Virginia Freedom of Information Act (FOIA)

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Helpful Resources

Contacting Our Office

Office of the Commissioner of the Revenue FOIA liaison:

 Sue Breen
 Office of the Commissioner of the Revenue
 Loudoun County
 P.O. Box 8000 MSC Number 32B
 Leesburg, VA 20177

Phone 703-777-0260
Fax: 703-777-0263

Email the Office of the Commissioner of the Revenue

Also, the Virginia Freedom of Information Advisory Council is available to answer any questions you may have about FOIA and can be contacted by email or by phone at (804) 225-3056 or [toll free] 1-866-448-4100.

Types of Records

The following is a general description of the types of records held by the Office of the Commissioner of the Revenue:

  • Personnel records concerning employees and officials of the Office of the Commissioner of the Revenue
  • Records of contracts which the Office of the Commissioner of the Revenue has entered into

Vehicle Personal Property Tax & Business Tangible Personal Property Tax (BPPT) Information

  • §58.1-3.A.1 of the Code of Virginia
  • Owner/taxpayer Name(s)
  • Mailing Address
  • Total Assessed Value of all personal and business tangible property by Owner Name(s); the assessed value of individual pieces, types, or classes of property (e.g., vehicles, computer equipment, etc. is not public information) For example, a 1997 Ford Taurus valued at $2000 and a 1994 Toyota Camry valued at $1500 is not public. However, John Smith, P.O. Box 1, Leesburg, VA 20178, with a total personal property assessment of $3500 is public.

Business Professional & Occupational License (BPOL) Tax and Tax Compliance Information

  • §58.1-3.B of the Code of Virginia
  • Owner/taxpayer Name(s)
  • Whether or not a person, firm, or corporation is licensed to do business in Loudoun County
  • Upon written request, the name and address of a person, firm or corporation transacting business under a fictitious name

Real Property Information

  • §58.1-3.A.1 of the Code of Virginia
  • Owner/taxpayer Name(s)
  • Mailing address and property address
  • Legal information (description, tax districts, and subdivision)
  • Parcel information (acreage, occupancy, floodplain and steep slopes)
  • Building/structure characteristics (type, stories, year built, living area or commercial building area, and ancillary structure data)
  • Land use assessment data
  • Total assessed value of all real property including the fair market value of the land and improvements

Commonly Used Exemptions

The Code of Virginia allows any public body to withhold certain records from public disclosure. The Office of the Commissioner of the Revenue commonly withholds records subject to the following exemptions:

  • Personnel records (§ 2.2-3705.1 (1) of the Code of Virginia)
  • Records subject to attorney-client privilege (§ 2.2-3705.1 (2)) or attorney work product (§ 2.2-3705.1 (3))
  • Vendor proprietary information. § 2.2-3705.1 (6)
  • Records relating to the negotiation and award of a contract, prior to a contract being awarded. § 2.2-3705.1 (12)
  • Tax returns and other tax records that reveal information about the income or business of the subject
  • Account numbers or routing information for any credit card, debit card, or other accounts with a financial institution of any person or public body. § 2.2-3705.1 (13)

Policy Regarding the Use of Exemptions

The general policy of the Commissioner of the Revenue is to invoke the personnel records exemption in those instances where it applies in order to protect the privacy of employees and officials of the Office of the Commissioner of the Revenue. The general policy of the Commissioner of the Revenue is to invoke the contract negotiations exemption whenever it applies in order to protect the bargaining position and negotiating strategy of the Office Commissioner of the Revenue Office.