The Revitalized Real Estate Exemption Application Form is the Loudoun County Office of the Commissioner of the Revenue's application for a partial real estate tax exemption on a residential property that will be substantially rehabilitated, renovated or replaced. It is one of the Loudoun County property tax forms, and it doubles as the owner's request for an inspection before work begins. 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 the program instructions at loudoun.gov.
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What is RER1-0426?
The Revitalized Real Estate Exemption Application Form is the application owners submit to the Loudoun County Office of the Commissioner of the Revenue for a partial real estate tax exemption on a residential property to be substantially rehabilitated or replaced.
The printed title is "Revitalized Real Estate Tax Exemption Application," and the form carries the code RER1-0426. In the certification, the owner cites §58.1-3220 of the Code of Virginia and Loudoun County Ordinance 870 and requests the exemption for a qualifying residential property in Loudoun County, Virginia. The same signature also requests an inspection of the property by the Office of the Commissioner of the Revenue.
The program aims to help prevent the deterioration and abandonment of older residential properties. The county grants the partial exemption to owners who substantially rehabilitate, renovate or replace a residential structure in a designated area. The form is for projects in a designated Residential Revitalization district only.
Exemptions are effective for qualified properties on January 1 of the calendar year after the Office receives the application and inspection request. The form asks for the parcel identification number (PIN), the property type, the historic status, whether the work includes demolition, the structure's area before and after the work, and a description of the proposed rehabilitation. The last block, Office Use Only, is completed by the county.
Who needs to file RER1-0426?
Owners of a qualifying residential property in a designated Residential Revitalization district who plan to substantially rehabilitate, renovate or replace the structure use this form. The form lists three property types: single family, townhome and condominium.
The county's instructions set these conditions:
- The property must be in one of three districts: Broad Run – Sugarland (parcels beginning with Tax Map Numbers 63, 81, 82 and 95), Dulles – Arcola (91, 100 and 101) or Mercer (53, 54, 55, 70, 71, 72 and 89).
- The owner must be current on payment of all taxes, assessments and fees due to Loudoun County.
- As of the application date, the property use may not change to a non-residential use.
- Work must not have begun: the owner affirms this on the form.
- Submit one application form per parcel or structure.
At least one owner must sign. The instructions suggest asking the residential real estate division to review whether the proposed improvements meet program qualifications before you apply. You can find Tax Map Numbers by entering the property address at Loudoun.gov/ParcelDatabase.
When to file RER1-0426
Apply before the rehabilitation work begins. The instructions say the Office of the Commissioner of the Revenue must inspect the property before work begins on the project, and the certification states that work has not yet started.
Allow for the other dates in the program. The owner must complete the work within 12 months of the date the initial building permit is issued. After the work is finished, the owner submits a separate written request to the Office asking it to inspect the structure to determine the exemption. Exemptions are effective for qualified properties on January 1 of the calendar year after the Office receives the application and inspection request. The form prints no calendar deadline for submitting the application.
Documents you need
- Additional pages describing the proposed rehabilitation, only if the space on the form is not enough; the form says to attach additional pages as necessary.
How to fill out RER1-0426
Enter the owner information
Under Owner Information, write the Real Estate Owner Name(s), Property Address, Owner Phone and Email. Add a Mailing Address only if it differs from the property address, then City, State and Zip.
Identify the parcel and property
Enter the Parcel Identification Number (PIN) and Year Originally Built. Check the Type (Single Family, Townhome or Condominium) and write the Current Use.
Answer the historic questions
Check Yes or No for Registered historic landmark? and for Located in a registered historic district?
State whether you will demolish
Check Yes or No for Does the rehabilitation include demolition of an existing structure?
Enter the structure's area
Write the area in square feet Before proposed rehabilitation and After proposed rehabilitation. Exclude finished basement and garage areas.
Describe the proposed rehabilitation
Write the description of the work in the space provided. Attach additional pages as necessary.
