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Scott County board to draft ordinance exempting RVs, trailers, farm and logging equipment from personal‑property tax
Summary
After two hours of public comment — largely from loggers, farmers and small‑business owners — the Scott County Board of Supervisors voted to prepare a single ordinance that would exempt certain categories of personal property (pull‑behind trailers, RVs, farm and logging machinery) and advertise it for a December public hearing.
The Scott County Board of Supervisors voted Wednesday to direct staff to draft and advertise an ordinance that would exempt pull‑behind trailers, recreational vehicles, farm equipment and logging machinery from the county’s personal‑property tax.
Tammy Taylor, the county’s Commissioner of Revenue, told the board she wants the exemption in writing so her office is “protected” during certification and future audits. “I’m asking for the ordinance to exempt it,” she said, explaining that without a formal ordinance she has an ethical duty to assess property when required by state law.
Loggers and farmers filled the public‑comment period, warning that new taxes on off‑road equipment could push small operators out of business. “I would like to ask you, humbly ask that you rule in favor of the logging businesses that are here and exempt personal property or tools and machinery,” Ron Jenkins of the Virginia Loggers Association told supervisors. Several business owners described steep equipment costs and depressed timber markets.
County staff and lawyers advised the board that an ordinance would exempt items rather than impose new taxes. A staff member outlined the process: county staff will draft one ordinance, the county will advertise it twice in the local paper and online, and the board will hold a public hearing before a final vote, likely in December.
Several residents urged precision in definitions. “What is a logger? What is a person engaged in business?” attorney and farmer Jeremy Harr asked, warning that ambiguous language could accidentally tax part‑time operators or homeowners who use equipment for personal chores.
The motion to prepare and advertise a single ordinance listing the exemptions passed by unanimous voice vote. The board did not adopt the ordinance at that meeting; the next step is publication of the proposed language and a public hearing before any final decision.
What’s next: staff will draft the ordinance language referencing the relevant sections of the Code of Virginia, the county will advertise the proposed ordinance per state law, and the board will consider comments and take a final vote at the advertised public hearing in December.
