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.)
A full or partial exemption shall be granted subject to the following provisions:
(a) Ownership. The title of the property for which an exemption is claimed must be held on January 1 of the taxable year, by the person or persons claiming the exemption, each of whom must also be (i) 65 years of age or older, or (ii) permanently and totally disabled on December 31 of the year immediately preceding the taxable year. A dwelling jointly owned by spouses, with no other joint owners, may qualify if either spouse is 65 years of age or older or is permanently and totally disabled. Real property owned and occupied as the sole dwelling of an eligible person includes real property (i) held by the eligible person alone or in conjunction with their spouse as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which the eligible person or the eligible person and their spouse hold the power of revocation, or (iii) held in an irrevocable trust under which an eligible person alone or in conjunction with their spouse possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term “eligible person” does not include any interest held under a leasehold or term of years.
(b) Occupancy. The property must be occupied as the sole dwelling of the person or persons claiming the exemption, either of whom must also be (i) 65 years of age or older, or (ii) permanently and totally disabled on December 31 of the year immediately preceding the taxable year. The primary residence owned by a person otherwise qualified for exemption under this chapter who is not actually occupying the same while a patient in a hospital, nursing home, convalescent home or other facility for physical or mental care for an extended period of time shall continue to be deemed such qualifying owner's dwelling; provided, however, that such residence is not used by or leased to others for consideration.
(c) Income and Net Worth. Gross combined income of the person or persons claiming the exemption shall be computed by adding together the total income received during the preceding calendar year, without regard to whether an income tax return is actually filed, by (i) owners of the dwelling who use it as their principal residence and (ii) owners' relatives who live in the dwelling provided that the first ten thousand dollars ($10,000) of income of the owner's spouse and each relative of the owner or owners, who is living in the dwelling, shall not be included in such total. The gross combined income shall exclude all disability income of the owner, owner's spouse or any relative of the owner or owner’s spouse residing in the dwelling during the calendar year immediately preceding the taxable year Disability income to be excluded from the qualifying household income calculation does not include dependent or auxiliary disability benefits received. Such dependent or auxiliary disability benefits shall be included in the gross household income calculation.
The net worth of the person or persons claiming the exemption as of December 31 of the calendar year immediately preceding the taxable year shall include the value of all assets, including the present value of all equitable interests of the owner or owners and the owner's spouse, and shall exclude the fair market value of the dwelling. In addition, the value of the land upon which the dwelling is situated, up to a maximum of 10 acres, shall also be excluded.
(d) Full Exemption. A person(s) meeting all criteria specified in (a) and (b) shall receive a one hundred percent (100%) exemption from the real property tax levy on their sole residence and up to three acres of land, if their income as defined in (c) does not exceed seventy- seven thousand dollars ($77,000) and their net worth as defined in (c) does not exceed four hundred forty thousand dollars ($440,000).
(e) Partial Exemption. A person(s) meeting all criteria specified in (a) and (b) shall receive fifty percent exemption from the real property tax levy on their sole residence and up to three acres of land if their income as defined in (c) and their net worth as defined in (c) fall into any one of the following ranges:
(1) Income does not exceed seventy thousand dollars ($70,000) and net worth is greater than four hundred forty thousand dollars ($440,000) but does not exceed five hundred sixty thousand dollars ($560,000); or
(2) Income does not exceed sixty-three thousand dollars ($63,000) and net worth is greater than five hundred sixty thousand dollars ($560,000) but does not exceed six hundred eighty thousand dollars ($680,000); or
(3) Income does not exceed fifty-six thousand dollars ($56,000) and net worth is greater than six hundred eighty thousand dollars ($680,000) but does not exceed eight hundred thousand dollars ($800,000); or
(4) Income does not exceed forty-nine thousand dollars ($49,000) and net worth is greater than eight hundred thousand dollars ($800,000) but does not exceed nine hundred twenty thousand dollars ($920,000).
(f) The Board of Supervisors will review the qualifying income provisions of this chapter beginning in calendar year 2024 and every fourth year thereafter. The Commissioner will compile data which will include but is not limited to changes in CPI in the Washington Metro Region, Department of Housing and Urban Development (HUD) Metrics, local housing assessments and foregone revenue since the last review was conducted. The Commissioner will present the data to the County Board for consideration of any changes or updates to this chapter.
