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Vehicle Personal Property Tax - Clean Special Fuel and Electric Vehicles

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1. How are clean special fuel vehicles taxed in Loudoun County?

The Loudoun County Board of Supervisors annually sets personal property rates, including a separate rate for clean special fuels as defined in Virginia Code Section 46.2-749.3. Virginia Code Section 46.2-749.3 defines "clean special fuel" as any product or energy source used to propel a highway vehicle, the use of which, compared to conventional gasoline or reformulated gasoline, results in lower emissions of oxides of nitrogen, volatile organic compounds, carbon monoxide or particulates, or any combination thereof. The term includes compressed natural gas, liquefied natural gas, liquefied petroleum gas, hydrogen, hythane (a combination of compressed natural gas and hydrogen), and electricity.

Historically, the tax rate for this class of property has been lower than that of the general class of personal property. In March 2010, the board affirmed its intention to increase the tax year 2010 rate on clean special fuels from $1 per $100 of assessed value to $4.20 per $100 of assessed value, which is the same tax rate as the general class of personal property.

Clean special fuel vehicles are assessed at the clean loan value published in the January 1, Eastern Edition N.A.D.A. (National Automobile Dealers Association) Official Used Car Guide or the January 1, National Edition N.A.D.A. Official Older Car Guide. For unlisted models, assessment is based on a percentage of MSRP (manufacturer's suggested retail price) or original cost reported to the Department of Motor Vehicles.

2. How are low-speed electric vehicles taxed in Loudoun County?

Low-speed electric vehicles are taxed at a separate personal property tax rate which is annually set by the Board of Supervisors. The separate rate applies only to those low-speed electric vehicles as defined in Virginia Code Section 46.2-100 as "any four-wheeled electrically-powered vehicle, except a motor vehicle or low-speed vehicle that is used exclusively for agricultural or horticultural purposes or a golf cart, whose maximum speed is greater than 20 miles per hour but not greater than 25 miles per hour and is manufactured to comply with safety standards contained in Title 49 of the Code of Federal Regulations, Section 571.500."

Effective January 1, 2010, the tax rate for low-speed electric vehicles is $1.00 per $100 of assessed value, a lower rate than that on the general class of personal property, which is currently $4.20. Low-speed electric vehicles are assessed based on a percentage of MSRP or original cost reported to the DMV.

According to Virginia Code Sections 46.2-908.3 and 46.2-600 et seq, low-speed vehicles shall be operated on public highways only by persons who hold driver's licenses or learner's permits, shall be titled and registered, and shall be subject to the same insurance requirements as other motor vehicles. Safety and emissions inspections are not required.

3. How are vehicles powered solely by electricity taxed in Loudoun County?

Motor vehicles powered solely by electricity are taxed at a separate personal property tax rate which is annually set by the Board of Supervisors. Historically, the tax rate for this class of property has been lower than that of the general class of personal property. Effective January 1, 2013, the tax rate for vehicles powered solely by electricity is $4.20 per $100 of assessed value. Vehicles powered solely by electricity are assessed based on a percentage of MSRP or original cost reported to the DMV.