Taxes on a lawn mower in Virginia depend entirely on who owns it and how it’s used. If you’re a homeowner who mows your own yard, you’ll pay sales tax at the register and almost certainly nothing after that. Farmers can buy a mower sales-tax-free with the right paperwork. Businesses that own mowers pay annual property tax on them every year they’re in service. The Virginia lawn mower tax picture really comes down to those three lanes.
Sales Tax at Purchase
Every mower sold at retail in Virginia is subject to the state sales tax under Virginia Code § 58.1-603.1Virginia Code Commission. Virginia Code 58.1-603 – Imposition of Sales Tax The total rate depends on the region:
- Most of Virginia: 5.3%
- Northern Virginia (Alexandria, Arlington, Fairfax, Loudoun, Prince William, and nearby cities): 6%
- Hampton Roads (Virginia Beach, Norfolk, Chesapeake, Newport News, and nearby cities): 6%
- Central Virginia (Richmond, Henrico, Chesterfield, and nearby counties): 6%
- Southside Virginia (Danville, Halifax County, Henry County, and several others): 6.3%
- Historic Triangle (James City County, Williamsburg, York County): 7%
On a $5,000 zero-turn, that translates to between $265 and $350 in sales tax.2Virginia Tax. Retail Sales and Use Tax If you buy from an out-of-state seller that doesn’t collect Virginia tax, you owe the same amount as consumer’s use tax and are expected to self-report it on your state return.
Homeowners Usually Owe No Annual Property Tax
A mower kept in a homeowner’s garage for personal yard work falls under category 14 of Virginia Code § 58.1-3503, “household goods and personal effects.”3Virginia Code Commission. Virginia Code 58.1-3503 – General Classification of Tangible Personal Property Virginia Code § 58.1-3504 then lets every county, city, and town exempt household goods from the tangible personal property tax by local ordinance, and nearly all of them have.4Virginia Code Commission. Virginia Code 58.1-3504 – Classification of Certain Household Goods and Personal Effects for Taxation; Governing Body May Exempt If your mower never leaves the property except for repairs, no annual bill should follow.
The exemption applies only when the mower is “owned and used by an individual or by a family or household primarily incident to maintaining an abode.”4Virginia Code Commission. Virginia Code 58.1-3504 – Classification of Certain Household Goods and Personal Effects for Taxation; Governing Body May Exempt Start mowing neighbors’ yards for pay and the classification changes. The same mower becomes business tangible personal property, with a bill attached.
Farmers Can Buy Sales-Tax-Free
Virginia Code § 58.1-609.2 exempts farm machinery and other tangible personal property purchased by farmers for agricultural production from the retail sales and use tax. A mower used to maintain pastures, clear agricultural land, or perform other farm work qualifies as long as the buyer is farming for market. To claim the exemption, present a completed Form ST-18, the state’s agricultural exemption certificate, to the dealer at the time of sale.5Virginia Tax. Form ST-18 – Sales and Use Tax Certificate of Exemption
The exemption belongs to the farmer, not the equipment. A landscaping contractor who mows a farmer’s fields can’t use it. Claim the exemption and then use the mower on a suburban lawn and you owe the tax plus penalties.
On the property tax side, Virginia Code § 58.1-3505 classifies farm machinery separately and lets local governing bodies exempt it entirely or tax it at a reduced rate.6Virginia Code Commission. Virginia Code 58.1-3505 – Classification of Farm Animals, Certain Grains, Agricultural Products, Farm Machinery, Farm Implements and Equipment; Governing Body May Exempt Many rural counties do. Ask your Commissioner of the Revenue whether yours is one of them.
Business Mowers Are Taxed Every Year
If you run a landscaping company, a lawn care service, or any operation that owns mowers for work, those mowers are business tangible personal property. Virginia assesses that property based on where it sits on January 1, the “tax day.”7Virginia Code Commission. Virginia Code 58.1-3511 – Situs for Assessment; Nonresident Exception; Refund of Tax Paid to City or County; Apportioned Assessment A mower parked in a Fairfax County shop that morning is taxed by Fairfax County for the year.
Landscaping mowers don’t qualify for the lower “machinery and tools” tax classification, which is limited to manufacturing, mining, processing, broadcasting, dairy, and a few other listed industries.8Virginia Code Commission. Virginia Code Title 58.1 Chapter 35 Article 2 – Machinery and Tools Tax They stay in the general business tangible personal property class at whatever rate the locality sets.
Every business, including home-based operations, must report tangible property with an original cost of $25 or more. There is no revenue floor that lets a small operation skip filing.
How the Bill Is Calculated
Virginia requires assessment at fair market value, but localities get there using depreciation schedules applied to your original cost, which includes the purchase price plus sales tax, delivery, and installation. A typical schedule for general business equipment starts around 80% of original cost in year one, drops roughly 10 percentage points a year, and floors at 20%.9Fairfax County. Understanding Business Tangible Property and Vehicle Taxes Multiply the assessed value by the local rate per $100 to get the tax. A $5,000 mower depreciated to 60% carries a $3,000 assessed value; at a rate of roughly $4.00 per $100, that’s a $120 annual bill. It shrinks with age but never reaches zero.
Filing and Deadlines
Business owners file the return with the Commissioner of the Revenue in the locality where the property sits on January 1.10City of Chesapeake. Personal Property Forms Expect to list each piece of equipment by manufacturer, model, year of manufacture, serial number, original purchase price before any trade-in credit, and acquisition date. Keep receipts.
There is no single statewide deadline. Virginia Code § 58.1-3916 authorizes each county, city, and town to set its own by ordinance.11Virginia Code Commission. Virginia Code 58.1-3916 – Counties, Cities, and Towns May Provide Dates for Filing Returns and Set Penalties, Interest, Etc. Many use May 1; yours may not. Confirm with your Commissioner of the Revenue’s office in January.
Late Penalties
Missing the deadline triggers a penalty capped at 10% of the tax due or $10, whichever is greater, and it can never exceed the tax owed.11Virginia Code Commission. Virginia Code 58.1-3916 – Counties, Cities, and Towns May Provide Dates for Filing Returns and Set Penalties, Interest, Etc. Unpaid balances also accrue interest at 10% per year starting the day after the due date, running on both the tax and the penalty.12Virginia Code Commission. Virginia Code 58.1-3918 – Interest on Taxes Not Paid by Following Day A small ignored bill can nearly double after a few years.
Selling, Moving, or Appealing
Sell a business mower mid-year after paying the annual property tax and you may qualify for a prorated refund covering the months you no longer owned it. Contact the Commissioner of the Revenue, provide the exact sale date, and be ready to show a bill of sale. The office calculates the refund based on the months remaining in the tax year.
Moving equipment out of Virginia works the same way. Document that the mower is no longer in the state, with a new-state registration if one applies, and give the date it left.
If the assessed value on a worn, high-hours mower looks nothing like what it would fetch on the open market, you can challenge it. Virginia Code § 58.1-3980 lets you apply to the Commissioner of the Revenue for a correction within three years from the last day of the tax year at issue, or within one year from the date of the assessment, whichever is later.13Virginia Code Commission. Virginia Code 58.1-3980 – Application to Commissioner of the Revenue or Other Official for Correction Bring evidence: comparable sales listings, dealer appraisals, or documentation of damage or wear. Because localities value business equipment from pricing guides and depreciation tables rather than individual inspections, you carry the burden of showing the standard schedule produced an unfair number. A denial can be escalated to the local Board of Equalization or circuit court.