58.1-3504 - Classification of certain household goods and personal effects for taxation; governing body may exempt.
§ 58.1-3504. Classification of certain household goods and personal effectsfor taxation; governing body may exempt.
A. Notwithstanding any provision of § 58.1-3503, household goods and personaleffects are hereby defined as separate items of taxation and classified asfollows:
1. Bicycles.
2. Household and kitchen furniture, including gold and silver plates, platedware, watches and clocks, sewing machines, refrigerators, automaticrefrigerating machinery of any type, vacuum cleaners and all other householdmachinery, books, firearms and weapons of all kinds.
3. Pianos, organs, and all other musical instruments; phonographs, recordplayers, and records to be used therewith; and radio and televisioninstruments and equipment.
4. Oil paintings, pictures, statuary, curios, articles of virtu and works ofart.
5. Diamonds, cameos or other precious stones and all precious metals used asornaments or jewelry.
6. Sporting and photographic equipment.
7. Clothing and objects of apparel.
8. Antique motor vehicles as defined in § 46.2-100 which may not be used forgeneral transportation purposes.
9. All-terrain vehicles and off-road motorcycles as defined in § 46.2-100.
10. All other tangible personal property used by an individual or a family orhousehold incident to maintaining an abode.
The classification above set forth shall apply only to such property ownedand used by an individual or by a family or household incident to maintainingan abode.
The governing body of any county, city or town may, by ordinance dulyadopted, exempt from taxation all of the above classes of household goods andpersonal effects.
B. Notwithstanding any provision set forth above, household appliances inresidential rental property used by an individual or by a family or householdincident to maintaining an abode shall be deemed to be fixtures and shall beassessed as part of the real property in which they are located.
For purposes of this subsection, "household appliances" shall mean allmajor appliances customarily used in a residential home and which are theproperty of the owner of the real estate, including, without limitation,refrigerators, stoves, ranges, microwave ovens, dishwashers, trashcompactors, clothes dryers, garbage disposals and air conditioning units.
(Code 1950, § 58-829.1; 1958, c. 72; 1984, cc. 675, 768; 1997, c. 250; 2006,c. 896.)