vehicle to respond to his official duties, and (b) the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of the revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline;","type":"section","prefixes":["A","44"],"prefix":"44","entire_prefix":"A44","prefix_anchor":"A44","level":2,"prior_prefix":"A43","next_prefix":"A45"},"45":{"id":301943,"text":"If a locality has adopted an ordinance pursuant to subsection D of § 58.1-3703, tangible personal property of a business that qualifies under such ordinance for the first two tax years in which the business is subject to tax upon its personal property pursuant to this chapter. If a locality has not adopted such ordinance, this classification shall apply to the tangible personal property for such first two tax years of a business that otherwise meets the requirements of subsection D of § 58.1-3703;","type":"section","prefixes":["A","45"],"prefix":"45","entire_prefix":"A45","prefix_anchor":"A45","level":2,"prior_prefix":"A44","next_prefix":"A46"},"46":{"id":301944,"text":"Miscellaneous and incidental tangible personal property employed in a trade or business that is not classified as machinery and tools pursuant to Article 2 (§ 58.1-3507 et seq.), merchants’ capital pursuant to Article 3 (§ 58.1-3509 et seq.), or short-term rental property pursuant to Article 3.1 (§ 58.1-3510.4 et seq.), and has an original cost of less than $500. A county, city, or town shall allow a taxpayer to provide an aggregate estimate of the total cost of all such property owned by the taxpayer that qualifies under this subdivision, in lieu of a specific, itemized list;","type":"section","prefixes":["A","46"],"prefix":"46","entire_prefix":"A46","prefix_anchor":"A46","level":2,"prior_prefix":"A45","next_prefix":"A47"},"47":{"id":301945,"text":"Commercial fishing vessels and property permanently attached to such vessels; and","type":"section","prefixes":["A","47"],"prefix":"47","entire_prefix":"A47","prefix_anchor":"A47","level":2,"prior_prefix":"A46","next_prefix":"A48"},"48":{"id":301946,"text":"The following classifications of vehicles:\n\t\t\t\ta. Automobiles as described in subdivision A 3 of § 58.1-3503;\n\t\t\t\tb. Trucks of less than two tons as described in subdivision A 4 of § 58.1-3503;\n\t\t\t\tc. Trucks and other vehicles as described in subdivision A 5 of § 58.1-3503;\n\t\t\t\td. Motor vehicles with specially designed equipment for use by individuals with disabilities as described in subdivision A 9 of § 58.1-3503; and\n\t\t\t\te. Motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles as described in subdivision A 10 of § 58.1-3503.","type":"section","prefixes":["A","48"],"prefix":"48","entire_prefix":"A48","prefix_anchor":"A48","level":2,"prior_prefix":"A47","next_prefix":"B"},"49":{"id":301947,"text":"The governing body of any county, city, or town may levy a tax on the property enumerated in subsection A at different rates from the tax levied on other tangible personal property. The rates of tax and the rates of assessment shall (i) for purposes of subdivisions A 1, 2, 3, 4, 5, 6, 8, 11 through 20, 22 through 24, and 26 through 47, not exceed that applicable to the general class of tangible personal property, (ii) for purposes of subdivisions A 7, 9, 21, and 25, not exceed that applicable to machinery and tools, and (iii) for purposes of subdivision A 10, equal that applicable to real property. If an item of personal property is included in multiple classifications under subsection A, then the rate of tax shall be the lowest rate assigned to such classifications.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A48","next_prefix":"C"},"50":{"id":301948,"text":"Notwithstanding any other provision of this section, for any qualifying vehicle, as such term is defined in § 58.1-3523, (i) included in any separate class of property in subsection A and (ii) assessed for tangible personal property taxes by a county, city, or town receiving a payment from the Commonwealth under Chapter 35.1 (§ 58.1-3523 et seq.) for providing tangible personal property tax relief, the county, city, or town may levy the tangible personal property tax on such qualifying vehicle at a rate not to exceed the rates of tax and rates of assessment required under such chapter.","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":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\/58.1-3506\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 43 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 1960, chapter 418; in 1970, chapter 655; in 1976, chapter 567; in 1978, chapter 155; in 1979, chapters 351 and 576; in 1980, chapter 412; in 1981, chapters 236 and 445; in 1982, chapter 633; in 1984, chapter 675; in 1985, chapter 220; in 1986, chapter 195; in 1988, chapter 822; in 1989, chapters 80 and 694; in 1990, chapters 677 and 693; in 1991, chapters 247, 330, and 478; in 1992, chapters 642 and 680; in 1993, chapter 100; in 1994, chapters 171<\/a>, 221<\/a>, 266<\/a>, and 631<\/a>; in 1995, chapter 142<\/a>; in 1996, chapters 537<\/a>, 603<\/a>, and 605<\/a>; in 1997, chapters 244<\/a>, 250<\/a>, 433<\/a>, and 457<\/a>; in 1999, chapters 289<\/a> and 358<\/a>; in 2000, chapters 409<\/a>, 413<\/a>, 441<\/a>, 442<\/a>, and 604<\/a>; in 2001, chapters 41<\/a> and 447<\/a>; in 2002, chapters 6<\/a>, 63<\/a>, 148<\/a>, and 337<\/a>; in 2003, chapters 657<\/a> and 670<\/a>; in 2004, chapters 4<\/a>, 556<\/a>, and 591<\/a>; in 2005, chapters 271<\/a>, 325<\/a>, and 357<\/a>; in 2006, chapters 200<\/a>, 231<\/a>, and 400<\/a>; in 2007, chapters 88<\/a>, 322<\/a>, and 609<\/a>; in 2008, chapters 26<\/a>, 94<\/a>, and 143<\/a>; in 2009, chapters 40<\/a> and 44<\/a>; in 2010, chapters 264<\/a> and 849<\/a>; in 2012, chapters 97<\/a> and 288<\/a>; in 2013, chapters 39<\/a>, 271<\/a>, 287<\/a>, 393<\/a>, and 652<\/a>; in 2014, chapters 50<\/a> and 409<\/a>; in 2015, chapters 487<\/a>, 502<\/a>, 503<\/a>, 593<\/a>, and 615<\/a>; in 2016, chapter 483<\/a>; in 2017, chapters 116<\/a> and 447<\/a>; in 2018, chapters 28<\/a> and 292<\/a>; in 2020, chapters 64<\/a>, 247<\/a>, and 251<\/a>; in 2022, chapters 30<\/a> and 578<\/a>; in 2023, chapters 148<\/a> and 149<\/a>.<\/p>","references":[{"id":63091,"section_number":"58.1-3295.3","catch_line":"Assessment of real property; data centers","order_by":null,"url":"\/58.1-3295.3\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"}],"refers_to":[{"id":79396,"section_number":"15.2-1731","catch_line":"Establishment, etc., authorized; powers, authority and immunities generally","order_by":null,"url":"\/15.2-1731\/"},{"id":55901,"section_number":"15.2-4600","catch_line":"Short title; application","order_by":null,"url":"\/15.2-4600\/"},{"id":82648,"section_number":"15.2-4607","catch_line":"Annual special improvements tax; use of revenues","order_by":null,"url":"\/15.2-4607\/"},{"id":74269,"section_number":"32.1-111.1","catch_line":"Definitions","order_by":null,"url":"\/32.1-111.1\/"},{"id":71344,"section_number":"32.1-162.21","catch_line":"Definitions","order_by":null,"url":"\/32.1-162.21\/"},{"id":64678,"section_number":"36-85.3","catch_line":"Definitions","order_by":null,"url":"\/36-85.3\/"},{"id":58117,"section_number":"44-11","catch_line":"Department of Military Affairs; Adjutant General","order_by":null,"url":"\/44-11\/"},{"id":65677,"section_number":"44-54.4","catch_line":"Organization; definitions","order_by":null,"url":"\/44-54.4\/"},{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":67501,"section_number":"46.2-1400","catch_line":"\"Ridesharing arrangement\" defined","order_by":null,"url":"\/46.2-1400\/"},{"id":84929,"section_number":"46.2-1500","catch_line":"Definitions","order_by":null,"url":"\/46.2-1500\/"},{"id":74958,"section_number":"46.2-730","catch_line":"License plates for antique motor vehicles and antique trailers; fee","order_by":null,"url":"\/46.2-730\/"},{"id":66109,"section_number":"46.2-749.3","catch_line":"Special license plates for clean special fuel vehicles","order_by":null,"url":"\/46.2-749.3\/"},{"id":62210,"section_number":"56-576","catch_line":"Definitions","order_by":null,"url":"\/56-576\/"},{"id":62439,"section_number":"58.1-3284.1","catch_line":"Assessment of lots and open spaces in certain planned development subdivisions","order_by":null,"url":"\/58.1-3284.1\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":79607,"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","order_by":null,"url":"\/58.1-3505\/"},{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"},{"id":57594,"section_number":"58.1-3509","catch_line":"Merchants' capital subject to local taxation; rate