How are low-speed vehicles taxed in Loudoun County?

Low-speed 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 vehicles as defined in Virginia Code Section 46.2-100 as "any four-wheeled electrically powered or gas-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, § 571.500."


The tax rate for low-speed vehicles is $0.01 per $100 of assessed value, a lower rate than that on the general class of personal property, which is currently $4.20. Low-speed 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.

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