| Loudoun County adopted the Land Use Assessment Program in 1973. The program provides for the deferral of real estate taxes on real estate that qualifies for agricultural, horticultural, forestry and/or open space uses. Assessed values under the program are generally less than those estimated at fair market value. The purpose of the program is to further the public interest by encouraging the preservation of land, to conserve and protect the county’s natural resources, to protect safe water supplies, and to promote orderly land use planning and development. Standards for ClassificationThe State Land Evaluation Advisory Council (SLEAC) publishes the Standards for Classification as required by the Code of Virginia Title 58.1-3236. The program is governed by Code of Virginia Title 58.1-3230 Et. Seq. and Chapter 848 of the Codified Ordinances of Loudoun County. These documents are available through the Assessor's Office. For an overview of production requirements, see the Summary of the Standards for Classification. It is the responsibility of the property owner to ensure that the property meets the qualifying criteria as outlined in the ordinances named above. The property owner is responsible for providing necessary documentation from tenants, lessees or anyone who uses the property in exchange for money, goods or services. Property will be removed from the program and rollback taxes may be assessed if the owner cannot provide all necessary documentation.
Note: Every applicant should read and understand applicable sections of the Code of Virginia, Codified Ordinances of Loudoun County and The Standards for Classification. Staff from the Assessor's Office is available for assistance. Application for Land Use Assessment Applications must be received at least sixty days preceding the tax year for which such taxation is sought. A separate application is required for each parcel. Applications must be filed by November 1 without penalty, or from November 2 through December 5, with a late filing fee of $30.00 per parcel. New applications, with appropriate fees, are required whenever the use or acreage changes from that previously approved. New applications will be accepted after December 5 until March 1, with an extension fee of $30 per parcel in addition to any regular and late filing fees. Application forms are available online: Fees may be paid with a credit card. Payments made with Mastercard, Visa or Discover Card will be accepted.
Real estate taxes must be current before a property can be accepted or revalidated in the program. Application Fees An application fee of $60.00 per parcel of land of 100 acres or less will be charged. An additional fee of $.60 per acre for parcels over 100 acres is required. These fees are due when ownership changes, for acreage changes and for revalidations every sixth year. The Sliding Scale Option On December 15, 1999, the Loudoun County Board of Supervisors adopted an amendment to the county's Land Use Assessment Ordinance, Section 848.036, allowing taxpayers currently enrolled in the Land Use Assessment Program the opportunity for additional deferral of taxes. This deferral of additional taxes requires a recorded commitment to keep the property in a qualifying use for a term of years according to the following scale: -
A commitment to hold the property in its qualifying use for more than ten (10) years, but not exceeding twenty (20) years, ninety-nine percent (99%) of the use value taxes otherwise assessed may be deferred for the term of the commitment. -
A commitment to hold the property in its qualifying use for more than five (5) years, but not exceeding ten (10) years, fifty percent (50%) of the use value taxes otherwise assessed may be deferred for the term of the commitment. The additional deferral applies to qualifying land and does not include ineligible land or buildings assessed at fair market value. See important rollback information below.
Prospective applicants are encouraged to contact the Assessor's Office for further information and to obtain the appropriate documents. Important note: It is strongly recommended that applicants consult legal or tax professionals for assistance in completing the agreements. Revalidation Every Sixth Year Loudoun County requires the revalidation of each parcel enrolled in the land use assessment program every sixth year. This includes parcels enrolled in the Sliding Scale Option. While the county attempts to mail revalidation forms to every owner of record, it is the property owner’s responsibility to ensure that the property is appropriately revalidated in the program. All filing deadlines apply. Rollback Taxes Changes in use, rezoning to a more intense use (Title Sec. 58.1-3237) and the split off or subdivision of lots (Title Sec. 58.1-3241) may trigger rollback taxes. When rollback is issued, the taxes owed are based on the difference between land use value and fair market value for the current year, as well as the previous five tax years. Rollback taxes will equal the deferred tax, plus simple interest; currently at 10% per year. Rollback Taxes — Sliding Scale Option The circumstances listed above (change in use or rezoning, Title Sec. 58.1-3237; subdivision, Title Sec. 58.1-3241); may trigger rollback taxes for properties enrolled in the sliding scale option. For these properties, however, the rollback will include the current tax year plus (a) the previous five tax years OR (b) each year from the date the sliding scale agreement was signed, whichever is greater. For example, if a property enrolled in the sliding scale option effective beginning tax year 2001 is rezoned in 2003, rollback will include the year 2003 plus the previous five tax years, 1998 through 2002. If a property enrolled in the sliding scale option effective beginning tax year 2001 is rezoned in the year 2008, rollback will include the year 2008 plus each year from 2001 through 2007, a total of 8 years. Office of the County Assessor
Phone: 703-777-0267
1 Harrison Street, S.E., 5th floor, Mailstop #07
P.O. Box 7000
Leesburg, Virginia 20177-7000
e-mail: assessor@loudoun.gov |