limit","order_by":null,"url":"\/58.1-3509\/"},{"id":75221,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","order_by":null,"url":"\/58.1-3510.4\/"},{"id":60286,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","order_by":null,"url":"\/58.1-3516\/"},{"id":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"},{"id":81897,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","order_by":null,"url":"\/58.1-3703\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"}],"permalink":{"id":257761,"object_type":"law","relational_id":84228,"identifier":"58.1-3506","token":"58.1\/III\/35\/1\/58.1-3506","url":"\/58.1-3506\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3506\/","token":"58.1\/III\/35\/1\/58.1-3506","dublin_core":{"Title":"Other classifications of tangible personal property for taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3506","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The items of property set forth below are each declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of tangible personal property provided in this chapter: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> a. Boats or watercraft weighing five tons or more, not used solely for business purposes;\n\t\t\t\tb. Boats or watercraft weighing less than five tons, not used solely for business purposes; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Aircraft having a maximum passenger seating capacity of no more than 50 that are owned and operated by scheduled air carriers operating under certificates of public convenience and necessity issued by the State Corporation Commission or the Civil Aeronautics Board; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Aircraft having a registered empty gross weight equal to or greater than 20,000 pounds that are not owned or operated by scheduled air carriers recognized under federal law<\/span>, but not including any aircraft described in subdivision 4; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Aircraft that are (i) considered Warbirds, manufactured and intended for military use, excluding those manufactured after 1954, and (ii) used only for (a) exhibit or display to the general public and otherwise used for educational purposes (including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation), or (b) airshow and flight demonstrations (including such flights necessary for testing, maintaining, or preparing such aircraft for safe operation), shall constitute a new class of property. Such class of property shall not include any aircraft used for commercial purposes, including transportation and other services for a fee; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> All other aircraft not included in subdivision 2, 3, or 4 and flight simulators; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Antique motor vehicles as defined in § 46.2-100<\/a> which may be used for general transportation purposes as provided in subsection D of § 46.2-730<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Tangible personal property used in a research and development business; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Heavy construction machinery not used for business purposes, including land movers, bulldozers, front-end loaders, graders, packers, power shovels, cranes, pile drivers, forest harvesting and silvicultural activity equipment except as exempted under § 58.1-3505<\/a>, and ditch and other types of diggers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Generating equipment purchased after December 31, 1974, for the purpose of changing the energy source of a manufacturing plant from oil or natural gas to coal, wood, wood bark, wood residue, or any other alternative energy source for use in manufacturing and any cogeneration equipment purchased to achieve more efficient use of any energy source. Such generating equipment and cogeneration equipment shall include, without limitation, such equipment purchased by firms engaged in the business of generating electricity or steam, or both; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Vehicles without motive power, used or designed to be used as manufactured homes as defined in § 36-85.3<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Computer hardware used by businesses primarily engaged in providing data processing services to other nonrelated or nonaffiliated businesses; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Privately owned pleasure boats and watercraft, 18 feet and over, used for recreational purposes only; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Privately owned vans with a seating capacity of not less than seven nor more than 15 persons, including the driver, used exclusively pursuant to a ridesharing arrangement as defined in § 46.2-1400<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Motor vehicles specially equipped to provide transportation for individuals with physical disabilities; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Motor vehicles (i) owned by members of a volunteer emergency medical services agency or a member of a volunteer fire department<\/span> or (ii) leased by volunteer emergency medical services personnel or a member of a volunteer fire department<\/span> if the volunteer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is owned by each volunteer member who meets the definition of “emergency medical services personnel” in § 32.1-111.1<\/a> or volunteer fire department<\/span> member, or leased by each volunteer member who meets the definition of “emergency medical services personnel” in § 32.1-111.1<\/a> or volunteer fire department<\/span> member if the volunteer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle, may be specially classified under this section, provided the volunteer regularly responds to emergency calls. The volunteer shall furnish the commissioner of revenue, or other assessing officer, with a certification by the chief of the volunteer emergency medical services agency or volunteer fire department<\/span>, that the volunteer is an individual who meets the definition of “emergency medical services personnel” in § 32.1-111.1<\/a> or a member of the volunteer fire department<\/span> who regularly responds to calls or regularly performs other duties for the emergency medical services agency or fire department<\/span>, and the motor vehicle owned or leased by the volunteer is identified. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the volunteer, to accept a certification after the January 31 deadline. In any county that prorates the assessment of tangible personal property pursuant to § 58.1-3516<\/a>, a replacement vehicle may be certified and classified pursuant to this subsection when the vehicle certified as of the immediately prior January date is transferred during the tax year; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Motor vehicles (i) owned by auxiliary members of a volunteer emergency medical services agency or volunteer fire department<\/span> or (ii) leased by auxiliary members of a volunteer emergency medical services agency or volunteer fire department<\/span> if the auxiliary member is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by each auxiliary volunteer fire department<\/span> or emergency medical services agency member may be specially classified under this section. The auxiliary member shall furnish the commissioner of revenue, or other assessing officer, with a certification by the chief of the volunteer emergency medical services agency or volunteer fire department<\/span>, that the volunteer is an auxiliary member of the volunteer emergency medical services agency or fire department<\/span> who regularly performs duties for the emergency medical services agency or fire department<\/span>, and the motor vehicle is identified as regularly used for such purpose; however, if a volunteer meets the definition of “emergency medical services personnel” in § 32.1-111.1<\/a> or volunteer fire department<\/span> member and an auxiliary member are members of the same household, that household shall be allowed no more than two special classifications under this subdivision or subdivision 15. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the auxiliary member, to accept a certification after the January 31 deadline; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> Motor vehicles owned by a nonprofit organization and used to deliver meals to homebound persons or provide transportation to senior citizens or individuals with disabilities in the community to carry out the purposes of the nonprofit organization; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> Privately owned camping trailers as defined in § 46.2-100<\/a>, and privately owned travel trailers as defined in § 46.2-1500<\/a>, which are used for recreational purposes only, and privately owned trailers as defined in § 46.2-100<\/a>, which are designed and used for the transportation of horses except those trailers described in subdivision A 11 of § 58.1-3505<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

