BackgroundThe Virginia General Assembly enacted legislation allowing Loudoun County to provide an exemption from real property taxes on the principal dwelling and up to three acres for residents who are at least 65 years of age or permanently and totally disabled. Any additional acreage or structures, such as pools, barns, sheds etc. may be taxed. The Loudoun County Board of Supervisors has codified the requirements for residents to receive the exemption. In December 2017, the Board of Supervisors approved updates to Chapter 872.06(a) of the Loudoun County Codified Ordinances to include a 50% exemption with four income and net worth brackets for the Real Property Tax Relief effective for tax year 2019. Show
In July 2021, the Board of Supervisors approved updates to Chapter 872 of the Loudoun County Codified Ordinances to increase the income limitation to receive a 100% or 50% exemption from your real estate taxes. Please see the graph below for the new Annual Gross Household Income limits effective for 2022 Tax Relief applications. At the same time the Board also added that disability income of the owner, owner’s spouse or any relative of the owner or owner’s spouse residing in the home will be excluded from the income calculation. Please read the requirements below to see if you qualify. All qualifications must be met. To receive an exemption, complete the 2022 Loudoun County Tax Relief Application (PDF) and provide the supporting documentation as described. The application and assistance are available during business hours at the Leesburg and Sterling offices. If you need assistance please email the Exemptions and Deferrals Division or call 703-737-8557. Change in Circumstances after ExemptionIt 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, moving or requesting a lump sum distribution from a retirement account. 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. The property ceases to be the primary residence when the last qualifying applicant is occupying a hospital, nursing home or other facility for physical or mental care and are not expected to return to the residence. Requirements for Real Property Owned by an individual or a married coupleAge/Disability
Real Property Ownership/Use/Occupancy
Income and Net Worth
* on dwelling and lot up to 3 acres
Requirements for Real Property owned by two or more individuals not all of whom are 65 or totally and permanently disabledAge/Disability
Real Property Ownership/Use/Occupancy
Income and Net Worth
Is military exempt from Virginia personal property tax?Military personnel who are active duty and are not legal residents of the State of Virginina are exempt by law from paying personal property tax and vehicle license fees on vehicles owned solely by the military member.
Who is exempt from personal property tax in Virginia?Most Virginia cities, counties, and towns offer some form of personal property tax relief to homeowners age 65 and older, and to homeowners with disabilities.
Is military exempt from vehicle sales tax in Virginia?Exemptions from the SUT Tax
If you are titling your vehicle in Virginia for the first time and you hold a valid title or registration in your name by another state or a branch of the United States Armed Forces, you will not have to pay the SUT.
Do disabled veterans pay personal property taxes on vehicles in Virginia?Section 6 of Article X of the Constitution of Virginia was amended effective January 1, 2021 to establish the exemption from local property taxation for one vehicle (i.e. car or truck) used primarily by or for a 100% service-connected, totally and permanently Disabled Veteran.
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