Is my trailer, which is used primarily for farm purposes, subject to local personal property taxation?

No. Virginia Code § 58.1-3505 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes privately owned trailers as defined in Virginia Code §46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products. The Board of Supervisors exempted such vehicles from local personal property tax effective July 1, 2013.

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1. Is my farm use vehicle subject to local personal property tax?
2. Is my trailer, which is used primarily for farm purposes, subject to local personal property taxation?