19.<\/span> One motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled as certified by the Department<\/span> of Veterans Services. In order<\/span> to qualify, the veteran shall provide a written statement to the commissioner of revenue or other assessing officer from the Department<\/span> of Veterans Services that the veteran has been so designated or classified by the Department<\/span> of Veterans Services as to meet the requirements of this section, and that his disability is service-connected. For purposes of this section, a person is blind if he meets the provisions of § 46.2-100<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

20.<\/span> Motor vehicles (i) owned by persons who have been appointed to serve as auxiliary police officers pursuant to Article 3 (§ 15.2-1731<\/a> et seq.) of Chapter 17 of Title 15.2 or (ii) leased by persons who have been so appointed to serve as auxiliary police officers if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by each auxiliary police officer to respond to auxiliary police duties may be specially classified under this section. In order<\/span> to qualify for such classification, any auxiliary police officer who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the commissioner of revenue or other assessing officer with a certification from the governing body that has appointed such auxiliary police officer or from the official who has appointed such auxiliary officers. That certification shall state that the applicant is an auxiliary police officer who regularly uses a motor vehicle to respond to auxiliary police duties, and it shall state that the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

21.<\/span> Until the first to occur of June 30, 2029, or the date that a special improvements tax is no longer levied under § 15.2-4607<\/a> on property within a Multicounty Transportation Improvement District created pursuant to Chapter 46 (§ 15.2-4600<\/a> et seq.) of Title 15.2, tangible personal property that is used in manufacturing, testing, or operating satellites within a Multicounty Transportation Improvement District, provided that such business personal property is put into service within the District on or after July 1, 1999; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

22.<\/span> Motor vehicles which use clean special fuels as defined in § 46.2-749.3<\/a>, which shall not include any vehicle described in subdivision 38 or 40; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

23.<\/span> Wild or exotic animals<\/span> kept for public exhibition in an indoor or outdoor facility that is properly licensed by the federal government, the Commonwealth, or both, and that is properly zoned for such use. “Wild animals<\/span>” means any animals that are found in the wild, or in a wild state, within the boundaries of the United States, its territories or possessions<\/span>. “Exotic animals<\/span>” means any animals that are found in the wild, or in a wild state, and are native to a foreign country; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

24.<\/span> Furniture, office, and maintenance equipment, exclusive of motor vehicles, that are owned and used by an organization whose real property is assessed in accordance with § 58.1-3284.1<\/a> and that is used by that organization for the purpose of maintaining or using the open or common space within a residential development; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

25.<\/span> Motor vehicles, trailers, and semitrailers with a gross vehicle weight of 10,000 pounds or more used to transport property or passengers for hire by a motor carrier engaged in interstate commerce; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

