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 $4.15 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.

Show All Answers

1. How are clean special fuel vehicles taxed in Loudoun County?
2. How are low-speed vehicles taxed in Loudoun County?
3. How are vehicles powered solely by electricity taxed in Loudoun County?