No. Virginia Code § 58.1-3505 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes motor vehicles that are used primarily for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to Virginia Code 46.2-665, 46.2-666, or 46.2-670. The Board of Supervisors exempted such vehicles from local personal property tax effective July 1, 2013. Additional information concerning registered farm vehicles (F-tag) and unregistered farm vehicles (farm use) can be found on DMV’s website at www.dmv.virginia.gov/webdoc/citizen/vehicles/farm.asp.