SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2019 SESSION
HB 2733 Personal property tax; exemption for agricultural vehicles.
Introduced by: Michael J. Webert | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Personal property tax; exemption for agricultural vehicles. Provides that, for purposes of the optional local personal property tax exemptions for motor vehicles, trucks, and tractors, the exemption shall apply if the vehicle is used primarily for agricultural purposes. Under current law, the exemption applies only if the vehicle is used exclusively for agricultural purposes.
The bill also provides that, for purposes of the optional local personal property tax exemption for farm vehicles, such exemption shall apply to equipment used by a nursery for the production of horticultural products and to any farm tractor.
SUMMARY AS INTRODUCED:
Personal property tax; exemption for agricultural vehicles. Provides that, for purposes of the optional local personal property tax exemptions for motor vehicles, trucks, and tractors, the exemption shall apply if the vehicle is used primarily for agricultural purposes. Under current law, the exemption applies only if the vehicle is used exclusively for agricultural purposes.