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Real and Personal Property Tax Exemptions
Real and Personal Property Tax Exemptions

There are two types of property tax exemptions, 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 Virginia Code.  Organizations previously granted exemptions from property taxation by Loudoun County are reflected in its Codified Ordinances in Chapter 862, Exemptions from Taxation.

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.  Applications must be completed and returned to the Office of the Commissioner of the Revenue with a postmark of April 1, 2016 for consideration this year.  An exemption, if granted, would be effective January 1, 2017.

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 Services and Operations Committee (FGSO) in September.  The FGSO committee’s recommendations for property tax exemption, effective January 1 of the subsequent tax year, will then be provided to the Board of Supervisors at its 2nd business meeting in September.

Click on Application for Property Tax Exemption to view, download or print the form.  To view the application, you will need the Adobe Reader, which you may download here for free.  For information or assistance, please contact the Office of the Commissioner of the Revenue Exemptions and Deferrals Division by email or 703-737-8557 weekdays 8:30 AM to 5:00 PM.



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