Last updated 2026-07-09
TL;DR
Loudoun County, Virginia taxes real property at $0.875 per $100 of assessed value for 2024, with assessments targeting 100% of fair market value. Notices mail in February. The Board of Equalization appeal deadline is about April 1. Seniors and 100% disabled veterans qualify for large exemptions. You can appeal yourself and skip the contingency firms.
What is the Loudoun County property tax rate right now?
The Loudoun County Board of Supervisors set the real property tax rate at $0.875 per $100 of assessed value for calendar year 2024 [1]. Here's what that costs in real dollars: a home assessed at $700,000 owes $6,125 in county real property tax before any exemptions. That's the base rate. Loudoun also adds special district levies for things like transportation service districts, so your actual bill can run a bit higher depending on where your parcel sits.
That $0.875 rate is down from $1.035 per $100 in 2022 [11]. The Board cut the rate as assessed values surged, trying to soften the hit. It didn't fully work. Even at the lower rate, plenty of homeowners still watched their bills climb, because assessments rose faster than the rate fell.
Want the full levy schedule, service district overlays included? The Loudoun County Commissioner of the Revenue posts it each spring [1]. Spend the five minutes before you calculate your expected bill.
How does Loudoun County assess property values?
Virginia law requires all taxable real property to be assessed at 100% of fair market value [2]. Loudoun's assessor, the Office of the Commissioner of the Revenue, runs annual reassessments instead of the triennial or quinquennial cycles some Virginia localities use. Every parcel gets a fresh value every year.
The county uses a mass appraisal model. Computer-assisted mass appraisal (CAMA) systems group comparable properties by neighborhood, property type, age, condition, and size, then apply market-derived factors. Assessors do not walk through every house every year. They lean on sales of similar homes, building permits that flag improvements, and aerial and GIS data. The output is an estimate, not a certified appraisal. That gap is your opening on appeal.
Assessment notices go out in February for the coming tax year [3]. Your notice shows last year's assessed value next to the new one. The percentage change grabs your eye, but the absolute value drives the bill. If your home jumped from $650,000 to $740,000, that $90,000 increase adds roughly $788 in county taxes at the 2024 rate.
Loudoun's residential values climbed hard from 2020 to 2022. The county reported a median residential assessment increase of about 18% in 2022 alone [3]. Big moves like that are exactly when errors slip in. The CAMA model can overcorrect, drop you in the wrong neighborhood cluster, or miss a condition problem a recent buyer would have priced in.
When are Loudoun County property taxes due and what are the key deadlines?
Loudoun splits the real property tax bill into two equal installments [4]. First half is due June 5. Second half is due December 5.
| Payment or Event | Date |
|---|---|
| First half due | June 5 |
| Second half due | December 5 |
| Assessment notice mailed | February (typically) |
| Informal appeal window | February to April (approx.) |
| Board of Equalization filing deadline | April 1 |
| Board of Equalization hearings | May through July (approx.) |
| Circuit Court appeal deadline | 3 years from date tax assessed |
Miss June 5 and Loudoun charges a 10% penalty on the unpaid balance plus interest at 10% per year [4]. The penalty hits immediately. No grace period. Set the reminder.
April 1 is the deadline that matters most if you think your assessment is wrong. That's the cutoff to file a formal appeal with the Board of Equalization (BOE). Miss it and you wait another full year, or you take the longer, pricier Circuit Court route. The assessor's informal review window is shorter, often closing in March, and it's worth trying first because it's free and sometimes fixes the problem without a hearing.
Virginia Code Section 58.1-3980 gives owners the right to apply to the BOE within a set period each year [2]. Loudoun's ordinance ties that window to April 1. Confirm the exact date on your current-year notice, because it can shift by a few days.
What exemptions and tax relief programs does Loudoun County offer?
Loudoun runs several programs that cut or wipe out your property tax bill. These are real money.
Elderly and Disabled Tax Relief. Loudoun exempts a portion of property taxes for owners who are 65 or older, or permanently disabled, and meet income and net worth limits [5]. For 2024, the combined household income threshold is $90,000 and the net worth cap is $1 million (excluding the residence). Qualifying owners can get an exemption of up to 100% of the tax on the first $850,000 of assessed value, on a sliding scale. This is one of the more generous senior exemptions in Northern Virginia. File by May 1 each year with the Commissioner of the Revenue.
Disabled Veterans Exemption. Virginia's Constitution (Article X, Section 6-A) fully exempts the principal residence of a veteran with a 100% service-connected permanent and total disability from real property taxes [6]. No income test. The exemption passes to a surviving spouse who doesn't remarry. File your VA documentation with the Commissioner of the Revenue.
