Personal Property Alternative Tax Rate: Elderly & Disabled

Background

The Virginia General Assembly enacted legislation which allows Loudoun County to determine an alternative rate of tax on one vehicle (automobile and pickup trucks) owned and used primarily by of for anyone at least 65 years of age or anyone permanently and totally disabled.  The alternative rate is set annually by the Board of Supervisors and has historically been $2.10, which is 50% of the regular personal property tax rate.

Please read the requirements below to see if you qualify. All qualifications must be met.

The 2019 application will be available before March 1, 2019.  It will be available on the website and in our offices. Assistance is available during business hours at the Leesburg and Sterling offices. If you need assistance please email the Exemptions and Deferrals Division or call 703-737-8557.

Changes in Circumstances After Approval

If the personal property is sold and new personal property is purchased notify the Exemptions and Deferral Division.

Requirements

Age/Disability

  • Owner/Applicant must be at least 65 or permanently and totally disabled as of December 31 of the previous year.
    • Disability certification
      • Social Security Administration
      • Department of Veterans Affairs - submit VA Form 21-4138 to get a statement from them.
      • Railroad Retirement Board
      • Sworn affidavits from two medical doctors licensed in Virginia or two military officers who practice medicine in the United States Armed Forces - use the Tax Relief Affidavit of Disability for their completion.
    • Married owners of the vehicle may qualify if either spouse is 65 or permanently and totally disabled on December 31st.

Personal Property Ownership and Use

  • The title to the property must be held by the applicant on January 1 of the current year.
  • The vehicle must be used primarily by or for the applicant(s) seeking relief. The vehicle must be garaged and registered for personal property tax in Loudoun County on January 1 of the current year.

Income and Net Worth

  • Gross combined income in the previous year cannot exceed $52,000.
    • This includes the income of the applicant and spouse who reside in the same dwelling and any owner of the motor vehicle.
    • Up to $7,500 of disability income of the disabled owner may be deducted from gross combined income.
  • Net Worth as of December 31st of the previous year cannot exceed $195,000 and includes the value of assets less liabilities of the applicant and the spouse and any additional owners of the motor vehicle, excluding the fair market value of the owners' dwelling and lot up to one acre.