Loudoun Property Tax: Rates, BOE Appeals & Exemptions (2026)

For Loudoun County tax year 2026, the deadline to ask the Commissioner of the Revenue for an administrative assessment review was March 16, 2026, and the deadline to appeal to the Loudoun County Board of Equalization (BOE) was June 1, 2026. Homeowners filed the first step through the county’s Real Estate Assessment Application for Review at loudoun.gov/reaa; BOE appeals were filed through the BOE online appeal system at loudoun.gov/boe / interwapp22.loudoun.gov/boea/appealform.aspx, with paper filing available for single residential properties.

How assessments work in Loudoun County

Loudoun reassesses real estate every year. The assessment is supposed to be the property’s fair market value as of January 1 of the tax year. For 2026, notices showed value as of January 1, 2026 and reflected real estate market activity during 2025. The Commissioner announced 2026 assessments online in February, with notices mailed beginning February 6, 2026.

Virginia requires real estate to be assessed at 100% of fair market value. Loudoun’s real estate page says tax bills are calculated by multiplying assessed value by the tax rate set annually by the Board of Supervisors. For tax year 2026, Loudoun’s regular real property tax rate is $0.805 per $100 of assessed value. The county also lists special district rates, including $0.20 per $100 for Dulles Rail Service Districts and $0.105 per $100 for the Route 28 Highway Improvement district, if applicable.

Locally, the Commissioner’s office says staff consider valid sales in your neighborhood from January 1 through December 31 of the prior year, nearby properties with similar age, living area, acreage and amenities, and the accuracy of your property characteristics. On the parcel database, open your property record and use the “Neighborhood Sales” link to see recent comparable sales.

For context, Loudoun reported 2026 taxable real estate value of $185.6 billion, up 12% overall. The county said the typical existing detached single-family property increased 1.4% year over year, the average attached townhouse increased 0.5%, and taxable commercial property increased 26.9%, largely driven by data centers. Those are averages; your neighborhood and model can move differently.

Whether you should appeal

Appeal when you can show one of three Loudoun-recognized problems: market value, equity, or incorrect property data. A market-value case says your home would not have sold for the assessed value on January 1, 2026. An equity case says comparable nearby homes with similar features are assessed lower. A data case says the county has the wrong living area, basement finish, condition, acreage, garage, or other characteristic.

Start with the easy check: compare the county record to your house. If the living area, condition, or other characteristics are wrong, Loudoun tells homeowners to call the Real Estate Division/appraiser; the assessment notice lists the assigned appraiser, and the office number is 703-777-0260. If you need an inspection for a characteristic error, the county’s appeal page lists 703-777-0269.

Do not appeal simply because your bill rose or because a neighbor pays less tax. The BOE can affirm, lower, or raise an assessment; it cannot change the tax rate, remove late-payment penalties, grant exemptions, or reduce taxes based on inability to pay. Loudoun does not appear to publish an official countywide homeowner success rate or median reduction for 2026 appeals; the official BOE page does publish hearing minutes and audio archives, but not a simple “percent reduced” table.

A realistic savings example: suppose your 2026 assessment is $875,000, but three good neighborhood sales support $825,000. A $50,000 reduction saves $50,000 ÷ 100 × $0.805 = $402.50 in county real estate tax for the year. If the property is also in a Dulles Rail Service District, the same reduction could save another $100 at $0.20 per $100. Town taxes and other district charges can change the total.

Step-by-step how to file

1. Pull your record and comps. Use the Loudoun Real Property Assessment Database at loudoun.gov/ParcelDatabase. Save the property record, assessment history, building details, and “Neighborhood Sales.”

2. Call or email before filing if it is a data issue. Loudoun encourages homeowners to speak with the appraiser responsible for the parcel before requesting review. For general real estate assessment help, use realestate@loudoun.gov or 703-777-0260.

3. File the Commissioner review by March 16, 2026. The form name is Real Estate Assessment Application for Review. The filing portal was loudoun.gov/reaa. The county’s 2026 portal now states that the Commissioner review deadline has passed and directs owners who still believe the assessment is not market value or equitable to the BOE by June 1, 2026. The county does not list a filing fee for this review.