Land Use Taxation (Use Value Assessment). Loudoun still has real agricultural and forestal land. Qualifying parcels get assessed at their use value for farming or forestry rather than their development potential [5]. In a county where suburban demand pushes land prices sky-high, that difference can be enormous. Apply through the Commissioner of the Revenue. Watch the rollback tax if the land later converts to another use.
Military Exemptions. Active-duty members domiciled outside Virginia are exempt from personal property tax on vehicles, but that's a separate levy from real estate. Real property owned in Loudoun by a nonresident servicemember can still be taxed.
Haven't checked the senior and disabled relief program lately? Check now. The income thresholds have risen over the years. People who didn't qualify in 2019 often qualify today.
How do I appeal my Loudoun County property tax assessment?
There are three stages. You don't have to go through all of them, and most disputes end at stage one or two.
Stage 1: Informal Review with the Commissioner of the Revenue. Call or submit an online request after your February notice arrives. It's free, takes about 10 to 15 minutes of your time, and assessors are generally willing to look at evidence: recent sales of similar homes, a private appraisal, photos of condition problems the mass model missed. If they agree, they lower the assessment with no formal hearing. No paperwork, no waiting months for a date. Start here.
Stage 2: Board of Equalization. If the informal review doesn't fix it, file a formal BOE appeal by April 1 [3]. You submit a written application explaining why your assessment is wrong, with supporting evidence. The BOE is an independent body, not part of the assessor's office. Hearings run May through July. You present your evidence, the assessor presents theirs, and the BOE decides. The standard is whether the assessment reflects fair market value. Bring comparable sales (comps) from the six months before January 1 of the tax year. Three strong comps beat a dozen weak ones.
Stage 3: Circuit Court. If the BOE rules against you, Virginia Code Section 58.1-3984 lets you petition the Circuit Court within three years of when the tax was assessed [2]. It's expensive if you hire an attorney. Some owners go pro se on very large assessments. Most residential disputes don't justify Circuit Court unless the error is huge and your evidence is clean.
The most common mistake at the BOE is showing up with printed Zillow estimates. The BOE doesn't care about Zillow. It cares about arm's-length sales of genuinely comparable homes. Pull those comps from the county's property search tool or from MLS records your agent can grab for free. Adjust for square footage, lot size, age, condition, and location. Show your math.
Want a structured way to organize evidence and format your BOE submission? TaxFightBack's DIY appeal kit walks through it step by step, so you keep 100% of any savings instead of handing a contingency firm 30% to 50% of the refund.
One more thing. Pay your bill on time even while you appeal. Loudoun does not suspend the tax while your appeal is pending. Win, and you get a refund or credit. Don't let the appeal pull your attention off June 5.
What comparable sales evidence wins a Loudoun County BOE hearing?
The Board of Equalization uses a market value standard. Your job is to show that willing buyers were paying less than your assessed value for homes genuinely like yours in the right time window.
That window is the six to twelve months before January 1 of the tax year you're appealing. For a 2024 appeal, you want sales from roughly January through December 2023, with the most weight on sales closest to January 1, 2024.
Strong comps share these traits with your property: same school district or neighborhood cluster, within 20% of your gross living area, similar age and construction quality, similar lot size, sold arm's-length (not a foreclosure, estate sale, or deal between relatives). Three to five that check those boxes beat ten that don't.
Loudoun's parcel data is searchable through the Commissioner of the Revenue's online portal [3]. You can pull sale prices, assessed values, and property characteristics on any parcel. Find your comps, then calculate the sale-price-to-assessment ratio for each. If comparable homes sold at 95 cents on the assessed dollar and yours is assessed at $1.05 per dollar of what similar homes actually sold for, you have a math-based argument the BOE can act on.
Condition problems are harder to quantify but still count. Photos of roof damage, foundation concerns, worn-out systems, or a site disadvantage (backing to a highway, sitting under a power line, in a flood zone) help explain why your home would fetch less than the CAMA model assumed. Get a licensed contractor's written estimate for any deferred maintenance. That's evidence, not opinion.
Selecting and adjusting comps the way an appraiser would is exactly what these guides recommend everywhere, whether you're looking at a montgomery county property tax appeal in Maryland or a king county property tax appeal in Washington. The evidence standard is the same: arm's-length market data, adjusted for differences.
How does Loudoun County compare to other large Virginia counties on tax rates?
