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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.)
(a) The person or persons claiming an exemption must file an Application for Real Estate Tax Exemption and written statement with the Commissioner, on forms supplied by the Commissioner, on or before April 1 of the tax year for which relief is sought unless making application for the first time. Those applying for an exemption for the first time must file on or before December 31 of the tax year for which relief is sought. Every third year from the date of the original Application, the person or persons claiming an exemption must file a new Application and written statement with the Commissioner. For the two years following the date of the original Application and all subsequent Applications, the person or persons claiming an exemption must file a Certification, on forms supplied by the Commissioner, stating that no information contained on the last preceding Application or Certification filed has changed to violate the limitations or conditions provided herein. The Commissioner shall have the discretion to permit applicants to file after these deadlines in cases of genuine hardship.
(b) The Application and written statement shall set forth, in a manner prescribed by the Commissioner, the names of all owners of the dwelling as well as the relatives occupying the dwelling for which the exemption is claimed, their gross combined income and the total combined net worth of the owners and spouses.
(c) If, after audit and investigation, the Commissioner determines that the person or persons are qualified for an exemption, he shall so certify to the County Treasurer who shall deduct the amount of the exemption from the claimant's real estate tax liability.
(Ord. 91-11. Passed 6-4-91; Ord. 01-09. Passed 9-17-01; Ord. 04-16. Passed 12-14-04; 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) Amount of Exemption. The person or persons qualifying for and claiming an exemption shall be relieved of liability consistent with the percentage of relief for the real estate tax levied on the qualifying dwelling and the land on which it is situated, up to and including the value of the first three acres as set forth below.
Annual Household Income Cannot Exceed | Total Net Financial Worth | Percentage of Exemption |
$77,000 | Cannot Exceed $440,000 | 100% |
$70,000 | $440,000.01 to $560,000 | 50% |
$63,000 | $560,000.01 to $680,000 | 50% |
$56,000 | $680,000.01 to $800,000 | 50% |
$49,000 | $800,000.01 to $920,000 | 50% |
(b) Amount of Pro-Rated Exemption. The amount by which the person or persons qualifying for and claiming the pro-rated exemption shall be relieved of liability for real estate taxes levied on the qualifying dwelling and the land on which it is situated shall be calculated by multiplying the amount of the full exemption that would otherwise have been provided by a fraction that has as the numerator the percentage of ownership interest in the qualifying dwelling and the land on which it is situated up to three acres held by all such joint owners who are at least 65 years of age and as the denominator, 100%.
(Ord. 89-10. Passed 9-19-89; Ord. 01-09. Passed 9-17-01; Ord. 04-16. Passed 12-14-04; 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.)
If the qualifying property is sold, ceases to be the sole residence of the qualifying owner(s), or if the last qualifying owner dies during the taxable year, the exemption granted hereunder shall be adjusted by prorating it for that portion of the taxable year prior to the date on which the property was sold or ceased to be the qualifying owner's sole residence, or the date of death of the last qualifying owner. Such prorated adjustment shall be based upon the number of complete months of the year that such property was properly eligible for the relief granted by this chapter.
(Ord. 01-09. Passed 9-17-01; Ord. 4-16. Passed 12-14-04; 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.)
(a) The sole residence owned by a person otherwise qualified for exemption under this chapter that is not actually occupied by 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.
(b) Except as provided in Section 872.08(a), above, changes with respect to income, net worth, ownership of property, occupancy, medical status or other factors occurring during the taxable year for which the Application or Certification is filed, and having the effect of exceeding or violating the limitations and conditions provided in this chapter, shall nullify any relief of real estate tax liability for the then current taxable year and the taxable year immediately following.
(Ord. 04-16. Passed 12-14-04; 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.)
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