January / February:
Notice of Real Estate Assessments Mailed to Property Owners
Real estate in Virginia is assessed at 100% of its fair market value. Every year, in January/ February, you will receive an assessment showing your new assessed value.
February 1: Deadline for Filing a Personal Property Return
Every January, you will receive a personal property return with pre-printed information for each property on which you filed the previous year. You should review this information, making any necessary corrections, and sign and return these forms by the annual filing deadline of February 1. You are not required to return these forms if you still own the property and the information is accurate.
February 5: Real Estate Construction Supplemental
The construction supplemental represents an increase in assessed value for new construction completed by September 30 of the prior year.
March 1: Deadline for Renewing Business Licenses
Each business must declare their prior year’s gross receipts and pay the appropriate tax on those amounts by March 1. New businesses are required to register their business with the Commissioner of the Revenue within 30 days of commencing business operations in Loudoun County.
March 1: Filing & Payment Deadline for Renewal of Mixed Beverage License
The filing and payment deadline for the renewal of a mixed beverage license is due on March 1.
March 1: New Deadline for Filing a Business Tangible Personal Property Return
All businesses are required to file a business tangible personal property return annually, declaring all property such as furniture, fixtures, computer equipment, machinery, tools, and heavy equipment that was located in Loudoun County on January 1 of each year.
April - Board of Supervisors Sets Tax Rates
The Board of Supervisors sets all tax rates for the year.
April 1: Deadline for Filing Renewal Applications for Tax Relief for Elderly & Disabled
The filing deadline for renewal applications for tax relief for the elderly and disabled is April 1. Note: First-time applicants have until December 31 to apply.
May 1: Virginia State Income Taxes Due
Virginia State income taxes are due on May 1.
May 5: First Half of Personal Property Taxes Due
The tax period for the first half of personal property taxes is from January 1 to June 30.
June 5: First Half of Real Estate Taxes Due
The tax period for the first half of real estate taxes is from January 1 to June 30.
October 5: Second Half of Personal Property Taxes Due
The tax period for the second half of personal property taxes is from July 1 to December 31.
October 5: Second Half of Business Tangible Personal Property Taxes Due
The second half of business tangible personal property taxes are due on October 5.
December 5: Second Half Real Estate Taxes Due
The second half of real estate taxes are due on December 5.
December 5: Supplemental Personal Property Taxes Due
Supplemental personal property taxes are due on December 5 for property moved in / acquired between August 1 and December 15.
December 31: First-Time Filer Deadline for Tax Relief for the Elderly & Disabled
The Commissioner of the Revenue offers real estate or personal property tax relief for qualifying elderly and permanently and totally disabled individuals. Contact the Commissioner of the Revenue for assistance in filling out forms and for further information about these programs.