Loudoun's $0.875 per $100 rate for 2024 is one of the lowest among Northern Virginia's major counties. The reason is its commercial and data center base, which spreads the tax load across a wider footprint [1].
| Locality | 2024 Real Property Rate (per $100) |
|---|---|
| Fauquier County | $0.799 |
| Loudoun County | $0.875 |
| Arlington County | $1.013 |
| Alexandria (City) | $1.110 |
| Prince William County | $1.115 |
| Fairfax County | $1.135 |
Note: City of Alexandria and Fauquier rates come from their FY2024 adopted budgets. Verify current rates on each jurisdiction's website, since they can change annually.
The rate is only half the story. Loudoun's high assessed values mean that even at $0.875, owners in Sterling or Ashburn pay serious dollars. A $600,000 home in Loudoun at $0.875 costs $5,250 a year in county tax. The same-value home in Fauquier at $0.799 costs $4,794. The gap is real but not huge. What matters more for most homeowners is whether the assessed value is accurate.
Property tax in other high-growth counties runs on completely different rules, like a dekalb county property tax situation in Georgia or the oc property tax situation in California, where Prop 13 complicates things in its own way. Virginia offers no cap on assessed value growth, which is why the annual reassessment cycle matters so much here.
What is the Loudoun County property tax assessment process for new construction?
Built a home or added major improvements in Loudoun? The assessment process shifts a little. The Commissioner of the Revenue picks up new construction through building permits filed with the county. When the certificate of occupancy issues, the new structure enters the tax rolls.
For the year of construction, the improvement value is prorated by completion date. A home finished in April gets roughly three-quarters of a year's improvement value added. The land was already being taxed.
The first full-year assessment after completion is where new owners often hit sticker shock. The CAMA model assigns a replacement cost value to the new structure, and in Loudoun's hot market, that can land well above your contract price. Buy a new build for $850,000 and see an assessment of $920,000? That's worth appealing. Your settlement statement, the Closing Disclosure, is your best evidence. An arm's-length sale price between a builder and a buyer is strong proof of market value. The BOE takes purchase price seriously.
How does Loudoun County handle commercial property tax assessments?
Commercial properties, including office, retail, industrial, and Loudoun's enormous data center inventory, get assessed by the same office under the same 100% fair market value standard. Commercial mass appraisal uses income approaches (capitalized net operating income) alongside comparable sales. Data centers are their own category. Loudoun holds one of the world's largest data center clusters, and those facilities generate a big share of the county's tax base [7].
For commercial owners, the BOE appeal process is the same, but the evidence bar is higher. You'll usually need a formal income-approach appraisal from a licensed commercial appraiser. An MAI appraisal costs money upfront, but it often pays off on a large commercial assessment.
Small commercial owners (strip retail, small office condos, small warehouses) sometimes win BOE appeals on comparable sales data alone, especially when the market has clear arm's-length transactions to point to.
What happens after I win or lose my Loudoun County property tax appeal?
Win at the BOE and the Commissioner of the Revenue corrects the assessment while the Treasurer recalculates your bill. If you already paid at the higher value, you get a refund or a credit toward your next installment, depending on timing. Refunds on prior-year overpayments are governed by Virginia Code Section 58.1-3981 [2]. Interest on the refund is not guaranteed and depends on local policy.
Lose at the BOE and you have the Circuit Court option within three years. At that point, weigh the amount in dispute against legal fees honestly. A $1,500 annual savings on a home is meaningful but probably doesn't justify a real estate attorney. A $15,000 annual difference on a larger property is a different math problem.
Here's what people miss: winning the BOE appeal fixes one tax year only. You refile the next year if the new assessment comes in too high again. The county is not bound by the prior BOE ruling. That said, if they cut your value to $X, they're unlikely to leap far above that in year two without new market data to back it. Keep your documentation folder current.
For the full picture of what happens after appeals resolve, our guide on property tax covers the whole lifecycle from assessment through refund.
How does Loudoun County property tax compare to Dallas or Sacramento county assessments?
Readers sometimes land here after comparing major U.S. counties. Here's the straight version.
Dallas County property tax in Texas runs with no state income tax, which pushes property tax rates high. Effective rates in Dallas County typically run 2.0% to 2.5% of market value once you stack city, county, school, and special district levies [8]. Texas also requires annual appraisals at 100% of market value, but it caps the increase in appraised value for homestead properties at 10% per year under Texas Tax Code Section 23.23 [10]. That cap can be real protection in a hot market. Loudoun has no analogous cap.