26.<\/span> All tangible personal property employed in a trade or business other than that described in subdivisions A 1 through A 20, except for subdivision A 18, of § 58.1-3503<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

27.<\/span> Programmable computer equipment and peripherals employed in a trade or business; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

28.<\/span> Privately owned pleasure boats and watercraft, motorized and under 18 feet, used for recreational purposes only; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

29.<\/span> Privately owned pleasure boats and watercraft, nonmotorized and under 18 feet, used for recreational purposes only; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

30.<\/span> Privately owned motor homes as defined in § 46.2-100<\/a> that are used for recreational purposes only; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

31.<\/span> Tangible personal property used in the provision of Internet services<\/span>. For purposes of this subdivision, “Internet service<\/span>” means a service, including an Internet Web-hosting service, that enables users to access content, information, electronic mail, and the Internet as part of a package of services sold to customers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

32.<\/span> Motor vehicles (i) owned by persons who serve as auxiliary, reserve, volunteer, or special deputy sheriffs or (ii) leased by persons who serve as auxiliary, reserve, volunteer, or special deputy sheriffs if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. For purposes of this subdivision, the term “auxiliary deputy sheriff<\/span>” means auxiliary, reserve, volunteer, or special deputy sheriff. One motor vehicle that is regularly used by each auxiliary deputy sheriff<\/span> to respond to auxiliary deputy sheriff<\/span> duties may be specially classified under this section. In order<\/span> to qualify for such classification, any auxiliary deputy sheriff<\/span> who applies for such classification shall identify the vehicle for which this classification is sought, and shall furnish the commissioner of revenue or other assessing officer with a certification from the governing body that has appointed such auxiliary deputy sheriff<\/span> or from the official who has appointed such auxiliary deputy sheriff<\/span>. That certification shall state that the applicant is an auxiliary deputy sheriff<\/span> who regularly uses a motor vehicle to respond to such auxiliary duties, and it shall state that the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

33.<\/span> Forest harvesting and silvicultural activity equipment, except as exempted under § 58.1-3505<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

34.<\/span> Equipment used primarily for research, development, production, or provision of biotechnology for the purpose of developing or providing products or processes for specific commercial or public purposes, including medical, pharmaceutical, nutritional, and other health-related purposes; agricultural purposes; or environmental purposes but not for human cloning purposes as defined in § 32.1-162.21<\/a> or for products or purposes related to human embryo stem cells. For purposes of this section, biotechnology equipment means equipment directly used in activities associated with the science of living things; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

35.<\/span> Boats or watercraft weighing less than five tons, used for business purposes only; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

36.<\/span> Boats or watercraft weighing five tons or more, used for business purposes only; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

37.<\/span> Tangible personal property which is owned and operated by a service provider who is not a CMRS provider and is not licensed by the FCC used to provide, for a fee, wireless broadband Internet service<\/span>. For purposes of this subdivision, “wireless broadband Internet service<\/span>” means a service that enables customers to access, through a wireless connection at an upload or download bit rate of more than one megabyte per second, Internet service, as defined in § 58.1-602<\/a>, as part of a package of services sold to customers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

38.<\/span> Low-speed vehicles as defined in § 46.2-100<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

39.<\/span> Motor vehicles with a seating capacity of not less than 30 persons, including the driver; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

40.<\/span> Motor vehicles powered solely by electricity; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

41.<\/span> Tangible personal property designed and used primarily for the purpose of manufacturing a product from renewable energy as defined in § 56-576<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

42.<\/span> Motor vehicles leased by a county, city, town, or constitutional officer if the locality or constitutional officer is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

43.<\/span> Computer equipment and peripherals used in a data center<\/span>. For purposes of this subdivision, “data center<\/span>” means a facility whose primary services are the storage, management, and processing of digital data and is used to house (i) computer and network systems, including associated components such as servers, network equipment and appliances, telecommunications, and data storage systems; (ii) systems for monitoring and managing infrastructure performance; (iii) equipment used for the transformation, transmission, distribution, or management of at least one megawatt of capacity of electrical power and cooling, including substations, uninterruptible power supply systems, all electrical plant equipment, and associated air handlers; (iv) Internet-related equipment and services; (v) data communications connections; (vi) environmental controls; (vii) fire protection systems; and (viii) security systems and services; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

44.<\/span> Motor vehicles (i) owned by persons who serve as uniformed members of the Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4<\/a> et seq.) of Chapter 1 of Title 44 or (ii) leased by persons who serve as uniformed members of the Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4<\/a> et seq.) of Chapter 1 of Title 44 if the person is obligated by the terms of the lease to pay tangible personal property tax on the motor vehicle. One motor vehicle that is regularly used by a uniformed member of the Virginia Defense Force to respond to his official duties may be specially classified under this section. In order<\/span> to qualify for such classification, any person who applies for such classification shall identify the vehicle for which the classification is sought and shall furnish to the commissioner of the revenue or other assessing officer a certification from the Adjutant General of the Department<\/span> of Military Affairs under § 44-11<\/a>. That certification shall state that (a) the applicant is a uniformed member of the Virginia Defense Force who regularly uses a motor vehicle to respond to his official duties, and (b) the vehicle for which the classification is sought is the vehicle that is regularly used for that purpose. The certification shall be submitted by January 31 of each year to the commissioner of the revenue or other assessing officer; however, the commissioner of revenue or other assessing officer shall be authorized, in his discretion, and for good cause shown and without fault on the part of the member, to accept a certification after the January 31 deadline; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

45.<\/span> If a locality has adopted an ordinance<\/span> pursuant to subsection D of § 58.1-3703<\/a>, tangible personal property of a business that qualifies under such ordinance<\/span> for the first two tax years in which the business is subject to tax upon its personal property pursuant to this chapter. If a locality has not adopted such ordinance<\/span>, this classification shall apply to the tangible personal property for such first two tax years of a business that otherwise meets the requirements of subsection D of § 58.1-3703<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

