No. Virginia Code § 58.1-3504 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes all-terrain vehicles, mopeds, and off-road motorcycles as defined in Virginia Code 46.2-100. The Board of Supervisors exempted such vehicles from local personal property tax effective July 1, 2013. Additional information concerning Virginia Department of Motor Vehicles requirements for registration of mopeds is available from the Virginia Department of Motor Vehicles.
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Personal use golf carts as household goods are exempt from local personal property taxes in Loudoun County as authorized under Virginia Code 58.1-3504. However, golf carts used in business are subject to business tangible personal property taxes.