Qualified applicants may be exempt from paying real property taxes on their home and lot, up to three acres. 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.
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.
Tax Relief 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.
Filing deadlines for 2023 tax year applications and certifications are:
April 3, 2023, for all applicants who filed previously
September 1, 2023, for first-time personal property tax relief
January 2, 2024, for first-time real property tax relief