4. File the BOE appeal by June 1, 2026. The BOE form/process is the Application for Equalization of Real Estate Assessment through the BOE online appeal system. Residential single-property filers are strongly encouraged to use the online system; multiple residential parcels using the same evidence must use it; commercial filers must use it. Upload all written materials, maps, photos, and evidence with the application. The BOE says files may be up to 20 MB per file.

5. Paper filing, if needed. Single residential filers who cannot file online may use a paper application from the BOE office or website. For 2026, paper applications delivered to the BOE office had to arrive by 4:00 p.m. June 1; mailed paper packages had to be postmarked by June 1. The BOE office is at the Loudoun County Government Center, 1 Harrison St. SE, Leesburg, VA 20175; official county mailing address is P.O. Box 7000, Leesburg, VA 20177-7000. The BOE contact phone is 703-777-0289. The county lists BOE email for contact, but the 2026 instructions do not describe email as a standard filing method.

6. If someone represents you, use an LOA. The form is Letter of Authorization. For Commissioner review matters, Loudoun’s LOA says it must be provided annually and identify the owner, property address, PIN/tax map number, tax year, representative, and owner signature.

What happens after

The Commissioner review is administrative. Staff compare your property to sales from the prior year, nearby similar properties, and the data used to generate the assessment. Loudoun says it will send a determination letter within 90 days after you file. Paying your tax bill is still required while review or appeal is pending; a later reduction may produce a refund or exoneration if taxes are otherwise current.

The BOE is the formal appeal body. Its proper name is the Board of Equalization of Loudoun County, Virginia. It is independent from the Commissioner of the Revenue, appointed by the Board of Supervisors, and decides whether the property is assessed uniformly and at fair market value for the current tax year.

BOE hearings typically begin in August. At the hearing, the owner or representative may testify and present evidence; the Commissioner’s appraiser also presents the county’s reasoning. Witnesses are sworn. The BOE FAQ says it is somewhat like court, but there is no cross-examination; questions go through the Board. The BOE can affirm, decrease, or increase the assessment.

You can choose a non-oral option by submitting a notarized appeal. In that case, the BOE reviews your application, supporting evidence, and the Commissioner’s response without you appearing; the BOE FAQ says not appearing this way has no negative effect, but you waive the right to appear. The Commissioner’s evidence is due at least 15 days before the hearing, and online filers are notified when it is posted. After a BOE ruling, the county generates Virginia Form 907, and the executed original is mailed to the owner or representative within 10 business days. If you still disagree, the next step is Loudoun County Circuit Court.

Local tips

Check exemptions separately from appeals. An appeal argues value; relief programs reduce or exempt tax for eligible owners. Loudoun lists programs for residents 65 or older or permanently and totally disabled, owners of qualifying real estate with at least 5 acres in land use, veterans with 100% service-connected total and permanent disability, qualifying surviving spouses, certified solar energy equipment, and certain nonprofits.

For 2026 older-adult/disabled relief, Loudoun’s published table shows a 100% exemption for annual gross household income of $0–$87,000 and net financial worth of $0–$498,000, with several 50% brackets above that. Returning applicants had an April 1, 2026 deadline; first-time real estate tax relief applicants have a December 31, 2026 deadline.

Finally, budget for the bill even if you appeal. Loudoun’s 2026 real estate tax bills are due in two halves: June 5, 2026 and December 7, 2026. An appeal does not stop collection, and a BOE increase can create an additional bill.

Loudoun County Property Tax Rate

Tax year 2026 Real Taxable Property rate: $0.805 per $100 of assessed value.

Source: https://www.loudoun.gov/taxrates

When Are Property Taxes Due in Loudoun County?

For tax year 2026 real estate tax bills: first half due June 5, 2026; second half due December 7, 2026. Loudoun’s general real estate tax calendar lists first-half real estate taxes due June 5 and second-half real estate taxes due December 5. Real estate taxes are billed/collected semiannually: first half covers January 1-June 30; second half covers July 1-December 31.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.loudoun.gov/taxcalendar

