The Letter of Authorization is the form the Loudoun County Office of the Commissioner of the Revenue uses to let a taxpayer appoint a representative for specific tax types. It is one of the forms connected to Loudoun County property tax and other local taxes, such as business license, vehicle personal property and real property assessment. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the county at the official URL.
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What is Letter of Authorization – Loudoun County, VA?
The Letter of Authorization is the Loudoun County Commissioner of the Revenue form on which a taxpayer appoints an individual or company to represent them, or their business, on named tax types in matters before the Office of the Commissioner of the Revenue.
The form lists these tax types, each with a box: Business License Tax, Business Tangible Personal Property Tax, Consumer Utility Tax, Real Property Assessment (Commercial), Real Property Assessment (Residential), Transient Occupancy Tax, Vehicle Personal Property Tax and Other. For each one you enter the tax year(s) and the account, PIN or tax map number.
The authorization covers the capacities you check: completing, signing and submitting filings, returns or requests for administrative review; making corrections to filings already submitted; obtaining related information and documentation; giving or receiving notices and making transactions or requests; or another capacity you describe. The county's instructions say you must appoint someone in this way if you want the office to discuss your tax assessment with a third party.
The form also asks whether the representative holds the taxpayer's power of attorney. The same form replaces an existing representative. To revoke an appointment without naming a new representative, the form says to contact the office.
Who needs to file Letter of Authorization – Loudoun County, VA?
Taxpayers who want the Office of the Commissioner of the Revenue to deal with another person or firm on their behalf use this form. It applies to the tax types printed on it, and it is used to appoint a new representative or replace an existing one.
- Individuals. A natural person can be the taxpayer and signer.
- Entities. If the business, nonprofit or real estate belongs to a corporation, partnership, limited liability company or trust, the taxpayer and signer must be an officer, trustee or other individual legally authorized to act for the entity.
- Real estate. Landlords, tenants, ground lessors, ground lessees, owners and others state their relationship to the parcel.
The signatory must be the individual, owner or officer named under taxpayer information. Signatures of property management firms or third parties are not accepted.
Do not use this form only to revoke an appointment. The instructions say to contact the office for that, using the phone numbers and emails printed on the form.
When to file Letter of Authorization – Loudoun County, VA
Submit the Letter of Authorization when you appoint a new representative or replace an existing one. The instructions say to submit a new form each time you change representatives.
For real estate, a new Letter of Authorization must be submitted annually, and the tax year entered must be the current year only, with no past or future years. For other tax types you enter the 4-digit calendar year(s), January 1 to December 31, that the authorization covers.
The authorization is effective until rescinded in writing by either the taxpayer or the representative, with a copy provided to the Office of the Commissioner of the Revenue. The form prints no other deadline.
How to fill out Letter of Authorization – Loudoun County, VA
Check the tax types covered
Check the box for each tax type you are authorizing, such as Business License Tax or Vehicle Personal Property Tax. Use Other and write in the tax type if yours is not listed.
Enter tax years and account numbers
For each checked tax type, enter the 4-digit tax year(s), for example 2024, and the account, PIN or tax map number. For real estate, use only the current year and the tax map number or PIN.
Complete taxpayer information
Enter the legal entity name, Taxpayer Identification Number, owner or corporate officer name, title or role, phone, email and mailing address. The TIN is required for all tax types except real estate.
Complete the real estate section
For real estate only, check how the party represented relates to the parcel (Owner, Landlord, Tenant, Ground Lessor, Ground Lessee or Other). Then enter the parcel street address, city and ZIP.
Enter representative information
Enter the representative's company name, name, title, phone, email and mailing address. Answer Does this representative hold the taxpayer's power of attorney? with Yes or No.
Select who is represented
In the Authorization paragraph, check me or my business. The paragraph also revokes any prior appointment for the same tax types and years.
Check the authorized capacities
Check each capacity you grant: filings and requests for administrative review, corrections to previous filings, obtaining information, giving or receiving notices, or Other (describe).
Sign and date the authorization
The taxpayer signs and enters the effective date signed. The signer must be the person identified under taxpayer information, not a property management firm or other third party.
Review and download the completed PDF
Check tax years, numbers and signature, then download or print the completed PDF from FillingPDF and submit it through the channels described under How to submit.
How to submit Letter of Authorization – Loudoun County, VA
You can submit the Letter of Authorization in person, by online upload or by mail.
- In person: Leesburg, 1 Harrison St. SE, 1st Floor, or Sterling, 46000 Center Oak Plaza. The offices are open 8:30 AM to 5:00 PM, and the county encourages scheduling an appointment to reduce your wait.
- 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.
- Mail: Commissioner of the Revenue, PO Box 8000, Leesburg, VA 20177-9804.
Questions can go to the main line at 703-777-0260 or to the topic contacts printed on the form, for example [email protected], [email protected] or [email protected]. Online forms are listed at loudoun.gov/COR-Forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Having a property management firm or other third party sign; the instructions say only the individual, owner or officer named as taxpayer may sign.
- Entering past or future tax years for real estate; only the current year is allowed.
- Writing a tax year in a format other than 4 digits, such as "24" instead of "2024".
- Leaving out the account number, or the tax map number or parcel identification number (PIN) for real estate.
- Omitting the Taxpayer Identification Number for a tax type other than real estate; it may be a FEIN, SSN or Virginia DMV customer number.
- Using the form only to revoke a representative, when the instructions say to contact the office for that.
- Not submitting a new Letter of Authorization each year for real estate.
- Having someone other than a legally authorized officer, trustee or individual sign for a corporation, partnership, LLC or trust.
Frequently asked questions
What is the Loudoun County Letter of Authorization?
It is the form on which a taxpayer appoints a representative to act before the Loudoun County Office of the Commissioner of the Revenue for named tax types. The county's instructions say you must appoint a third party this way before the office will discuss your tax assessment with them.
Who can sign the Letter of Authorization?
Only the individual, owner or officer identified under taxpayer information. For an entity such as a corporation, partnership, LLC or trust, that is an officer, trustee or other individual legally authorized to act for it. Property management firms and third parties cannot sign.
Do I need a new Letter of Authorization every year?
For real estate, yes: a new form must be submitted annually, using only the current tax year. For other tax types, the authorization stays effective until the taxpayer or the representative rescinds it in writing and a copy goes to the office.
How do I revoke or change my representative?
To change representatives, submit a new Letter of Authorization; it revokes any prior appointment for the same tax types and years. To revoke without naming a new representative, contact the Commissioner of the Revenue's office at 703-777-0260 or by the emails printed on the form.
Where do I send the Letter of Authorization?
Take it to the Leesburg or Sterling office, upload it at loudoun.gov/COR-Upload, or mail it to Commissioner of the Revenue, PO Box 8000, Leesburg, VA 20177-9804. Forms with sensitive personal information should use the secure upload portal.
Does the form cover Loudoun County property tax?
It covers Real Property Assessment (Commercial and Residential), Business Tangible Personal Property Tax and Vehicle Personal Property Tax, among other listed types. You check each tax type and enter its tax year and account, PIN or tax map number.
What ID number do I enter for the taxpayer?
For all tax types except real estate, enter a Taxpayer Identification Number, which may be a Federal Employer Identification Number (FEIN), Social Security Number (SSN) or Virginia DMV customer number. For real estate, enter the tax map number or PIN instead.
Can I fill out the Letter of Authorization online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not affiliated with Loudoun County and does not submit the form; you deliver it to the Commissioner of the Revenue yourself.
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