Tangible Personal Property Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 1 of the Code of Virginia, titled “Tangible Personal Property Tax.” It is part of Chapter 35 “Tangible Personal Property, Machinery and Tools and Merchants' Capital”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 7 laws.

It’s comprised of the following 7 sections.

§ 58.1-3500	Defined and segregated for local taxation
§ 58.1-3501	Tangible personal property leased to agency of federal, state or local government
§ 58.1-3502	Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government
§ 58.1-3503	General classification of tangible personal property
§ 58.1-3504	Classification of certain household goods and personal effects for taxation; governing body may exempt
§ 58.1-3505	Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt
§ 58.1-3506	Other classifications of tangible personal property for taxation