46.<\/span> Miscellaneous and incidental tangible personal property employed in a trade or business that is not classified as machinery and tools pursuant to Article 2 (§ 58.1-3507<\/a> et seq.), merchants’ capital pursuant to Article 3 (§ 58.1-3509<\/a> et seq.), or short-term rental property pursuant to Article 3.1 (§ 58.1-3510.4<\/a> et seq.), and has an original cost of less than $500. A county, city, or town shall allow a taxpayer<\/span> to provide an aggregate estimate of the total cost of all such property owned by the taxpayer<\/span> that qualifies under this subdivision, in lieu of a specific, itemized list; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

47.<\/span> Commercial fishing vessels and property permanently attached to such vessels; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

48.<\/span> The following classifications of vehicles:\n\t\t\t\ta. Automobiles as described in subdivision A 3 of § 58.1-3503<\/a>;\n\t\t\t\tb. Trucks of less than two tons as described in subdivision A 4 of § 58.1-3503<\/a>;\n\t\t\t\tc. Trucks and other vehicles as described in subdivision A 5 of § 58.1-3503<\/a>;\n\t\t\t\td. Motor vehicles with specially designed equipment for use by individuals with disabilities as described in subdivision A 9 of § 58.1-3503<\/a>; and\n\t\t\t\te. Motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles as described in subdivision A 10 of § 58.1-3503<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The governing body of any county, city, or town may levy<\/span> a tax on the property enumerated in subsection A at different rates from the tax levied on other tangible personal property. The rates of tax and the rates of assessment shall (i) for purposes of subdivisions A 1, 2, 3, 4, 5, 6, 8, 11 through 20, 22 through 24, and 26 through 47, not exceed that applicable to the general class of tangible personal property, (ii) for purposes of subdivisions A 7, 9, 21, and 25, not exceed that applicable to machinery and tools, and (iii) for purposes of subdivision A 10, equal that applicable to real property. If an item of personal property is included in multiple classifications under subsection A, then the rate of tax shall be the lowest rate assigned to such classifications. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding any other provision of this section, for any qualifying vehicle, as such term is defined in § 58.1-3523<\/a>, (i) included in any separate class of property in subsection A and (ii) assessed for tangible personal property taxes by a county, city, or town receiving a payment from the Commonwealth under Chapter 35.1 (§ 58.1-3523<\/a> et seq.) for providing tangible personal property tax relief, the county, city, or town may levy<\/span> the tangible personal property tax on such qualifying vehicle at a rate not to exceed the rates of tax and rates of assessment required under such chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nOTHER CLASSIFICATIONS OF TANGIBLE PERSONAL PROPERTY FOR TAXATION (\u00a7 58.1-3506)\n\nA. The items of property set forth below are each declared to be a separate\nclass of property and shall constitute a classification for local taxation\nseparate from other classifications of tangible personal property provided in\nthis chapter:\n\n 1. a. Boats or watercraft weighing five tons or more, not used solely for\n business purposes;\n \t\t\t\tb. Boats or watercraft weighing less than five tons, not used solely for\n business purposes;\n\n 2. Aircraft having a maximum passenger seating capacity of no more than 50\n that are owned and operated by scheduled air carriers operating under\n certificates of public convenience and necessity issued by the State\n Corporation Commission or the Civil Aeronautics Board;\n\n 3. Aircraft having a registered empty gross weight equal to or greater than\n 20,000 pounds that are not owned or operated by scheduled air carriers\n recognized under federal law, but not including any aircraft described in\n subdivision 4;\n\n 4. Aircraft that are (i) considered Warbirds, manufactured and intended for\n military use, excluding those manufactured after 1954, and (ii) used only for\n (a) exhibit or display to the general public and otherwise used for\n educational purposes (including such flights as are necessary for testing,\n maintaining, or preparing such aircraft for safe operation), or (b) airshow\n and flight demonstrations (including such flights necessary for testing,\n maintaining, or preparing such aircraft for safe operation), shall constitute\n a new class of property. Such class of property shall not include any aircraft\n used for commercial purposes, including transportation and other services for\n a fee;\n\n 5. All other aircraft not included in subdivision 2, 3, or 4 and flight\n simulators;\n\n 6. Antique motor vehicles as defined in § 46.2-100 which may be used for\n general transportation purposes as provided in subsection D of §\n 46.2-730;\n\n 7. Tangible personal property used in a research and development business;\n\n 8. Heavy construction machinery not used for business purposes, including land\n movers, bulldozers, front-end loaders, graders, packers, power shovels,\n cranes, pile drivers, forest harvesting and silvicultural activity equipment\n except as exempted under § 58.1-3505, and ditch and other types of\n diggers;\n\n 9. Generating equipment purchased after December 31, 1974, for the purpose of\n changing the energy source of a manufacturing plant from oil or natural gas to\n coal, wood, wood bark, wood residue, or any other alternative energy source\n for use in manufacturing and any cogeneration equipment purchased to achieve\n more efficient use of any energy source. Such generating equipment and\n cogeneration equipment shall include, without limitation, such equipment\n purchased by firms engaged in the business of generating electricity or steam,\n or both;\n\n 10. Vehicles without motive power, used or designed to be used as manufactured\n homes as defined in § 36-85.3;\n\n 11. Computer hardware used by businesses primarily engaged in providing data\n processing services to other nonrelated or nonaffiliated businesses;\n\n 12. Privately owned pleasure boats and watercraft, 18 feet and over, used for\n recreational purposes only;\n\n 13. Privately owned vans with a seating capacity of not less than seven nor\n more than 15 persons, including the driver, used exclusively pursuant to a\n ridesharing arrangement as defined in § 46.2-1400;\n\n 14. Motor vehicles specially equipped to provide transportation for\n individuals with physical disabilities;\n\n 15. Motor vehicles (i) owned by members of a volunteer emergency medical\n services agency or a member of