Board of Supervisors Meeting Date: 

Raymond E. Graham, Cedar Run Supervisor

December 15, 2003

Staff Lead:


J. Randall Wheeler, Deputy County Administrator

County Administration


A Resolution to Amend the Board of Supervisors’ Legislative Proposals for the 2004 General Assembly

Topic Description:

Each year the Board of Supervisors is asked to approve its legislative proposals for the upcoming legislative year.  The adopted legislative plan is used as a lobbying guide by members of the Board of Supervisors and County staff and serves to convey the County’s official position on matters under consideration by the General Assembly to our local General Assembly delegation.  This document also assists the Virginia Association of Counties (VACo), the Virginia Municipal League (VML), and other local government-related associations and groups in determining their statewide priorities. 


This document is fluid and may be amended during the year as new issues are identified.  The sponsor requests Board consideration of the following as a potential addition to the Board of Supervisors’ legislative priorities:


Personal Property Tax – Fauquier County supports a legislative proposal which would, at local option, include privately owned trailers that are designed and used for the transportation of all livestock in the same classification as horse trailers and privately owned recreational travel and camping trailers for purposes of assessing such personal property.      


Under State law, Fauquier County currently taxes privately owned trailers that are designed and used for the transportation of horses in the same classification as privately owned camping and recreational trailers.  In Fauquier County, these types of personal property are taxed at a rate of $1.50 per $100 of assessed value. 


The purpose of this legislative initiative is to provide local governments the option to include privately owned trailers that are designed and used for the transportation of all forms of livestock in the same classification as currently used for trailers used for the transportation of horses.


Livestock accounts for 71% or $32.5 million in Fauquier County agricultural income as reported in the 1997 U. S. Census of Agriculture.  Some 577 farms have over 58,000 head of cattle.  The 2001 Virginia Equine Report indicates that Fauquier County has 13,700 horses.  Statewide, livestock and livestock products account for 66.8% of cash receipts in 2002 as reported by the Virginia Agricultural Statistics Service. 


This legislative proposal recognizes the extremely important contribution of livestock to the agricultural economy in Virginia and Fauquier County.  By reducing the personal property tax burden on farm operators, counties would be able to indicate their support for this highly productive agricultural sector.



Requested Action of the Board of Supervisors: 

Consider adoption of attached resolution.

Financial Impacts Analysis:

No fiscal impact analysis has been completed on this request.

Identify any other Departments, Organizations or Individuals that would be affected by this request:

Fauquier County Legislative Delegation

Virginia Association of Counties

Virginia Municipal League

Eldon James, Legislative Liaison