Loudoun County Tax Relief for Permanent and Total Disability

Loudoun offers real estate tax relief for a resident who is 65 or older, or permanently and totally disabled, and who meets the income and net-worth table. The disability finding can come from Social Security, VA, the Railroad Retirement Board, or two Virginia physicians or military physicians on the county affidavit. It is not a VA rating of 100% service-connected. A disabled veteran who does not qualify for the service-connected exemption can use this program. A veteran who already has that exemption does not need this one for the same home. The relief covers the residence and up to three acres. Extra land, pools, and barns stay taxable. The home has to be owned on January 1 and occupied as the only full-time residence. Some trusts qualify. A stay in a hospital or nursing home can continue the relief if the home is not rented. For 2026, individual or married applicants use this table. Disability income of the owner, spouse, and relatives is excluded. Up to $10,000 of a spouse's or relative's other income can be deducted when that income exceeds $10,000. Net worth excludes the home and up to 10 acres. A spouse's net worth is included even when the spouse is not an owner. Income up to $87,000 and net worth up to $498,000: 100% relief. Income up to $79,000 and net worth from $498,000.01 to $635,000: 50%. Income up to $71,000 and net worth from $635,000.01 to $771,000: 50%. Income up to $63,000 and net worth from $771,000.01 to $907,000: 50%. Income up to $55,000 and net worth from $907,000.01 to $1,028,000: 50%. Unmarried people who own the home together need to ask the Commissioner of the Revenue how the test applies. First-time real estate applicants file by December 31. Returning applicants for 2026 had an April 1 deadline. The office publishes the date each year.