Special Subclass ($0.01/$100 rate)


Tax rates are set annually by the Board of Supervisors as part of the budget process. For most tangible personal property, the tax rate is $4.57 per $100 of assessed value. For properties in this special subclass, the tax rate is $0.01 per $100 of assessed value.

On April 30, 1990, the Board of Supervisors established a subclass for personal property taxation purposes. This subclass includes vehicles specifically equipped for the handicapped, privately-owned vans used for van pools, and vehicles belonging to volunteer fire and rescue squad members. The same rate also applies to antique automobiles.

Beginning in FY 1996, the special subclass includes vehicles owned by auxiliary police officers, aircraft and flight simulators, and property owned by homeowners' associations.

In FY 2000, boats were added to the special subclass.

As part of the FY 2007 budget process, the Board of Supervisors included reserve deputy sheriffs in the special subclass.

The following definitions for the property types included in this special subclass apply:

  • privately-owned vans used for van pools - vans with a seating capacity of seven to fifteen persons used exclusively pursuant to a ridesharing agreement as defined in Virginia Code section 46.2-1400 and which have been certified as such by the Director of the Department of Tax Administration.

  • vehicles belonging to volunteer fire and rescue squad members - one motor vehicle owned or leased by each member of a volunteer rescue squad or volunteer fire department which is regularly used by such members to respond to emergency calls and certified as such by the Chief or Head of the Volunteer Organization and the Department of Tax Administration.

  • vehicles specifically equipped for the handicapped - any vehicle which has been modified specifically for the purpose of transporting physically handicapped individuals and the vehicle is certified as such by the Director of the Department of Tax Administration.

  • automobiles and pick-up trucks owned by certain qualifying elderly and disabled individuals - applies to one automobile or pick-up truck owned and used by certain elderly and disable persons who qualify on the basis of income and net worth.

  • vehicles owned by qualified disabled veterans - one motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled as certified by the Department of Veterans Services.

  • vehicles owned by auxiliary police officers - one motor vehicle owned or leased by an Auxiliary Police Officer to respond to auxiliary police duties, subject to certification as required by the provisions of the authorizing statute.

  • vehicles owned by auxiliary deputy sheriffs - one motor vehicle owned or leased by an Auxiliary Deputy Sheriff to respond to auxiliary deputy sheriff duties, subject to certification as required by the provisions of the authorizing statute.

  • aircraft and flight simulators

  • antique motor vehicles - every motor vehicle which was actually manufactured or designated by the manufacturer as a model manufactured in a calendar year not less than twenty-five years and is owned solely as a collector's item.

  • boats - boats and watercraft and privately owned pleasure boats and watercraft used for recreational purposes only.

  • certain property owned by homeowners' associations - furniture, office, and maintenance equipment, exclusive of motor vehicles, which are owned and used by an organization whose real property is assessed in accordance with Virginia Code section 58.1-3284.1 and which is used by that organization for the purpose of maintaining or using the open or common space within a residential development.

 


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