§ 20-60. Exemptions from personal property tax.

(a)

In accordance with section 58.1-3504 and section 58.1-3505 of the Code of Virginia, the following items are hereby exempt from personal property taxation:

(1)

Work horses and mules, but not pleasure riding horses.

(2)

Cattle.

(3)

Sheep and goats.

(4)

Hogs.

(5)

Poultry.

(6)

Grains and other feeds used for the nurture of farm animals.

(7)

Farm machinery and farm implements used for agricultural purposes but not kept in inventory for sale.

(8)

Motor vehicles that are used exclusively for agricultural purposes for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to Sections 46.2-665, 46.2-666, or 46.2-670 of the Code of Virginia.

(9)

Trucks or tractor trucks that are defined in Section 46.2-100 of the Code of Virginia exclusively used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7 above (see Section 58.1-3505 of the Code of Virginia) or for the transport of farm related machinery.

(10)

Farm machinery other than the farm machinery described in subdivision 10, and farm implements, which shall include equipment and machinery used by farm wineries as defined in Section 4.1-100 of the Code of Virginia in the production of wine.

(11)

Bicycles.

(12)

Household and kitchen furniture and furnishings including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerated machinery of any type, vacuum cleaners and all other household machinery, books, firearms, and weapons of all kinds. NOTE: Pursuant to Section 58.1-3504(B) of the Code of Virginia, notwithstanding any provisions set forth above, household appliances in residential rental property used by an individual or by a family or household incident to maintaining an abode shall be deemed to be fixtures and shall be assessed as part of the real property in which they are located.

(13)

Pianos, organs, and all other musical instruments; phonographs, record players, and records to be used therewith; and radio and television instruments and equipment.

(14)

Oil paintings, pictures, statuary, curios, articles of virtu and works of art.

(15)

Diamonds, cameos or other precious stones and all precious metals used as ornaments or jewelry.

(16)

Sporting and photographic equipment.

(17)

Clothing and objects of apparel.

(18)

Antique motor vehicles as defined in Section 46.2-100 of the Code of Virginia which may not be used for general transportation purposes.

(19)

All-terrain vehicles, mopeds, and off-road motorcycles as defined in Section 46.2-100 of the Code of Virginia.

(20)

All other tangible personal property used by an individual or a family or household incident to maintaining an abode.

(b)

In accordance with Section 58.1-3660 of the Code of Virginia (former Section 58-16.3) of the Code of Virginia, the board of supervisors hereby exempts certified pollution control equipment and facilities from personal property taxation and real estate property taxation.

(c)

As used in this section, the term "certified pollution control equipment and facilities" shall be deemed to mean any property, including real or personal property, equipment, facilities or devices used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the state and which the state certifying authority having jurisdiction with respect to such property has certified to the department of taxation as having been constructed, reconstructed, erected, or acquired in conformity with the state program or requirements for abatement or control of water or atmospheric pollution or contamination.

(d)

As used in this section, the term "state certifying authority" shall be deemed to mean the water control board, for water pollution, and the state air pollution control board for air pollution, and shall include any interstate agency authorized to act in place of a certifying authority of the state.

(Ord. of 3-20-78; Ord. of 9-17-84; Res. No. 13-05-2014, 5-20-14)

(Ord. of 3-20-78; Ord. of 9-17-84; Res. No. 13-05-2014, 5-20-14)