(Ord. 98-12. Passed 11-4-98; Ord. 01-09. Passed 9-7-01; Ord. 04-16. Passed 12-14-04; Ord. 06-14. Passed 12-5-06; Ord. 07-15. Passed 12-18-07; Ord. 11-19. Passed 12-12-11; Ord. 14-11. Passed 12-10-14; Ord. 15-06. Passed 11-4-15; Ord. 17-13. Passed 12-13- 17; Ord. 21-06. Passed 7-14-21.)
A pro-rated exemption shall be granted subject to the following provisions:
(a) Ownership. Property for which a pro-rated exemption is claimed may be jointly owned on January 1 of the taxable year by two or more individuals who are not married to each other not all of whom are at least 65 years of age or older; however, the person or persons claiming the pro-rated exemption must be (i) 65 years of age or older, or (ii) permanently and totally disabled on December 31 of the year immediately preceding the taxable year. The joint owners shall furnish the Commissioner with sufficient evidence of each joint owner's ownership interest in the dwelling. Real property that is a dwelling jointly held by two or more individuals includes real property (i) held by an eligible person in conjunction with one or more other people as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which an eligible person with one or more other people hold the power of revocation, or (iii) held in an irrevocable trust under which an eligible person in conjunction with one or more other people possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term “eligible person” does not include any interest held under a leasehold or term of years.
(b) Occupancy. The property must be occupied as the sole dwelling of all the joint owners. The sole residence owned by a person otherwise qualified for exemption under this chapter who is not actually occupying the same while a patient in a hospital, nursing home, convalescent home or other facility for physical or mental care for an extended period of time shall continue to be deemed such qualifying owner's dwelling; provided, however, that such residence is not used by or leased to others for consideration.
(c) Income. The gross combined income of all joint owners during the calendar year immediately preceding the taxable year did not exceed seventy-seven thousand dollars ($77,000). Gross combined income shall be computed by adding together the total income received during the preceding calendar year, without regard to whether an income tax return is actually filed, by (i) owners of the dwelling who use it as their principal residence and (ii) owners' relatives who live in the dwelling provided that the first ten thousand dollars ($10,000) of income of the owner's spouse and each relative of the owner or owners, who is living in the dwelling, shall not be included in such total. The gross combined income shall exclude all disability income of an owner, owner’s spouse or any relative of the owner or owner’s spouse residing in the dwelling during the calendar year immediately preceding the taxable. Disability income to be excluded from the qualifying household income calculation does not income dependent or auxiliary disability benefits received. Such dependent or auxiliary disability benefits shall be included in the gross household income calculation.
(d) Net Worth. The net worth of all joint owners as of December 31 of the calendar year immediately preceding the taxable year did not exceed six hundred thirty-two thousand nine hundred forty-five dollars ($632,945). Beginning as of December 31, 2021, and as of December 31st of each year thereafter, the limit on combined net worth shall be increased by an amount equivalent to the percentage increase in the September report of the Consumer Price Index for the Washington-Arlington-Alexandria, area which includes Loudoun County. Net worth shall include the value of all assets, including the present value of all equitable interests, of the owners and the owners' spouses, and shall include the fair market value of the dwelling, the land, and any other asset.
(e) The Board of Supervisors will review the qualifying income provisions of this chapter beginning in calendar year 2024 and every fourth year thereafter. The Commissioner will compile data which will include but is not limited to changes in CPI in the Washington Metro Region, Department of Housing and Urban Development (HUD) Metrics, local housing assessments and foregone revenue since the last review was conducted. The Commissioner will present the data to the County Board for consideration of any changes or updates to this chapter.
(Ord. 07-15. Passed 12-18-07; Ord. 11-19. Passed 12-12-11; Ord. 14-11. Passed 12-10-14; Ord. 15-06. Passed 11-4-15; Ord. 17-13. Passed 12-13-17; Ord. 21-06. Passed 7-14-21.)
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