FAQs • Loudoun County, VA • CivicEngage

Are farm related buildings or structures exempt from real estate assessment?: While farm related buildings or structures may be exempt from local building permit and inspection requirements, they are not exempt from fair market value assessment or local property taxes. Examples of agricultural buildings that are assessed at fair market value for local real property tax purposes include barns, stables, silos, sheds, corncribs, poultry houses, smokehouses, well houses, haylofts, greenhouses and other structures devoted to agricultural use.

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Real Estate Assessments - Farm Buildings

1. Are farm related buildings or structures exempt from real estate assessment?: While farm related buildings or structures may be exempt from local building permit and inspection requirements, they are not exempt from fair market value assessment or local property taxes. Examples of agricultural buildings that are assessed at fair market value for local real property tax purposes include barns, stables, silos, sheds, corncribs, poultry houses, smokehouses, well houses, haylofts, greenhouses and other structures devoted to agricultural use.

2. How do I find out what type of farm related buildings and structures are being assessed on my property?: Owners can review their property characteristics online at www.loudoun.gov/parceldatabase. Farm buildings and other improvements will be displayed under the “Detached Structures” section of the web page. Owners may also request a copy of their property record card which contains a listing of each assessable improvement or structure by contacting the Real Estate Division of the Office of the Commissioner of the Revenue at [email protected] or (703) 777-0260.

3. What should I do if there is an error in the number or type of structures or I disagree with my property’s farm building characteristics?: Please contact the Real Estate Division of the Office of the Commissioner of the Revenue at [email protected] or (703) 777-0260, to schedule a property visit with the appraiser assigned to value your property. The appraiser will inspect and photograph any structures then discuss any necessary changes with you.