CHAPTER 72

An Act to allow the governing bodies of counties, cities and towns to
exempt in whole or in part household goods and personal effects from
taxation and, to this end, to amend the Code of Virginia by adding a
section numbered 58-829.1 defining household goods and personal ef-
fects as a separate subject of taxation, classifying the same and pro-
viding how the governing bodies of counties, cities and towns may ex-
empt in whole or in part such property from taxation.

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Be it enacted by the General Assembly of Virginia:

1, That the Code of Virginia be amended by adding a section numbered
58-829.1 as follows:

§ 58-829.1. Notwithstanding any provision of § 58-829, household
goods and personal effects are hereby defined as separate items of taxation
and classified as follows:

(1) Bicycles.

(2) Household and kitchen furniture, including gold and silver plates,
plated ware, watches and clocks, sewing machines, refrigerators, automatic
refrigerating machinery of any type, vacuum cleaners and all other house-
hold machinery, books, firearms and weapons of all kinds.

(3) Pianos, organs, phonographs and record players, and records to
be used therewith and all other musical instruments of whatever kind, radio
and television instruments and equipment.

(4) Oil paintings, pictures, statuary, curios, articles of virtu and
works of art.

(5) Diamonds, cameos or other precious stones and all precious metals
used as ornaments or jewelry.

(6) Sporting and photographic equipment.

(7) Clothing and objects of apparel.

(8) All other tangible personal property used by an individual or a
family or household incident to maintaining an abode.

The classification above set forth shall apply only to such property
owned and used by an individual or by a family or household incident to
maintaining an abode.

The governing body of any county, city or town may, by ordinance
duly adopted, exempt in whole or in part from taxation all or any of the
above classes of household goods and personal effects.

This section shall apply to tax years beginning on and after January
one, nineteen hundred fifty-nine.