Is my farm use vehicle subject to local personal property taxation if I have removed the license plates that are obtained for DMV or purchased a farm use license plate?

No. Virginia Code § 58.1-3505 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to Virginia Code 46.2-665, 46.2-666, or 46.2-670. The Board of Supervisors exempted such vehicles from local personal property tax effective July 1, 2013. Additional information concerning registered farm vehicles (F-tag) and unregistered farm vehicles (farm use) can be found on DMV’s website at www.dmv.virginia.gov/webdoc/citizen/vehicles/farm.asp.

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1. Is my farm use vehicle subject to local personal property taxation if I have removed the license plates that are obtained for DMV or purchased a farm use license plate?
2. Is my trailer, which is used primarily for farm purposes, subject to local personal property taxation?