a volunteer fire department or (ii) leased by\n volunteer emergency medical services personnel or a member of a volunteer fire\n department if the volunteer is obligated by the terms of the lease to pay\n tangible personal property tax on the motor vehicle. One motor vehicle that is\n owned by each volunteer member who meets the definition of “emergency\n medical services personnel” in § 32.1-111.1 or volunteer fire\n department member, or leased by each volunteer member who meets the definition\n of “emergency medical services personnel” in § 32.1-111.1 or\n volunteer fire department member if the volunteer is obligated by the terms of\n the lease to pay tangible personal property tax on the motor vehicle, may be\n specially classified under this section, provided the volunteer regularly\n responds to emergency calls. The volunteer shall furnish the commissioner of\n revenue, or other assessing officer, with a certification by the chief of the\n volunteer emergency medical services agency or volunteer fire department, that\n the volunteer is an individual who meets the definition of “emergency\n medical services personnel” in § 32.1-111.1 or a member of the\n volunteer fire department who regularly responds to calls or regularly\n performs other duties for the emergency medical services agency or fire\n department, and the motor vehicle owned or leased by the volunteer is\n identified. The certification shall be submitted by January 31 of each year to\n the commissioner of revenue or other assessing officer; however, the\n commissioner of revenue or other assessing officer shall be authorized, in his\n discretion, and for good cause shown and without fault on the part of the\n volunteer, to accept a certification after the January 31 deadline. In any\n county that prorates the assessment of tangible personal property pursuant to\n § 58.1-3516, a replacement vehicle may be certified and classified\n pursuant to this subsection when the vehicle certified as of the immediately\n prior January date is transferred during the tax year;\n\n 16. Motor vehicles (i) owned by auxiliary members of a volunteer emergency\n medical services agency or volunteer fire department or (ii) leased by\n auxiliary members of a volunteer emergency medical services agency or\n volunteer fire department if the auxiliary member is obligated by the terms of\n the lease to pay tangible personal property tax on the motor vehicle. One\n motor vehicle that is regularly used by each auxiliary volunteer fire\n department or emergency medical services agency member may be specially\n classified under this section. The auxiliary member shall furnish the\n commissioner of revenue, or other assessing officer, with a certification by\n the chief of the volunteer emergency medical services agency or volunteer fire\n department, that the volunteer is an auxiliary member of the volunteer\n emergency medical services agency or fire department who regularly performs\n duties for the emergency medical services agency or fire department, and the\n motor vehicle is identified as regularly used for such purpose; however, if a\n volunteer meets the definition of “emergency medical services\n personnel” in § 32.1-111.1 or volunteer fire department member and\n an auxiliary member are members of the same household, that household shall be\n allowed no more than two special classifications under this subdivision or\n subdivision 15. The certification shall be submitted by January 31 of each\n year to the commissioner of revenue or other assessing officer; however, the\n commissioner of revenue or other assessing officer shall be authorized, in his\n discretion, and for good cause shown and without fault on the part of the\n auxiliary member, to accept a certification after the January 31 deadline;\n\n 17. Motor vehicles owned by a nonprofit organization and used to deliver meals\n to homebound persons or provide transportation to senior citizens or\n individuals with disabilities in the community to carry out the purposes of\n the nonprofit organization;\n\n 18. Privately owned camping trailers as defined in § 46.2-100, and\n privately owned travel trailers as defined in § 46.2-1500, which are used\n for recreational purposes only, and privately owned trailers as defined in\n § 46.2-100, which are designed and used for the transportation of horses\n except those trailers described in subdivision A 11 of § 58.1-3505;\n\n 19. One motor vehicle owned and regularly used by a veteran who has either\n lost, or lost the use of, one or both legs, or an arm or a hand, or who is\n blind or who is permanently and totally disabled as certified by the\n Department of Veterans Services. In order to qualify, the veteran shall\n provide a written statement to the commissioner of revenue or other assessing\n officer from the Department of Veterans Services that the veteran has been so\n designated or classified by the Department of Veterans Services as to meet the\n requirements of this section, and that his disability is service-connected.\n For purposes of this section, a person is blind if he meets the provisions of\n § 46.2-100;\n\n 20. Motor vehicles (i) owned by persons who have been appointed to serve as\n auxiliary police officers pursuant to Article 3 (§ 15.2-1731 et seq.) of\n Chapter 17 of Title 15.2 or (ii) leased by persons who have been so appointed\n to serve as auxiliary police officers if the person is obligated by the terms\n of the lease to pay tangible personal property tax on the motor vehicle. One\n motor vehicle that is regularly used by each auxiliary police officer to\n respond to auxiliary police duties may be specially classified under this\n section. In order to qualify for such classification, any auxiliary police\n officer who applies for such classification shall identify the vehicle for\n which this classification is sought, and shall furnish the commissioner of\n revenue or other assessing officer with a certification from the governing\n body that has appointed such auxiliary police officer or from the official who\n has appointed such auxiliary officers. That certification shall state that the\n applicant is an auxiliary police officer who regularly uses a motor vehicle to\n respond to auxiliary police duties, and it shall state that the vehicle for\n which the classification is sought is the vehicle that is regularly used for\n that purpose. The certification shall be submitted by January 31 of each year\n to the commissioner of revenue or other assessing officer; however, the\n commissioner of revenue or other assessing officer shall be authorized, in his\n discretion, and for good cause shown and without fault on the part of the\n member, to accept