The Land Use Roll-back Tax Estimate Request (form code TED13-0526) is the form the Loudoun County Commissioner of the Revenue uses to estimate the roll-back taxes that may apply when a real estate parcel leaves the Land Use Assessment Program. It is one of the Loudoun County property tax forms handled by that office, and you complete one form 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 takes the completed request in person, by mail or by upload.
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What is TED13-0526?
The Land Use Roll-back Tax Estimate Request is the Loudoun County Commissioner of the Revenue form for requesting an estimate of the roll-back taxes that may apply to a real estate parcel removed from the Land Use Assessment Program.
The estimate covers roll-back taxes only. It is not the current amount of taxes due, it is subject to change, and it may not be the actual amount due. The form's certification says you understand this, that you should not submit payment of roll-back taxes based on the estimate, and that the estimate is void after 30 days.
The county's general information explains the background. Virginia law, §58.1-3237, requires additional "roll-back" taxes when real estate enrolled in the Land Use Assessment Program changes to a non-qualifying use or is zoned to a more intensive use at the request of the owner. Roll-back taxes are based on the difference between the use value assessment and the fair market value of the land for the current year and the previous five tax years. That difference is called "deferred value," and the tax is calculated and levied on it along with simple interest.
The form asks for the parcel, the owner(s), the requester and the reason for the roll-back. An estimate is based on public information and is not considered confidential.
Who needs to file TED13-0526?
Anyone who needs an estimate of the roll-back taxes that may apply to a specific real estate parcel upon its removal from the Loudoun County Land Use Assessment Program uses this form. The person making the request does not have to be the owner: the form asks for the requester's name, phone and email, the requester's relationship to the owner and, if applicable, a company.
Use one form for each real estate parcel. If the roll-back applies to only part of a parcel, answer No to the entire-parcel question and give the number of acres.
The form fits three situations, each a box under Reason for Roll-back:
- voluntary removal of the parcel from the Land Use Assessment Program;
- a change to a non-qualifying use;
- rezoning to a more intensive use.
Do not use this form to learn the current amount of taxes due, or to pay roll-back taxes. The county says the estimate is not the amount due and that payment should not be based on it.
When to file TED13-0526
Submit the request when you need an estimate of roll-back taxes for a parcel that is leaving the Land Use Assessment Program. The form prints no due date for the request itself.
Timing still matters in two ways. An estimate is void 30 days after it is issued, so request it close to the time you plan to rely on it. Separately, the county's general information says a change in use must be reported to the Commissioner of the Revenue within 60 days; the estimate request is not described as that report.
If you check Change to a non-qualifying use or Rezoning to a more intensive use, the form asks for the date of the change or the rezoning. Staff assistance is available Monday through Friday, 8:30 AM to 5:00 PM, closed federal holidays, and the county encourages appointments to reduce wait time.
How to fill out TED13-0526
Enter the Parcel Identification Number
Under Real Estate Information, write the Parcel Identification Number (PIN) of the parcel you are asking about. Use one form for each parcel.
Say whether the whole parcel is affected
Check Yes or No for "Does the roll-back apply to the entire parcel?" If you check No, enter how many acres are affected.
Enter the parcel address
Write the parcel address, the city and the ZIP code in the spaces provided.
List the owner name(s)
Enter the name of every owner of the real estate in the Owner Name(s) line.
Enter the requester's contact details
Write the Requester Name, Requester Phone and Email of the person making the request, who may or may not be the owner.
Select the reason for the roll-back
Check one box: voluntary removal from the Land Use Assessment Program, Change to a non-qualifying use, or Rezoning to a more intensive use. For the last two, enter the Date of Change or the Date of Rezoning.
Read the certification
Read the certification: you are requesting an estimate, not the amount due, you should not pay roll-back taxes based on it, and the estimate is void after 30 days.
Sign and complete the requester block
Sign on the Requester Signature line and enter the Date Signed. Add the Requester's Relationship to Owner and, if it applies, the Company.
Review and download the completed PDF
Check the PIN, acreage answer, reason and dates, then download or print the completed PDF from FillingPDF. Submit it through one of the channels described under How to submit.
How to submit TED13-0526
You can submit the completed request in person, by upload or by mail to the Commissioner of the Revenue.
- In person: Leesburg, 1 Harrison St. SE, 1st Floor; or Sterling, 46000 Center Oak Plaza. Offices are open 8:30 AM to 5:00 PM and closed federal holidays. The county encourages scheduling an appointment.
- Upload: loudoun.gov/COR-Upload. The county's forms page says completed forms containing sensitive personal identifying information should go through the secure Document Upload Portal.
- By mail: COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
Questions go to Tax Relief, Exemptions & Deferrals at [email protected] or 703-737-8557. The form header also lists 703-777-0260 for the office. For language assistance or a disability accommodation, contact [email protected] or 703-737-0260/TTY-711, with advance notice. The form states no fee. Online forms are at loudoun.gov/COR-Forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Paying roll-back taxes based on the estimate; the certification says payment should not be submitted based on the estimate provided.
- Treating the estimate as the amount of taxes due or as the current tax bill; it covers roll-back taxes only and may not be the actual amount.
- Relying on an estimate more than 30 days after it was issued; it is void after 30 days.
- Listing more than one parcel on a single form; the instructions call for one form for each real estate parcel.
- Answering No to the entire-parcel question but leaving the number of acres blank.
- Checking a change-in-use or rezoning reason without entering the date of change or date of rezoning.
- Leaving the certification unsigned; the instructions say to read and sign it.
- Mailing the request to a different address than COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
Frequently asked questions
What is the Land Use Roll-back Tax Estimate Request?
It is the Loudoun County Commissioner of the Revenue form for asking for an estimate of the roll-back taxes that may apply to a specific parcel when it is removed from the Land Use Assessment Program. It gives an estimate only, not the amount of taxes due.
Is the roll-back tax estimate the amount I owe?
No. The county says the estimate covers roll-back taxes only, is subject to change and may not be the actual amount due. The certification on the form states that payment of roll-back taxes should not be submitted based on the estimate.
How long is a Loudoun County roll-back tax estimate valid?
An estimate is void 30 days after it is issued, according to both the form's general information and its certification. If you still need an estimate after that, you would need to request a new one.
Where do I submit the roll-back tax estimate request?
In person at 1 Harrison St. SE, 1st Floor in Leesburg or 46000 Center Oak Plaza in Sterling, by upload at loudoun.gov/COR-Upload, or by mail to COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
Can I fill out this form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the request to the county; you deliver it through the county's in-person, upload or mail channels.
Does the requester have to be the property owner?
The form does not say the requester must be the owner. It asks for the owner name(s) separately, then the requester's name, phone and email, the requester's relationship to the owner and, if applicable, a company.
What if only part of my parcel is being removed?
Check No for "Does the roll-back apply to the entire parcel?" and enter how many acres it applies to. Use one form for each real estate parcel.
How are roll-back taxes calculated?
According to the county, they are based on the difference between the use value assessment and the fair market value of the land for the current year and the previous five tax years. That deferred value is taxed along with simple interest, under Virginia law, §58.1-3237.
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