Personal Property Tax Relief
Each qualified applicant is taxed at the alternative tax rate on one vehicle. The alternative rate is set annually by the Board of Supervisors and has historically been $2.10, which is 50% of the regular personal property tax rate.
Real Property Tax Relief
Qualified Real Property Tax Relief applicants may be exempt from paying real property taxes on their home and lot, up to three acres, based on qualifying program criteria. Land in excess of three acres and any additional lots or structures are ineligible for relief. Manufactured homes (mobile homes) may qualify for tax relief.
Loudoun County offers a property tax break to eligible residents who file an application and meet certain qualifying criteria. Program participants may be relieved from the payment of real property taxes on their dwelling and lot, up to 3 acres, and may have their car taxes cut in half. Residents must be at least 65 years of age or totally and permanently disabled and have total combined income and net worth less than $72,000 and $440,000 for real property relief and $52,000 and $195,000 for personal property tax relief. If the real property is owned by an individual or by a husband and wife, all owner(s) of the real property, excluding the spouse, must be at least 65 or permanently and totally disabled. If the real property is owned by two or more individuals, not all of whom are 65 or totally and permanently disabled, the net worth of the owners cannot be more than $578,382 including the fair market value of the dwelling and land.
Portions of disability income may not be included in the calculation of total combined income. Net worth is the value of all assets minus liabilities and excludes the value of the primary dwelling and land up to 10 acres.
An applicant must be 65 years of age or older or totally and permanently disabled on December 31, 2015. If less than 65 years of age, the applicant must be certified as totally and permanently disabled by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board. If ineligible for certification by one of these agencies, the applicant may obtain sworn affidavits from two medical doctors licensed in Virginia or two military officers who practice medicine in the United States Armed Forces. Click on Disability Affidavit to view, download and print the form or contact our office to obtain the form for completion by your physicians. To view the application, you will need the Adobe Reader, which you may download here for free.
To be eligible for 2016 real property tax relief, the dwelling must be occupied as the sole residence of the applicant owner on December 31, 2015. For personal property relief, the vehicle must be owned by the applicant and registered for personal property taxes in Loudoun County on January 1, 2016.
Since tax relief is granted solely to qualified persons, it is important that our office be notified of any changes in property ownership or occupancy, net worth, or income since the exemption may be affected. If the property is transferred or placed in a trust, or ceases to be the applicant's residence or property, immediate disqualification could occur. Distributions from retirement accounts are included in income even if rolled into other investments and could result in disqualification. Please consult with staff before transferring property and before moving or requesting a lump sum distribution from a retirement account.
Tax relief is not automatic; it must be requested by filing a form annually with the Commissioner of the Revenue. Loudoun County utilizes a triennial application procedure. First-time applicants must file an application and provide supporting documentation, such as social security statements, bank statements and income tax returns. The same is required every three years. For the two years following each application year, a one page certification must be filed.
The 2016 filing deadlines for applications and certifications are:
- April 1, 2016, for all applicants who filed previously
- September 1, 2016, for first-time personal property relief
- December 31, 2016, for first-time real property relief
When qualified real property is sold or title is transferred, the last qualifying owner dies, or the property ceases to be the primary residence, real property taxes are pro-rated based on the number of full months the property and owner continue to qualify.
To qualify for Vehicle Personal Property Tax Relief and/or Real Property Tax Relief, all of the following qualifications must be met. If any qualification is not met, the applicant may be ineligible for tax relief. You may print out a chart detailing the qualifications below: The document requires Adobe Reader, which may be downloaded here
If you feel you meet the qualifications for property tax relief, you may access the application below or by contacting our office.
The information on this webpage is to assist persons who are potential applicants or wish to learn more about the Tax Relief for the Elderly and Disabled Program. Additional information and assistance is available during normal business hours. The office of the Commissioner of the Revenue will provide physical or sensory accommodations for you to utilize this program.