That's strange Cabreco. You know I live in VA,too. As far as I know the only trailers that require inspection,titling and therefore personal property taxes, are the ones with trailer brakes. Simple tag trailers dont need any of that. They may have changed something,but it's been like that as long as I've owned trailers. And I've owned alot! Yeah,they all need a tag and ,yeah, the hit ya up for the $35+ sales tax
,but if you dont have brakes on that trailer you aren't required to do the rest.
I actually have two non-brake trailers now. Tagged,but no inspection and no PP tax.Ever.
Oh,and FWIW my 24' enclosed racing trailer was only $10/year PP tax and my work trailer is a 14'' enclosed. Both with brakes,of course.