Background <p>Environmental factors significantly influence health behaviors and outcomes. While Google Street View (GSV) has emerged as a cost-effective tool for environmental auditing in various countries, its feasibility in Taiwan remains unexplored. This study aimed to examine the validity and reliability of GSV-based environmental audits in Taiwan.</p> Methods <p>Four administrative districts in Taipei representing different population densities and socioeconomic status were selected. A total of 74 street segments within 40 streets were evaluated using both virtual and field audits. The S-VAT was modified to include 8 categories (38 items) of neighborhood characteristics. To assess criterion validity, field and virtual audits were conducted by one rater with a minimum two-week interval. Inter-rater reliability was evaluated by comparing two raters’ virtual audit results, while intra-rater reliability was assessed through repeated virtual audits by the same rater. Cohen’s Kappa and percentage agreement were used for statistical analysis.</p> Results <p>Walking-related (k = 0.768), cycling-related (k = 0.921), and public transport features demonstrated high reliability. Lower reliability was found in aesthetics and grocery stores, primarily due to GSV limitations: aesthetic features (litter, graffiti) were affected by viewing angles and temporal variations, while grocery stores were challenging to assess due to restricted storefront visibility and signage clarity.</p> Conclusions <p>The S-VAT demonstrates good validity and reliability for environmental auditing in Taiwan, particularly for transportation-related features. However, caution should be exercised when assessing grocery stores and aesthetic features. This study validates GSV as a feasible tool for conducting environmental audits in Taiwan.</p>