Sacramento County property tax assessment in California runs under Proposition 13, which caps assessed value increases at 2% per year unless the property changes ownership or gets newly constructed [9]. Sacramento County's base rate is 1%, but with voter-approved debt levies, effective rates usually run 1.1% to 1.3% of assessed value. Because Prop 13 decouples assessed value from market value over time, long-term owners can pay far less than the new buyer next door. Virginia never adopted that tradeoff.
Virginia, and Loudoun specifically, reassesses annually at full market value with no cap on assessment increases. That's the environment you're in. The only brake on your bill is the rate the Board of Supervisors sets each spring.
Curious how other large counties structure this? Guides like sedgwick county property tax in Kansas and nevada property tax reform necessity high rates assessment show how differently states build these systems.
What records does Loudoun County keep on my property, and how do I access them?
Loudoun's property records are public. The Commissioner of the Revenue's online portal gives you assessed values, property characteristics (square footage, bedroom count, year built, lot size), and sales history [3]. The Loudoun County GIS portal adds mapping, aerial imagery, zoning, flood zone overlays, and parcel boundaries.
For an appeal, your own property card is the record that matters most. Pull it first and check every field. Square footage errors show up in CAMA systems more often than you'd think. If the county thinks you have 2,800 square feet and you have 2,400, that error alone may explain an inflated assessment, and it's straightforward to fix with a floor plan or original building permit.
Sales data for comparable properties sits on the same portal. Search by neighborhood, price range, and sale date. Download the results to a spreadsheet, filter for the time window you need, and there's your comp set. That's the raw material for a BOE presentation. Nobody needs to charge you for this data. It's free and public.
Loudoun also keeps records of prior BOE decisions, though they aren't always easy to find online. Request them through the county's Freedom of Information Act (FOIA) process. Prior BOE decisions on comparable properties can be useful context, but they're not binding precedent.
Frequently asked questions
What is the Loudoun County property tax rate for 2024?
The Loudoun County Board of Supervisors set the real property tax rate at $0.875 per $100 of assessed value for 2024. That's down from $1.035 in 2022. Service district levies may apply depending on your parcel's location, so your effective rate could run slightly higher. Check the Commissioner of the Revenue's current levy schedule to confirm the exact rate for your district.
When is the Loudoun County property tax due?
Loudoun splits the annual real property tax into two installments. First half is due June 5, second half December 5. Missing either deadline triggers a 10% penalty on the unpaid balance plus 10% annual interest. These dates have been consistent for years, but confirm them on your tax bill each year, since the Board of Supervisors can adjust them.
How do I appeal my Loudoun County property tax assessment?
Start with an informal review request to the Commissioner of the Revenue after your February notice arrives, often by March. If that doesn't resolve it, file a formal appeal with the Board of Equalization by April 1. Bring comparable sales for similar homes that sold in the prior year. If the BOE rules against you, petition the Circuit Court within three years. Pay your tax on time while the appeal is pending.
What is the deadline to appeal a Loudoun County property tax assessment?
The Board of Equalization filing deadline is about April 1 each year, tied to the current tax year's assessment. The informal review window with the Commissioner of the Revenue usually closes in March. For Circuit Court, Virginia Code Section 58.1-3984 allows a petition within three years of when the tax was assessed. Missing April 1 means waiting a full year or taking the pricier court route.
Does Loudoun County offer a senior property tax exemption?
Yes. Loudoun's Elderly and Disabled Tax Relief program offers exemptions up to 100% of tax on the first $850,000 of assessed value for owners 65 or older or permanently disabled. For 2024, the household income limit is $90,000 and the net worth cap is $1 million excluding the home. Applications are due May 1 each year with the Commissioner of the Revenue. It's one of the more generous programs in Northern Virginia.
Are disabled veterans exempt from Loudoun County property tax?
Virginia's Constitution (Article X, Section 6-A) fully exempts the principal residence of a veteran with a 100% service-connected permanent and total disability from real property tax. There's no income or asset test. The exemption also extends to a surviving spouse who doesn't remarry. File VA documentation of the disability rating with the Loudoun County Commissioner of the Revenue to activate it.
How does Loudoun County calculate property tax?
Multiply your assessed value by the tax rate per $100. At the 2024 rate of $0.875 per $100, a home assessed at $600,000 owes $5,250. Add any service district levies. The assessed value targets 100% of fair market value under Virginia law, updated annually through the county's mass appraisal process. Exemptions or land-use designations can reduce the taxable value before you apply the rate.
How often does Loudoun County reassess property values?