Read and sign the certification
The certification states that you have or will obtain all necessary building permits, intend to finish within 12 months of the initial permit date, and that work has not begun. At least one owner prints a name, signs and dates; a second owner line is provided.
Leave the Office Use Only block blank
The Initial Inspection Date, Final Inspection Date, Exemption Start Yr and Notes boxes are for county staff.
Review, download and assemble
Check every entry against the property records, then download or print the completed PDF from FillingPDF. Prepare it with the required fee, as described under How to submit.
How to submit RER1-0426
You submit the application by mail, with the required fee. The form's header also lists in-person service locations.
- By mail: send the completed application, with the required fee payable to the County of Loudoun, to COR/Tax Exemptions & Deferrals, PO Box 8000, Leesburg, VA 20177-9804. A fee applies; for the current amount, see the form's instructions or call the Office at 703-777-0260.
- In person: the Office lists service at 1 Harrison Street SE, 1st Floor, Leesburg, and at 46000 Center Oak Plaza, Sterling. Staff are available Monday through Friday from 8:30 AM to 5:00 PM (closed federal holidays), and the county encourages scheduling an appointment to reduce your wait.
- Questions: Residential Real Estate, [email protected] or 703-737-8557; Building & Development, [email protected] or 703-777-0220.
The county's page for tax assessment and tax relief forms says that completed forms containing sensitive personal identifying information should be submitted through its secure Document Upload Portal. After the work is finished, send the separate written inspection request to the same Office. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Starting rehabilitation, renovation or replacement work before the Office of the Commissioner of the Revenue has inspected the property; the inspection must occur before work begins.
- Filing one application for several parcels or structures when the instructions require one application form per parcel or structure.
- Applying for a property outside the Broad Run – Sugarland, Dulles – Arcola or Mercer districts, or whose Tax Map Number does not begin with a listed number.
- Sending the form without an owner signature; at least one owner must sign and date the certification.
- Including finished basement or garage areas in the before and after square footage; the form says to exclude them.
- Mailing the application without the required fee payable to the County of Loudoun.
- Applying while taxes, assessments or fees due to Loudoun County are unpaid; the owner must be current.
- Forgetting the written request for a final inspection after the work is complete, which the Office needs to determine the exemption.
- Not completing the work within 12 months of the date the initial building permit was issued.
Frequently asked questions
What is the Revitalized Real Estate Exemption Application Form?
It is Loudoun County's application for a partial real estate tax exemption on a qualifying residential property that will be substantially rehabilitated, renovated or replaced in a designated Residential Revitalization district. It also requests inspection by the Commissioner of the Revenue.
Which areas of Loudoun County qualify for this exemption?
Three Residential Revitalization districts: Broad Run – Sugarland (Tax Map Numbers 63, 81, 82, 95), Dulles – Arcola (91, 100, 101) and Mercer (53, 54, 55, 70, 71, 72, 89). Look up your Tax Map Number at Loudoun.gov/ParcelDatabase.
Is there a fee to apply?
Yes. The instructions require a fee with the application, payable to the County of Loudoun. For the current amount, check the form's instructions or call the Commissioner of the Revenue's office at 703-777-0260.
Can I start the work before I apply?
No. The certification affirms that work has not yet begun, and the instructions say Office of the Commissioner of the Revenue staff must inspect the property before work begins on the project.
When does the exemption start?
It is effective for qualified properties on January 1 of the calendar year after the Office of the Commissioner of the Revenue receives the application and inspection request. The owner must also be current on all county taxes, assessments and fees.
How long do I have to finish the rehabilitation?
You must complete the work within 12 months of the date the initial building permit is issued. When it is finished, submit a written request to the Commissioner of the Revenue to inspect the structure and determine the exemption.
Where do I mail the application?
Mail it to COR/Tax Exemptions & Deferrals, PO Box 8000, Leesburg, VA 20177-9804, with the required fee payable to the County of Loudoun. Service is also listed in Leesburg and Sterling; the county encourages appointments.
Can I fill out this form online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application with Loudoun County; you submit it through the county's channels.
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