EDITOR'S NOTE: Unless otherwise indicated, this chapter was enacted on November 21, 1972, and was amended on October 21, 1975, June 6, 1977, July 17, 1978, September 19, 1989, June 4, 1991, August 7, 1979, and November 19, 1991, November 4, 1998, September 17, 2001, December 14, 2004, December 5, 2006, January 3, 2007, December 18, 2007, December 12, 2011, and December 10, 2014.
872.01 Definitions.
872.02 Exemption authorized.
872.03 Administration of exemptions.
872.04 Requirements for full or partial exemption.
872.045 Requirements for pro-rated exemption.
872.05 Claiming an exemption.
872.06 Percentage of exemption.
872.07 Adjustment upon change in eligibility.
872.08 Changes in status.
872.09 False claims.
872.99 Penalty.
CROSS REFERENCES
Exemptions for elderly and handicapped - see Code of Va. § 58.1-3210 et seq.
Special Assessment for Land Preservation - see B.R. & T. Ch. 848
Personal Property and Real Estate Tax - see B.R. & T. Ch. 860
Exemptions and refunds generally - see B.R. & T. Ch. 864
Exemption for certified solar energy equipment - see B.R. & T. Ch. 868
Personal property tax relief for elderly or totally and permanently disabled - see B.R. & T. Ch. 873
As used in this chapter:
(a) "County" means Loudoun County, Virginia.
(b) "County Board" means the Board of Supervisors of the County.
(c) "Commissioner " means the Commissioner of the Revenue of the County or any of their duly authorized deputies or agents.
(d) "Dwelling" means the sole residence owned and occupied by the person or persons claiming exemption, and includes a manufactured home used as the sole residence owned and occupied by the person(s) claiming an exemption hereunder and as defined in VA Code Section 58.1-3210(C).
(e) "Exemption" means exemption from the County Real Estate Tax according to the provisions of this chapter.
(f) "Manufactured Home" means a structure subject to federal regulation which is transportable in one or more sections; is eight body feet or more in width and forty body feet or more in length in the traveling mode, or is 320 or more square feet when erected on site; is built on a permanent chassis; is designed to be used as a single-family dwelling, with or without a permanent foundation when connected to the required utilities; and includes the plumbing, heating, air-conditioning, and electrical systems contained in the structure.
(g) "Net worth" means the amount by which assets (including the present value of all equitable interests) exceed liabilities.
(h) "Person" means a natural person.
(i) "Permanently and totally disabled" means a person who has been certified by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, by a sworn affidavit by two medical doctors who either are licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, and, in addition, who has been found by the Commissioner to be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person's life. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by such doctor.
(j) "Property" means real property.
(k) "Relative " means relationship by blood, marriage or adoption.
(l) "Taxable year" means the calendar year, from January 1 until December 31, for which exemption is claimed.
(m) "Written Statement " means the signed statement on the Real Estate Tax Exemption Application and Certification where the applicant affirms the statements are true and accurate to the best of their knowledge and belief.
(Ord. 98-12. Passed 11-4-98; Ord. 01-09. Passed 9-17-01; Ord. 11-19. Passed 12-12-11; Ord. 15-06. Passed 11-4-15; Ord. 17-13. Passed 12-13-17; Ord. 21-06. Passed 7-14-21.)
(a) Full or Partial Exemption. Real estate tax exemption is provided for qualified property owners who are not less than sixty-five years of age or who are permanently and totally disabled and who are eligible according to state law and the provisions of this chapter.
(b) Pro-Rated Exemption. A pro-rated exemption from real estate tax is provided for the real estate (and dwelling) which is (i) jointly owned by two or more persons and (ii) occupied as the sole dwelling of each such person, at least one of whom is at least age 65 or permanently and totally disabled, and who are eligible according to state law and the provisions of this chapter.
(c) Persons qualifying for exemption under this chapter shall also be exempt from the tax levied on property located within a special tax district created by the County.
(Ord. 01-09. Passed 9-17-01; Ord. 07-01. Passed 1-3-07; Ord. 07-15. Passed 12-18-07; Ord. 11-19. Passed 12-12-11; Ord. 15-06. Passed 11-4-15; Ord. 17-13. Passed 12-13-17; Ord. 21-06. Passed 7-14-21.)
The exemption shall be administered by the Commissioner according to the provisions of this chapter. The Commissioner is hereby authorized to make an inquiry of persons seeking such exemption in conformity with the provisions of this chapter, including the requiring of answers under oath, as may be reasonably necessary to determine qualifications for exemption as specified by this chapter. The Commissioner may require the production of certified income tax returns, appraisal reports and any other pertinent documents to establish qualification.
(Ord. 01-09. Passed 9-17-01; Ord. 11-19. Passed 12-12-11; Ord. 15-06. Passed 11-4-15; Ord. 17-13. Passed 12-13-17; Ord. 21-06. Passed 7-14-21.)
Loading...