What is a sole dwelling? Can I be absent from my home and continue to receive tax relief?

A sole dwelling is the only dwelling maintained by the tax relief applicant as his or her full-time residence. Virginia permits localities to provide a real estate tax exemption on “real estate … designed for continuous habitation owned by, and occupied as the sole dwelling…”

The tax relief available to an otherwise qualified applicant should not be affected if he or she randomly and sporadically visits his or her family or friends and sleeps away from home for indeterminate, short periods of time. However, if a person regularly resides in another house during a certain period of time each year, that person will likely not qualify for tax relief.

An individual residing in a hospital, nursing home, convalescent home or other facilities for physical or mental care for an extended period of time, shall not lose his or her exemption, as long as the applicant’s dwelling is not be rented.

Each individual’s situation will be different and could result in the need for the taxpayer to provide an explanation and/or additional documentation to make a qualification determination.

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1. What should I do if I sell my home, move out or the qualifying applicant passes away?
2. Are distributions from my individual retirement account (IRA) or annuities included in my gross household income computation for tax relief purposes?
3. I am separated from my spouse. Do I still need to include his or her net worth even though he or she is not an owner of the property?
4. How do I determine the value of my additional acreage so that I can calculate my net worth?
5. What is total and permanent disability?
6. Must my application or certification be notarized?
7. If I have applied for Loudoun County Tax Relief and my application has not been approved by the date my taxes are due, should I pay the taxes?
8. If I am granted tax relief after the 1st half real property tax deadline, which is June 5th, will relief be granted for the entire year?
9. Do I have to be a Loudoun County resident for a minimum period of time before applying for tax relief?
10. What is a sole dwelling? Can I be absent from my home and continue to receive tax relief?
11. Will the Economic Impact Payments (Stimulus checks) from the CARES Act passed in March 2020 be included in income for tax relief purposes?
12. How will the forgiveness of my Paycheck Protection Program (PPP) loan be handled for Tax Relief?
13. Did the qualifying income or net worth limits increase?
14. The Tax Relief application requests Business Income. I am self-employed and file a Schedule C for my business, what amount should I put on the Tax Relief application?