Nick,
I'm not sure these references apply to your situation because each county does things differently....but anyway, I picked the category Unregistered Farm Use vehicles:
link to Virigins DMV Farm Use vehicles
Then, I did a search for Virginia Property taxes on Farm Use vehicles and came up with this refererence:
Link to Loundon County web site--
Here is an excerpt:
Quote:
Farm Use Vehicles
If I own a farm use vehicle, and I have removed the license plates that are obtained from the Virginia Department of Motor Vehicles (DMV) or have purchased a farm use placard like the type that may be acquired from a farm supply store, is my farm use vehicle still subject to local personal property taxation?
Yes. While the state of Virginia provides for special registration, titling and licensing treatment for farm use vehicles, such treatment does not extend to local taxation. Virginia provides rules and exemptions for the registration, titling, and license plate display for farm use vehicles in Virginia Code § 46.2-665. However, these particular code sections relate solely to the registration, license plates and decals issued by DMV. An exemption from state licensing and registration requirements does not automatically result in an exemption from local personal property taxation.
While Virginia Code § 58.1-3505 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes certain farm animals, grains, agricultural products, farm machinery, implements and equipment, none of the property classes which may be exempted encompasses motor vehicles. Additionally, farm use vehicles do not qualify for personal property tax relief (PPTR) because they are business use vehicles. Although Loudoun has adopted an ordinance that exempts from local property taxes, livestock, feed and farm equipment, farm use vehicles remain taxable whether they display license plates or a placard or no tags at all.
Owners of vehicles in the county that are assessed at $476 or less do not receive a tax bill on such property due to the county’s current minimum billing threshold of $20. Consequently, many farm use vehicles in the county, although subject to local taxation, are of such age and low value that no tax bill is generated.
Additional information concerning registered farm vehicles (F-tag) and unregistered farm vehicles (farm use) can be found on DMV’s website at Commonwealth of Virginia Department of Motor Vehicles vehicles/farm.asp .
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Here is a link to Arlington County
Q. Which vehicles are subject to the Vehicle Personal Property Tax?
A. All vehicles located in Arlington County are subject to personal property tax, including vehicles that are not registered in Virginia, vehicles that do not run, and vehicles that are temporarily absent from Arlington County. A vehicle is temporarily absent if it has not been legally registered in another jurisdiction.