a certification after the January 31 deadline;\n\n 21. Until the first to occur of June 30, 2029, or the date that a special\n improvements tax is no longer levied under § 15.2-4607 on property within\n a Multicounty Transportation Improvement District created pursuant to Chapter\n 46 (§ 15.2-4600 et seq.) of Title 15.2, tangible personal property that\n is used in manufacturing, testing, or operating satellites within a\n Multicounty Transportation Improvement District, provided that such business\n personal property is put into service within the District on or after July 1,\n 1999;\n\n 22. Motor vehicles which use clean special fuels as defined in §\n 46.2-749.3, which shall not include any vehicle described in subdivision 38 or\n 40;\n\n 23. Wild or exotic animals kept for public exhibition in an indoor or outdoor\n facility that is properly licensed by the federal government, the\n Commonwealth, or both, and that is properly zoned for such use. “Wild\n animals” means any animals that are found in the wild, or in a wild\n state, within the boundaries of the United States, its territories or\n possessions. “Exotic animals” means any animals that are found in\n the wild, or in a wild state, and are native to a foreign country;\n\n 24. Furniture, office, and maintenance equipment, exclusive of motor vehicles,\n that are owned and used by an organization whose real property is assessed in\n accordance with § 58.1-3284.1 and that is used by that organization for\n the purpose of maintaining or using the open or common space within a\n residential development;\n\n 25. Motor vehicles, trailers, and semitrailers with a gross vehicle weight of\n 10,000 pounds or more used to transport property or passengers for hire by a\n motor carrier engaged in interstate commerce;\n\n 26. All tangible personal property employed in a trade or business other than\n that described in subdivisions A 1 through A 20, except for subdivision A 18,\n of § 58.1-3503;\n\n 27. Programmable computer equipment and peripherals employed in a trade or\n business;\n\n 28. Privately owned pleasure boats and watercraft, motorized and under 18\n feet, used for recreational purposes only;\n\n 29. Privately owned pleasure boats and watercraft, nonmotorized and under 18\n feet, used for recreational purposes only;\n\n 30. Privately owned motor homes as defined in § 46.2-100 that are used\n for recreational purposes only;\n\n 31. Tangible personal property used in the provision of Internet services. For\n purposes of this subdivision, “Internet service” means a service,\n including an Internet Web-hosting service, that enables users to access\n content, information, electronic mail, and the Internet as part of a package\n of services sold to customers;\n\n 32. Motor vehicles (i) owned by persons who serve as auxiliary, reserve,\n volunteer, or special deputy sheriffs or (ii) leased by persons who serve as\n auxiliary, reserve, volunteer, or special deputy sheriffs if the person is\n obligated by the terms of the lease to pay tangible personal property tax on\n the motor vehicle. For purposes of this subdivision, the term “auxiliary\n deputy sheriff” means auxiliary, reserve, volunteer, or special deputy\n sheriff. One motor vehicle that is regularly used by each auxiliary deputy\n sheriff to respond to auxiliary deputy sheriff duties may be specially\n classified under this section. In order to qualify for such classification,\n any auxiliary deputy sheriff who applies for such classification shall\n identify the vehicle for which this classification is sought, and shall\n furnish the commissioner of revenue or other assessing officer with a\n certification from the governing body that has appointed such auxiliary deputy\n sheriff or from the official who has appointed such auxiliary deputy sheriff.\n That certification shall state that the applicant is an auxiliary deputy\n sheriff who regularly uses a motor vehicle to respond to such auxiliary\n duties, and it shall state that the vehicle for which the classification is\n sought is the vehicle that is regularly used for that purpose. The\n certification shall be submitted by January 31 of each year to the\n commissioner of revenue or other assessing officer; however, the commissioner\n of revenue or other assessing officer shall be authorized, in his discretion,\n and for good cause shown and without fault on the part of the member, to\n accept a certification after the January 31 deadline;\n\n 33. Forest harvesting and silvicultural activity equipment, except as exempted\n under § 58.1-3505;\n\n 34. Equipment used primarily for research, development, production, or\n provision of biotechnology for the purpose of developing or providing products\n or processes for specific commercial or public purposes, including medical,\n pharmaceutical, nutritional, and other health-related purposes; agricultural\n purposes; or environmental purposes but not for human cloning purposes as\n defined in § 32.1-162.21 or for products or purposes related to human\n embryo stem cells. For purposes of this section, biotechnology equipment means\n equipment directly used in activities associated with the science of living\n things;\n\n 35. Boats or watercraft weighing less than five tons, used for business\n purposes only;\n\n 36. Boats or watercraft weighing five tons or more, used for business purposes\n only;\n\n 37. Tangible personal property which is owned and operated by a service\n provider who is not a CMRS provider and is not licensed by the FCC used to\n provide, for a fee, wireless broadband Internet service. For purposes of this\n subdivision, “wireless broadband Internet service” means a service\n that enables customers to access, through a wireless connection at an upload\n or download bit rate of more than one megabyte per second, Internet service,\n as defined in § 58.1-602, as part of a package of services sold to\n customers;\n\n 38. Low-speed vehicles as defined in § 46.2-100;\n\n 39. Motor vehicles with a seating capacity of not less than 30 persons,\n including the driver;\n\n 40. Motor vehicles powered solely by electricity;\n\n 41. Tangible personal property designed and used primarily for the purpose of\n manufacturing a product from renewable energy as defined in § 56-576;\n\n 42. Motor vehicles leased by a county, city, town, or constitutional officer\n if the locality or constitutional officer is obligated by the terms of the\n lease to pay tangible personal property tax on the motor vehicle;\n\n 43. Computer equipment and peripherals used in a data center. For purposes of\n this subdivision, “data center” means a facility whose primary\n services are the storage, management, and processing of digital