Property Tax Exemptions in Loudoun County

• Real Estate Tax Relief for Older Adults & Residents with Disabilities — Residents who are 65 or older, or permanently and totally disabled, who hold title on January 1 and meet ownership, occupancy, household income, and net-worth limits.. For 2026, exemption is 100% for annual gross household income $0-$87,000 and net worth $0-$498,000; 50% exemption applies for specified lower-income/higher-net-worth tiers up to $1,028,000 net worth. Applies to the residence and up to 3 acres; additional land/structures are taxed. Yes; tax relief must be requested each year, with triennial full reapplication and certification forms in intervening years. Apply by Returning applicants: April 1, 2026; first-time real estate tax relief applicants: December 31, 2026.. (Source: https://www.loudoun.gov/5002/Real-Property-Tax-Exemption-Older-Adults)
• Real Estate Tax Exemption for Veterans with Disabilities — U.S. Armed Forces veterans whose VA documentation confirms a 100% service-connected, total and permanent disability, or total disability based on individual unemployability due to a service-connected disability; the home must be owned/co-owned by the veteran and be the veteran’s primary residence.. Exemption from real estate taxes on the primary home, including certain structures and up to 3 acres; manufactured/mobile homes may qualify if the veteran owns the land. Yes; submit the Disabled Veteran Real Estate and/or Vehicle Tax Exemption Application with required VA documentation for the first request. (Source: https://www.loudoun.gov/1612/Tax-Relief-for-Veterans-with-Disabilitie)
• Real Estate Tax Exemption for Surviving Spouses of Veterans with Disabilities — Surviving spouse of a deceased qualified veteran with a 100% service-connected, total and permanent disability, who has not remarried, continues to occupy the home as a primary residence, and owns/co-owns the home; veteran’s death must have occurred on or after January 1, 2011.. Exemption from real estate taxes on the primary home, including certain structures and up to 3 acres; manufactured/mobile homes may qualify if the surviving spouse owns the land. Yes; submit the Surviving Spouse of a Disabled Veteran Real Estate Tax Exemption Application with supporting documents. (Source: https://www.loudoun.gov/6249/Tax-Relief-for-Surviving-Spouses-of-Vete)
• Real Estate Tax Exemption for Surviving Spouses of U.S. Armed Forces Members Who Died in the Line of Duty — Surviving spouse of a U.S. Armed Forces member who died in the line of duty with a U.S. Department of Defense Line of Duty determination; spouse must own the parcel in whole or part, not have remarried, and occupy the residence as principal residence.. Some or all real estate taxes on the primary home and up to 3 acres: if the assessed value is at or below the annual county average assessed value for single-family residential dwellings, the entire qualifying parcel receives a 100% exemption; value above that threshold is taxable. Yes; complete the application and submit required supporting documents. (Source: https://www.loudoun.gov/5862/Surviving-Spouses-of-US-Armed-Forces-Mem)
• Land Use Assessment Program — Owners of land used for agriculture, horticulture, forestry, or open space that meets the program’s legal standards; county summary describes the program for owners of real estate with at least 5 acres.. Taxes are based on the use value of qualifying land, with remaining real estate taxes deferred while the property remains eligible; rollback taxes may apply if eligibility ends. Yes; first-time application required for each parcel; full renewal every 6 years; all real estate taxes due must be paid before applying. Apply by Regular filing due November 1; late filing with fee November 2-December 5; final deadline December 5. Open Space and Sliding Scale Agreements must be recorded by December 31.. (Source: https://www.loudoun.gov/652/Land-Use-Assessment-Program)
• Tax Exemption for Certified Solar Energy Equipment — Owners of certified solar energy equipment, facilities, or devices that are certified by the Department of Building and Development as used primarily for collecting, generating, transferring, or storing thermal or electric energy; equipment must be operational and permitted.. Reduces the taxable real estate value by all or part of the certified equipment cost/value. Residential systems up to 25 kW receive a 100% reduction of the system’s value during years in service; residential systems over 25 kW and under 5 MW receive 80% for first 5 years, 70% for second 5 years, and 60% thereafter. Yes; submit the Solar Energy Exemption Application/webform or PDF with plans/drawings and final invoice/contract. (Source: https://www.loudoun.gov/4041/Tax-Exemption-for-Certified-Solar-Energy)

How to Look Up Your Property Record in Loudoun County

You can look up your property's official record at https://reparcelasmt.loudoun.gov/pt/search/commonsearch.aspx?mode=realprop. The Loudoun County Real Estate Information Site / Real Property Search provides public real property records including ownership and deed information, legal description, sales information, assessment values, and house characteristics, searchable by Parcel ID Number, address, and Tax Map Number.