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Scott County adopts ordinance updating exemptions for farm equipment and household goods
Summary
The Scott County Board of Supervisors passed an ordinance updating a 1979 personal‑property ordinance to exempt specified farm and household personal property under Va. Code §§58.1‑3504 and 58.1‑3505; the measure excludes utility trailers and most RVs, and changes to tax rates or inventories could not be applied to the current tax year, staff said.
The Scott County Board of Supervisors voted to adopt an ordinance that amends and restates a 1979 county ordinance to grant relief from personal‑property taxes on certain farm property and to add exemptions for household goods under the Code of Virginia.
The ordinance, introduced at the board’s public hearing, updates language to align with Va. Code §§58.1‑3504 and 58.1‑3505 and explicitly covers forestry equipment that is part of a farm. After staff explained that the 1979 ordinance had been lost to the minutes and needed to be brought current, Supervisor Chris Manas moved to pass the ordinance and Daryl Jeter seconded; the board approved it by voice vote.
Commissioner of Revenue Miss Taylor told the board that tax levy timing constrains when a change to tax rates would take effect. “I feel like the tax levy … the levy rate has to be set 90 days before we run the books,” she said, adding that a change made now would likely apply in calendar year 2026. The board and staff also discussed inventory deadlines and assessment practice: personal property is taxed as owned on Jan. 1, and owners must submit inventories on the schedule required by the commissioner.
Board members sought clarity about items not covered by the ordinance. County staff told the board that utility trailers, RVs and similar recreational vehicles are not currently authorized for exemption by the cited state statutes; those items will be assessed unless a separate, code‑authorized ordinance or statutory change permits otherwise. The transcript records staff saying forestry equipment “is included in this ordinance as exempt personal property” when it is part of a farm.
Why it matters: the ordinance standardizes county practice to match state code language and restores a long‑dormant local ordinance. Supervisors framed the change as compliance and an effort to ensure consistent assessments while preserving the county’s authority to set tax rates in the annual budget process.
What happens next: the ordinance was adopted by the board at the meeting; any county taxpayer questions about inventories, classification or deadlines should be directed to the commissioner of revenue’s office, which the board said will provide notices and information about next steps.
