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1. How do I set an appointment with my appraiser or request an inspection?

Please call the Office of the Commissioner of Revenue – Real Estate Division at 703-777-0260 and ask to speak to the appraiser responsible for your parcel by providing your Parcel ID Number or property address. Your assigned appraiser’s name and direct contact number are also printed on the notice.

2. I do not agree with my assessment, what can I do?

Property owners who believe their assessments do not reflect market value or believe their property characteristics are not accurate, may file an Application for Review with the Office of the Commissioner of the Revenue online at www.loudoun.gov/reaa by March 8, 2021. Thereafter, appeals may be made to the Board of Equalization until June 1^st.

3. How do I appeal the current year assessment?

Property owners or their agents may file request for assessment review directly with the Office of the Commissioner of the Revenue – Real Estate Division by filling out the online form prior to the deadline of March 8, 2021. We encourage you to file your appeal online, where much of the required information will be populated on the form automatically. Applications for commercial properties must be filed online. If you have missed the deadline, owners who believe their assessments do not reflect market value or are not equitable with similar properties, may file an Application with the Loudoun County Board of Equalization by June 1^st. If you believe there is an error with your property characteristics; living area, condition, etc… please contact our office to schedule an inspection with your appraiser, 703-777-0260. 

4. What are acceptable reasons for appeal?

Acceptable bases for appeals are:
• Market Value - Comparison of recent sales of properties similar to yours.
• Equity - Comparison of properties in close proximity to yours that have similar features i.e. living area, age, acreage and amenities.
• Incorrect Property Data – Inaccurate information utilized to generate your assessment.

5. Can I appeal my Use Value if I am enrolled in the Land Use Assessment Program?

Yes, you may file an appeal for your Use Value assessment with the Board of Equalization (BOE). However the application must specifically state that it is for the Use Value assessment. The State Land Evaluation Advisory Council (SLEAC) annually adopts use rates taking into account the estimated income production of several soil types suitable for agricultural, horticultural or forest uses. These rates are then provided to tax assessment offices for their use in administering Land Use Assessment Programs.

6. How would a change by the BOE in the Fair Market Value of my land affect my real estate tax bill if I am enrolled in the Land Use Assessment Program?

If you are enrolled in the Land Use Assessment Program your taxable assessment is the sum of the fair market value of the improvements (dwelling and other structures) and the Use Value of the land. The fair market value of land enrolled in the Land Use Program is not taken into consideration in the calculation of your real estate tax bill. Therefore, if the Board of Equalization determines the fair market value of the land should be lowered; there will be no change in your current tax liability. A change in fair market value would however affect the amount of deferred real estate taxes as a result of participation in the Land Use Assessment Program and the associated rollback taxes. If the Board of Equalization determines the fair market value of the improvements should be lower or higher, the real estate tax liability would be adjusted accordingly. The Board could adjust the fair market of the home site or other non-qualifying land which would affect your real estate tax liability.

7. What if the review confirms my assessment and I still do not agree?

Taxpayers may file an appeal with the Board of Equalization (BOE). The BOE is charged with the responsibility of determining whether a property assessment is equalized among similarly situated properties and is assessed at its fair market value. The deadline to file an appeal with the BOE is June 1^st. The BOE is appointed by the Board of Supervisors and is an entirely separate entity from the Commissioner of the Revenue. They can be reached at 703-777-0289.

8. What if I’m still not satisfied after the BOE hears my appeal?

If you do not agree with the decision from the Board of Equalization, your final step is to file suit in Circuit Court. This will usually involve hiring an attorney to represent you. For more information, contact: Loudoun Circuit Court, 18 E. Market St., 3rd Floor, Leesburg, VA 20178
Phone: 703-777-0270.