                                 CODE OF VIRGINIA

OTHER CLASSIFICATIONS OF TANGIBLE PERSONAL PROPERTY FOR TAXATION (§ 58.1-3506)

A. 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:

   1. a. Boats or watercraft weighing five tons or more, not used solely for
   business purposes;
   				b. Boats or watercraft weighing less than five tons, not used solely for
   business purposes;

   2. 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;

   3. 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;

   4. 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;

   5. All other aircraft not included in subdivision 2, 3, or 4 and flight
   simulators;

   6. Antique motor vehicles as defined in &#xA7; 46.2-100 which may be used for
   general transportation purposes as provided in subsection D of &#xA7;
   46.2-730;

   7. Tangible personal property used in a research and development business;

   8. 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 &#xA7; 58.1-3505, and ditch and other types of
   diggers;

   9. 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;

   10. Vehicles without motive power, used or designed to be used as manufactured
   homes as defined in &#xA7; 36-85.3;

   11. Computer hardware used by businesses primarily engaged in providing data
   processing services to other nonrelated or nonaffiliated businesses;

   12. Privately owned pleasure boats and watercraft, 18 feet and over, used for
   recreational purposes only;

   13. 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 &#xA7; 46.2-1400;

   14. Motor vehicles specially equipped to provide transportation for
   individuals with physical disabilities;

   15. 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 &#8220;emergency
   medical services personnel&#8221; in &#xA7; 32.1-111.1 or volunteer fire
   department member, or leased by each volunteer member who meets the definition
   of &#8220;emergency medical services personnel&#8221; in &#xA7; 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 &#8220;emergency
   medical services personnel&#8221; in &#xA7; 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
   &#xA7; 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. 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 &#8220;emergency medical services
   personnel&#8221; in &#xA7; 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. 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;

   18. Privately owned camping trailers as defined in &#xA7; 46.2-100, and
   privately owned travel trailers as defined in &#xA7; 46.2-1500, which are used
   for recreational purposes only, and privately owned trailers as defined in
   &#xA7; 46.2-100, which are designed and used for the transportation of horses
   except those trailers described in subdivision A 11 of &#xA7; 58.1-3505;

   19. 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
   &#xA7; 46.2-100;

   20. Motor vehicles (i) owned by persons who have been appointed to serve as
   auxiliary police officers pursuant to Article 3 (&#xA7; 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. Until the first to occur of June 30, 2029, or the date that a special
   improvements tax is no longer levied under &#xA7; 15.2-4607 on property within
   a Multicounty Transportation Improvement District created pursuant to Chapter
   46 (&#xA7; 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. Motor vehicles which use clean special fuels as defined in &#xA7;
   46.2-749.3, which shall not include any vehicle described in subdivision 38 or
   40;

   23. 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. &#8220;Wild
   animals&#8221; 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. &#8220;Exotic animals&#8221; means any animals that are found in
   the wild, or in a wild state, and are native to a foreign country;

   24. 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 &#xA7; 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. 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;

   26. 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 &#xA7; 58.1-3503;

   27. Programmable computer equipment and peripherals employed in a trade or
   business;

   28. Privately owned pleasure boats and watercraft, motorized and under 18
   feet, used for recreational purposes only;

   29. Privately owned pleasure boats and watercraft, nonmotorized and under 18
   feet, used for recreational purposes only;

   30. Privately owned motor homes as defined in &#xA7; 46.2-100 that are used
   for recreational purposes only;

   31. Tangible personal property used in the provision of Internet services. For
   purposes of this subdivision, &#8220;Internet service&#8221; 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. 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 &#8220;auxiliary
   deputy sheriff&#8221; 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. Forest harvesting and silvicultural activity equipment, except as exempted
   under &#xA7; 58.1-3505;

   34. 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 &#xA7; 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. Boats or watercraft weighing less than five tons, used for business
   purposes only;

   36. Boats or watercraft weighing five tons or more, used for business purposes
   only;

   37. 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, &#8220;wireless broadband Internet service&#8221; 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 &#xA7; 58.1-602, as part of a package of services sold to
   customers;

   38. Low-speed vehicles as defined in &#xA7; 46.2-100;

   39. Motor vehicles with a seating capacity of not less than 30 persons,
   including the driver;

   40. Motor vehicles powered solely by electricity;

   41. Tangible personal property designed and used primarily for the purpose of
   manufacturing a product from renewable energy as defined in &#xA7; 56-576;

   42. 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;

   43. Computer equipment and peripherals used in a data center. For purposes of
   this subdivision, &#8220;data center&#8221; 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. Motor vehicles (i) owned by persons who serve as uniformed members of the
   Virginia Defense Force pursuant to Article 4.2 (&#xA7; 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 (&#xA7; 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 &#xA7; 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. If a locality has adopted an ordinance pursuant to subsection D of &#xA7;
   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 &#xA7; 58.1-3703;

   46. Miscellaneous and incidental tangible personal property employed in a
   trade or business that is not classified as machinery and tools pursuant to
   Article 2 (&#xA7; 58.1-3507 et seq.), merchants&#8217; capital pursuant to
   Article 3 (&#xA7; 58.1-3509 et seq.), or short-term rental property pursuant
   to Article 3.1 (&#xA7; 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. Commercial fishing vessels and property permanently attached to such
   vessels; and

   48. The following classifications of vehicles:
   				a. Automobiles as described in subdivision A 3 of &#xA7; 58.1-3503;
   				b. Trucks of less than two tons as described in subdivision A 4 of &#xA7;
   58.1-3503;
   				c. Trucks and other vehicles as described in subdivision A 5 of &#xA7;
   58.1-3503;
   				d. Motor vehicles with specially designed equipment for use by individuals
   with disabilities as described in subdivision A 9 of &#xA7; 58.1-3503; and
   				e. Motorcycles, mopeds, all-terrain vehicles, off-road motorcycles,
   campers, and other recreational vehicles as described in subdivision A 10 of
   &#xA7; 58.1-3503.

B. 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.

C. Notwithstanding any other provision of this section, for any qualifying
vehicle, as such term is defined in &#xA7; 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 (&#xA7; 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.

HISTORY: Code 1950, §§ 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.