Real & Personal Property Tax Exemptions for Organizations
- There are two types of property tax exemptions for organizations in Loudoun County: exemptions by classification and exemptions by designation.
- Determinations of property tax exemption by classification are made by the Commissioner of the Revenue.
- Chapter 36 of Title 58.1 of the Code of Virginia provides the authority for Virginia counties, cities and towns to, by designation or classification, exempt from local taxation real or personal property, or both, owned by a nonprofit organization and meeting criteria specified in § 58.1-3651 of the Code of Virginia.
- Non-profit organizations are not automatically exempt from local property taxes in Virginia.
History and Background
On October 7, 2008, the Board of Supervisors adopted a moratorium on the granting of exemptions by designation until December 31, 2011, which was subsequently extended indefinitely on April 17, 2012. On December 4, 2013, the Loudoun County Board of Supervisors lifted the moratorium on the granting of property tax exemptions by designation and has authorized the Commissioner's office to accept applications annually from nonprofit organizations seeking exemption from real or personal property or both.
How to Apply
- Print and complete the Application for Property Tax Exemption.
- Return completed application to the Office of the Commissioner of the Revenue with a postmark of April 2, 2018 for consideration this year.
- All applications are reviewed to determine the organization's eligibility for property tax exemption based on classification.
- Applications from organizations that do not qualify for exemption by classification and that the Board may wish to consider for exemption by designation, will be forwarded for consideration to the Board's Finance/Government Operations and Economic Development Committee (FGOEDC) in September.
- The FGOEDC committee's recommendations for property tax exemption will then be forwarded to the Board of Supervisors for its consideration at an upcoming business meeting.
- Approved exemptions will be effective as of January 1 of the following year.
For information or assistance, please email the Exemptions and Deferrals Division or call 703-737-8557 weekdays 8:30 a.m. to 5 p.m.