data and is\n used to house (i) computer and network systems, including associated\n components such as servers, network equipment and appliances,\n telecommunications, and data storage systems; (ii) systems for monitoring and\n managing infrastructure performance; (iii) equipment used for the\n transformation, transmission, distribution, or management of at least one\n megawatt of capacity of electrical power and cooling, including substations,\n uninterruptible power supply systems, all electrical plant equipment, and\n associated air handlers; (iv) Internet-related equipment and services; (v)\n data communications connections; (vi) environmental controls; (vii) fire\n protection systems; and (viii) security systems and services;\n\n 44. Motor vehicles (i) owned by persons who serve as uniformed members of the\n Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4 et seq.) of\n Chapter 1 of Title 44 or (ii) leased by persons who serve as uniformed members\n of the Virginia Defense Force pursuant to Article 4.2 (§ 44-54.4 et seq.)\n of Chapter 1 of Title 44 if the person is obligated by the terms of the lease\n to pay tangible personal property tax on the motor vehicle. One motor vehicle\n that is regularly used by a uniformed member of the Virginia Defense Force to\n respond to his official duties may be specially classified under this section.\n In order to qualify for such classification, any person who applies for such\n classification shall identify the vehicle for which the classification is\n sought and shall furnish to the commissioner of the revenue or other assessing\n officer a certification from the Adjutant General of the Department of\n Military Affairs under § 44-11. That certification shall state that (a)\n the applicant is a uniformed member of the Virginia Defense Force who\n regularly uses a motor vehicle to respond to his official duties, and (b) the\n vehicle for which the classification is sought is the vehicle that is\n regularly used for that purpose. The certification shall be submitted by\n January 31 of each year to the commissioner of the revenue or other assessing\n officer; however, the commissioner of revenue or other assessing officer shall\n be authorized, in his discretion, and for good cause shown and without fault\n on the part of the member, to accept a certification after the January 31\n deadline;\n\n 45. If a locality has adopted an ordinance pursuant to subsection D of §\n 58.1-3703, tangible personal property of a business that qualifies under such\n ordinance for the first two tax years in which the business is subject to tax\n upon its personal property pursuant to this chapter. If a locality has not\n adopted such ordinance, this classification shall apply to the tangible\n personal property for such first two tax years of a business that otherwise\n meets the requirements of subsection D of § 58.1-3703;\n\n 46. Miscellaneous and incidental tangible personal property employed in a\n trade or business that is not classified as machinery and tools pursuant to\n Article 2 (§ 58.1-3507 et seq.), merchants’ capital pursuant to\n Article 3 (§ 58.1-3509 et seq.), or short-term rental property pursuant\n to Article 3.1 (§ 58.1-3510.4 et seq.), and has an original cost of less\n than $500. A county, city, or town shall allow a taxpayer to provide an\n aggregate estimate of the total cost of all such property owned by the\n taxpayer that qualifies under this subdivision, in lieu of a specific,\n itemized list;\n\n 47. Commercial fishing vessels and property permanently attached to such\n vessels; and\n\n 48. The following classifications of vehicles:\n \t\t\t\ta. Automobiles as described in subdivision A 3 of § 58.1-3503;\n \t\t\t\tb. Trucks of less than two tons as described in subdivision A 4 of §\n 58.1-3503;\n \t\t\t\tc. Trucks and other vehicles as described in subdivision A 5 of §\n 58.1-3503;\n \t\t\t\td. Motor vehicles with specially designed equipment for use by individuals\n with disabilities as described in subdivision A 9 of § 58.1-3503; and\n \t\t\t\te. Motorcycles, mopeds, all-terrain vehicles, off-road motorcycles,\n campers, and other recreational vehicles as described in subdivision A 10 of\n § 58.1-3503.\n\nB. The governing body of any county, city, or town may levy a tax on the\nproperty enumerated in subsection A at different rates from the tax levied on\nother tangible personal property. The rates of tax and the rates of assessment\nshall (i) for purposes of subdivisions A 1, 2, 3, 4, 5, 6, 8, 11 through 20, 22\nthrough 24, and 26 through 47, not exceed that applicable to the general class\nof tangible personal property, (ii) for purposes of subdivisions A 7, 9, 21, and\n25, not exceed that applicable to machinery and tools, and (iii) for purposes of\nsubdivision A 10, equal that applicable to real property. If an item of personal\nproperty is included in multiple classifications under subsection A, then the\nrate of tax shall be the lowest rate assigned to such classifications.\n\nC. Notwithstanding any other provision of this section, for any qualifying\nvehicle, as such term is defined in § 58.1-3523, (i) included in any\nseparate class of property in subsection A and (ii) assessed for tangible\npersonal property taxes by a county, city, or town receiving a payment from the\nCommonwealth under Chapter 35.1 (§ 58.1-3523 et seq.) for providing\ntangible personal property tax relief, the county, city, or town may levy the\ntangible personal property tax on such qualifying vehicle at a rate not to\nexceed the rates of tax and rates of assessment required under such chapter.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-829.2:1, 58-829.3, 58-829.5 to 58-829.9, 58-831.01;\n1960, c. 418; 1970, c. 655; 1976, c. 567; 1978, c. 155; 1979, cc. 351, 576;\n1980, c. 412; 1981, cc. 236, 445; 1982, c. 633; 1984, c. 675; 1985, c. 220;\n1986, c. 195; 1988, c. 822; 1989, cc. 80, 694; 1990, cc. 677, 693; 1991, cc.\n247, 330, 478; 1992, cc. 642, 680; 1993, c. 100; 1994, cc. 171, 221, 266, 631;\n1995, c. 142; 1996, cc. 537, 603, 605; 1997, cc. 244, 250, 433, 457; 1999, cc.\n289, 358; 2000, cc. 409, 413, 441, 442, 604; 2001, cc. 41, 447; 2002, cc. 6, 63,\n148, 337; 2003, cc. 657, 670; 2004, cc. 4, 556, 591; 2004, Sp. Sess. I, c. 1;\n2005, cc. 271, 325, 357; 2006, cc. 200, 231, 400; 2007, cc. 88, 322, 609; 2008,\ncc. 26, 94, 143; 2009, cc. 40, 44; 2010, cc. 264, 849; 2012, cc. 97, 288; 2013,\ncc. 39, 271, 287, 393, 652; 2014, cc. 50, 409; 2015, cc. 487, 502, 503, 593,\n615; 2016, c. 483; 2017, cc. 116, 447; 2018, cc. 28, 292; 2020, cc. 64, 247,\n251; 2021, Sp. Sess. I, c. 347; 2022, cc. 30, 578; 2023, cc. 148, 149.","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}}