Loudoun reassesses every single year. Virginia law requires assessments at 100% of fair market value and lets localities choose annual or periodic cycles. Loudoun chose annual. Notices go out in February. Because Virginia sets no cap on how much assessed value can rise year to year, owners in fast-appreciating markets can see big jumps in a single cycle.
Can I look up my Loudoun County property assessment online?
Yes. The Commissioner of the Revenue's online property search portal lets you look up any parcel's current and prior assessed values, property characteristics, and sales history. The Loudoun County GIS portal adds mapping, aerial imagery, and zoning data. Both are free and public. Pull your own property card first when preparing an appeal. Square footage and condition errors in county records are not rare and are easy to document.
How does Loudoun County property tax compare to Fairfax County?
Loudoun's 2024 rate is $0.875 per $100, while Fairfax County's 2024 rate is $1.135 per $100. On a $700,000 home, that's $6,125 in Loudoun versus $7,945 in Fairfax. Loudoun benefits from a very large commercial and data center tax base that spreads the load. Still, Loudoun's rapid residential growth has pushed assessed values high, so bills can be sizable even at the lower rate.
What evidence should I bring to a Loudoun County Board of Equalization hearing?
Bring three to five comparable sales of similar homes that sold in the prior year, ideally within six months of January 1 of the tax year. Pull them from the county's own property portal or MLS records. Adjust for differences in size, age, condition, and location. If there are condition issues, include contractor estimates or inspection reports. Zillow estimates and automated valuation printouts don't persuade; arm's-length sale prices do.
What is the penalty for paying Loudoun County property tax late?
Loudoun charges a 10% penalty on any unpaid balance immediately after the due date (June 5 or December 5), plus interest at 10% per year on the remaining balance. There's no grace period. The penalty applies to the unpaid portion, not the full bill, so partial payments reduce but don't erase the exposure. Set calendar reminders well before the due dates.
Does Loudoun County have a homestead exemption?
No. Virginia has no traditional homestead exemption that reduces assessed value for primary residences the way Texas or Florida do. Virginia's relief for primary-residence owners comes through the senior and disabled tax relief program and the disabled veteran exemption, both means-tested or service-related. There's no general owner-occupant discount on assessed value in Loudoun or anywhere else in Virginia.
How do I find comparable sales for my Loudoun County property tax appeal?
Use the Commissioner of the Revenue's online parcel search to find recent sales in your neighborhood. Filter for homes within 20% of your square footage, similar age and lot size, sold arm's-length in the twelve months before January 1 of the tax year. Your real estate agent can pull MLS comps for free if you ask. Calculate each comp's sale-to-assessment ratio to quantify your argument. Three strong comps beat ten weak ones.
Sources
- Loudoun County, VA – Tax Rates page, Commissioner of the Revenue: Loudoun County 2024 real property tax rate is $0.875 per $100 of assessed value
- Virginia Legislative Information System – Virginia Code Title 58.1 (Taxation): Virginia requires real property assessed at 100% of fair market value; BOE appeal rights under Section 58.1-3980; Circuit Court petition under Section 58.1-3984; refunds under Section 58.1-3981
- Loudoun County Treasurer – Real Estate Tax due dates and penalties: Real property tax due in two installments: June 5 and December 5; 10% penalty plus 10% annual interest on late payments
- Loudoun County Commissioner of the Revenue – Tax Relief Programs: Elderly and Disabled Tax Relief program: income limit $90,000, net worth cap $1 million, exemption up to 100% on first $850,000 of assessed value; Land Use Taxation program available
- Virginia Constitution Article X, Section 6-A – Disabled veteran property tax exemption: 100% property tax exemption on principal residence for veterans with 100% service-connected permanent and total disability
- Loudoun County Economic Development – Data Centers: Loudoun County holds one of the world's largest data center clusters, generating a significant share of the county tax base
- Dallas Central Appraisal District: Dallas County effective property tax rates typically run 2.0% to 2.5% of market value across combined city, county, school, and special district levies
- California State Board of Equalization – Proposition 13 overview: California Proposition 13 caps assessed value increases at 2% per year absent change of ownership or new construction; base rate 1%; Sacramento County effective rates typically 1.1–1.3%
- Texas Constitution and Statutes – Texas Tax Code Section 23.23 (Homestead appraisal cap): Texas caps homestead property appraisal increases at 10% per year
- Loudoun County – Adopted Budget and Real Property Tax Rate history: Loudoun County real property tax rate was $1.035 per $100 in 2022, reduced to $0.875 in 2024
- Fairfax County – Budget page, FY2024 Tax Rates: Fairfax County 2024 real property tax rate is $1.135 per $100 of assessed value