Buchanan County, VA
 
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[Adopted 3-5-2012[1]]
[1]
Editor's Note: This ordinance also superseded former Art. XII, Exemption for Farm Animals, Certain Grains, Agricultural Products, Farm Machinery, Farm Implements and Equipment, adopted 1-5-2004.
The title of this article is "An Ordinance Exempting Farm Animals, Certain Grains, Agricultural Products, Farm Machinery, Farm Implements and Equipment, Household Goods and Personal Effects from Personal Property Taxation by Buchanan County, Virginia."
Farm animals, grains and other feeds used for the nurture of farm animals, agricultural products, farm machinery and farm implements are hereby defined as separate items of taxation and classified as follows:
A. 
Horses, mules and other kindred animals;
B. 
Cattle;
C. 
Sheep and goats;
D. 
Hogs;
E. 
Poultry;
F. 
Grains and other feeds used for the nurture of farm animals;
G. 
Grain; tobacco; wine produced by farm wineries, as defined in § 4.1-100 of the 1950 Code of Virginia, as amended, and other agricultural products in the hands of a producer;
H. 
Farm machinery other than the farm machinery described in Subsection J, and farm implements, which shall include equipment and machinery used by farm wineries as defined in § 4.1-100 of the 1950 Code of Virginia, as amended, in the production of wine;
I. 
Equipment used by farmers or farm cooperatives qualifying under § 521 of the Internal Revenue Code to manufacture industrial ethanol, provided that the materials from which the ethanol is derived consist primarily of farm products; and
J. 
Farm machinery designed solely for the planting, production or harvesting of a single product or commodity.
[Amended 12-1-2014]
A. 
Household goods and personal effects are hereby defined as separate items of taxation and classified as follows:
(1) 
Bicycles.
(2) 
Household and kitchen furniture, including gold and silver plates, plated ware, watches and clocks, sewing machines, refrigerators, automatic refrigerating machinery of any type, vacuum cleaners and all other household machinery, books, firearms and weapons of all kind.
(3) 
Pianos, organs, and all other musical instruments; phonographs, record players, and records to be used therewith; and radio and television instruments and equipment.
(4) 
Oil paintings, pictures, statuary, curios, articles of virtu and works of art.
(5) 
Diamonds, cameos, or other precious stones and all precious metals used as ornaments or jewelry.
(6) 
Sporting and photographic equipment.
(7) 
Clothing and objects of apparel.
(8) 
Antique motor vehicles as defined in Code of Virginia, § 46.2-100, which may not be used for general transportation purposes.
(9) 
All-terrain vehicles, mopeds and off-road motorcycles as defined in Code of Virginia, § 46.2-100, including side-by-side vehicles.
(10) 
Electronics communications and processing devices and equipment, including but not limited to cell phones, tablets and personal computers, including peripheral equipment such as printers.
(11) 
All other tangible personal property used by an individual or a family or household incident to maintaining an abode.
The classification above set forth shall apply only to such property owned and used by an individual or by a family or household incident to maintaining an abode.
B. 
Notwithstanding any provision set forth above, household appliances in residential rental property used by an individual or by a family or household incident to maintaining an abode shall be deemed to be fixtures and shall be assessed as part of the real property in which they are located. For purposes of this subsection, "household appliances" shall mean all major appliances customarily used in a residential home and which are the property of the owner of the real estate, including, without limitation, refrigerators, stoves, ranges, microwave ovens, dishwashers, trash compactors, clothes dryers, garbage disposals and air-conditioning units.
[Amended 12-1-2014]
A. 
All items of property which are defined as separate items for taxation and classified in § 88-66 of this article are hereby declared to be exempt from personal property taxation by Buchanan County and to have been exempt from personal property taxation by Buchanan County since December 31, 2002.
B. 
All items of property which are defined as separate items for taxation and classified in § 88-66.1A(1), A(2), A(3), A(4), A(5), A(6), A(7), A(9) to the extent such all-terrain vehicles, mopeds, including side-by-side vehicles and off-road motor vehicles, are used only for recreational purposes, A(10) and A(11) of this article are hereby declared to be exempt from personal property taxation by Buchanan County, effective January 1, 2015.