The Land Use Acreage Change Declaration is the form the Loudoun County Commissioner of the Revenue uses to collect reports that real estate in the Land Use Assessment Program has changed use. It is one of the Loudoun County property tax forms for owners of land assessed on use value, and it is completed once for each parcel. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original PDF and accepts the signed declaration through its own channels.
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What is Land Use Acreage Change Declaration – Loudoun County, VA?
The Land Use Acreage Change Declaration is the Loudoun County Office of the Commissioner of the Revenue form that property owners use to report when real estate in the Loudoun County Land Use Assessment Program changes use, and how many acres the change affects.
The form asks for the parcel identification number (PIN), the number of acres and the address of the parcel, a contact person, and an explanation of the change: its purpose (for example a driveway, house, shed, barn, garden or pool), whether it directly supports the property's qualified purpose, and the acres impacted. Owners then sign a certification.
The county's instructions explain the test behind the form. Under Virginia law, §58.1-3236, eligible land includes the area under barns, sheds, silos, cribs, greenhouses, public recreation facilities and like structures, plus lakes, dams, ponds, streams, irrigation ditches and like facilities that support the qualifying use. Ineligible land is excluded from Land Use Assessment and is assessed at fair market value; it includes the area under houses, yards, personal gardens, driveways or roadways to houses, swimming pools, unused fields and any structure not related to the qualifying use.
By signing, the owner acknowledges that the declaration will result in roll-back taxes on any area that has become ineligible for use value assessment.
Who needs to file Land Use Acreage Change Declaration – Loudoun County, VA?
Owners of real estate in the Loudoun County Land Use Assessment Program whose property has undergone a change in use use this form to report it to the Commissioner of the Revenue. The certification states that property owners must report use changes, including ineligible land.
- Complete one form for each parcel that changed use.
- Every owner signs: the form has three owner name, signature and date lines.
- Name one primary contact for the use change, with phone number and email.
The form applies when the change may affect eligibility for land use assessment, for example construction of a driveway, house, shed, barn, pool or garden. The county's instructions say that a change which directly supports the property's qualified purpose is still reported: you answer the question on the form and explain a Yes answer. The form does not describe any exemption from reporting, and it does not say who may sign for an owner. Questions about eligibility go to the county staff listed under How to submit.
When to file Land Use Acreage Change Declaration – Loudoun County, VA
Report a change in use within sixty days of the change. The form's certification repeats this: property owners must report use changes, including ineligible land, within 60 days.
The 60 days run from the change in use, so have the parcel PIN, the acres impacted and, for a change under one acre, your sketch ready as soon as construction or the new use begins. The form sets no other deadline and does not say how long the county takes to act on a declaration.
The consequences the form itself states are these: a declaration results in roll-back taxes on any area that has become ineligible for use value assessment, and a material mis-statement of fact will result in roll-back taxes and penalties allowed by law.
Documents you need
- A sketch of the area impacted, a description, and the calculation used to determine the area, attached and with the form's box checked, only when the use change affects less than 1 acre.
- An explanation of the change, written on the form, when you answer Yes to whether the change directly supports the property's qualified purpose.
How to fill out Land Use Acreage Change Declaration – Loudoun County, VA
Identify the parcel
In Real Estate Information, enter the Parcel Identification Number (PIN), the Number of Acres and the Parcel Address. Use a separate form for each parcel.
Enter the primary contact
Write the Contact Name, Contact Phone and Email of the person the county should reach about this use change.
Describe the change or construction
Under Change/Construction Purpose, name what changed, such as a driveway, house, shed, barn, garden or pool. Include the purpose of any construction permits that have been pulled.
Answer the qualified-purpose question
Check Yes or No for whether the change directly supports the property's qualified purpose. If you check Yes, explain how.
Enter the acres impacted
In Acres Impacted, enter the number of acres within the parcel affected by the change. This should be the total area that has changed use.
Attach the sketch if under one acre
If less than 1 acre is impacted, check the box and attach a sketch, a description, and the calculation used to determine the area.
Read the certification
Review the statements on the 60-day reporting rule, the accuracy of the declaration, the penalties for a material mis-statement of fact and roll-back taxes on ineligible area.
Sign and date for every owner
Enter each owner's name, signature and date on the Owner Name lines. The form has room for three owners.
Review and download the completed PDF
Check the PIN, acres and attachments, then download or print the completed PDF from FillingPDF and submit it through the channels under How to submit.
How to submit Land Use Acreage Change Declaration – Loudoun County, VA
You can submit the signed declaration in person, by upload or by mail.
- In person: Leesburg, 1 Harrison Street SE, 1st Floor, or Sterling, 46000 Center Oak Plaza. Staff are available Monday through Friday from 8:30 AM to 5:00 PM, closed federal holidays. The county encourages scheduling an appointment to reduce your wait.
- Upload: loudoun.gov/COR-Upload. The county's forms page says completed forms that contain sensitive personal identifying information should go through the secure Document Upload Portal.
- Mail: COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
For help, call 703-777-0260, or contact Tax Relief, Exemptions & Deferrals at [email protected] or 703-737-8557. To request language assistance or a disability accommodation, contact [email protected] or 703-737-0260/TTY-711, with advance notice. The form names no fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Reporting the change after the sixty days allowed; the form requires use changes to be reported within 60 days.
- Combining several parcels on one declaration; the instructions say to use one form per parcel.
- Leaving out the sketch, description and calculation when fewer than 1 acre is impacted and not checking the attachment box.
- Treating a driveway or roadway to a house, a yard, a personal garden or a swimming pool as eligible land; the county lists these as ineligible.
- Answering Yes to the qualified-purpose question without the explanation the form asks for.
- Submitting the form without every owner's name, signature and date on the certification lines.
- Omitting the primary contact's name, phone number or email in the Real Estate Information block.
- Understating the area: the owner certifies that the declaration represents the total area that has changed use, and a material mis-statement of fact brings roll-back taxes and penalties.
Frequently asked questions
What is the Land Use Acreage Change Declaration used for?
It is used to report to the Loudoun County Commissioner of the Revenue that real estate in the Land Use Assessment Program has changed use. It records the parcel, the purpose of the change, the acres impacted and the owners' certification.
How long do I have to report a land use change in Loudoun County?
Sixty days from the change in use. The form's instructions say reports to the Commissioner of the Revenue must occur within sixty days, and the certification repeats that owners must report use changes, including ineligible land, within 60 days.
What happens after I file the declaration?
By signing, you acknowledge that the declaration will result in roll-back taxes on any area that has become ineligible for use value assessment. A material mis-statement of fact will result in roll-back taxes and penalties allowed by law.
Do I need a sketch if the change is under one acre?
Yes. If less than 1 acre is impacted, check the box on the form and attach a sketch, a description, and the calculation used to determine the area impacted. The instructions ask for a sketch for changes under one acre.
Which land counts as ineligible for land use assessment?
The county lists the area under houses, yards, personal gardens, driveways or roadways to houses, swimming pools, unused fields and any structure not related to the qualifying use. Ineligible land is assessed at fair market value.
Where do I send the Loudoun County land use change form?
Deliver it in person in Leesburg or Sterling, upload it at loudoun.gov/COR-Upload, or mail it to COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804. Call 703-777-0260 with questions.
Can I fill out the Land Use Acreage Change Declaration online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to Loudoun County, and does not file the declaration; you submit it through the county's channels.
Do I need one form for each parcel?
Yes. The instructions say to use one form per parcel and to list the primary contact's name, phone number and email for that use change.
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