The Revitalized Real Estate Tax Exemption Application is the form the Loudoun County Office of the Commissioner of the Revenue uses to request a partial real estate tax exemption for a home that will be substantially rehabilitated, renovated or replaced. It is one of the Loudoun County property tax relief forms, and it applies only to properties in a designated Residential Revitalization District. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the county, and the application is mailed to the Commissioner of the Revenue.
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What is RER1-0426?
The Revitalized Real Estate Tax Exemption Application is the Loudoun County form a property owner uses to apply for a partial real estate tax exemption on a qualifying residential project in a designated Residential Revitalization district, and to request an inspection before the work begins.
Loudoun County provides the exemption to help prevent the deterioration and abandonment of older residential properties. It is available to owners who substantially rehabilitate, renovate or replace a residential structure in designated areas. The form cites §58.1-3220 of the Code of Virginia and Loudoun County Ordinance 870.
The application asks for owner details, the parcel identification number (PIN), the year the home was built, the type of home, whether it is a registered historic landmark or in a registered historic district, whether the work includes demolition, the structure's square footage before and after the work, and a description of the proposed rehabilitation. The owner certifies that work has not yet begun and asks the Office of the Commissioner of the Revenue to inspect the property.
The district list on the form covers Broad Run – Sugarland, Dulles – Arcola and Mercer parcels, identified by Tax Map Numbers. One application is filed per parcel or structure. The form ends with an "Office Use Only" block for inspection dates, exemption start year and notes, which the owner leaves blank.
Who needs to file RER1-0426?
Owners of qualifying residential property in Loudoun County who plan to substantially rehabilitate, renovate or replace a residential structure, and who want a partial real estate tax exemption, use this form. The property must be in a Residential Revitalization District. Parcels qualify by Tax Map Number:
- Broad Run – Sugarland District: numbers beginning 63, 81, 82 and 95.
- Dulles – Arcola District: numbers beginning 91, 100 and 101.
- Mercer District: numbers beginning 53, 54, 55, 70, 71, 72 and 89.
Conditions in the form's instructions: the owner must be current on payment of all taxes, assessments and fees due to Loudoun County, and as of the application date the property use may not change to a non-residential use. The form lists three property types: single family, townhome and condominium. Rehabilitation work must not have begun when you apply. At least one owner must sign. File one application for each parcel or structure. The county suggests that you first ask the residential real estate division to review whether the proposed improvements meet the program's qualifications.
When to file RER1-0426
Submit the application before any rehabilitation, renovation or replacement work begins, because the owner affirms on the form that work has not started and the Office of the Commissioner of the Revenue must inspect the property before work begins on the project. The form sets no calendar deadline for applying.
The exemption is effective for qualified properties on January 1 of the calendar year after the office receives the application and inspection request. Once building permits are issued, the work must be completed within 12 months of the date the initial building permit is issued. After the work is finished, you submit a written request to the Office of the Commissioner of the Revenue to inspect the structure and determine the exemption.
Documents you need
- Additional pages describing the proposed rehabilitation, only if the space on the form is not enough.
- Payment of the required application fee, payable to the County of Loudoun, sent with the application.
- Building permits are not attached to the form, but the owner states on it that all necessary permits have been or will be obtained.
How to fill out RER1-0426
Enter owner information
Write the real estate owner name(s), property address, owner phone and email. Add a mailing address, city, state and ZIP code only if the mailing address differs from the property address.
Confirm the property qualifies
Look up your Tax Map Number at Loudoun.gov/ParcelDatabase and check it against the Broad Run – Sugarland, Dulles – Arcola and Mercer lists before you continue.
Enter parcel and building details
Fill in the Parcel Identification Number (PIN), Year Originally Built and Current Use. Check the Type box: Single Family, Townhome or Condominium.
Answer the historic and demolition questions
Check Yes or No for whether the property is a registered historic landmark and whether it is in a registered historic district. Check Yes or No for whether the rehabilitation includes demolition of an existing structure.
Enter the structure's square footage
Give the area in square feet before and after the proposed rehabilitation. Exclude finished basement and garage areas.
Describe the proposed rehabilitation
Write a description of the work in the space provided, and attach additional pages if you need them.
Read the certification and inspection request
The certification cites §58.1-3220 of the Code of Virginia and Loudoun County Ordinance 870. By signing you affirm that work has not yet begun, that you have or will obtain all necessary building permits and that you intend to finish within 12 months of the initial permit date.
Sign and date the application
Print the owner name and add a signature and date on a signature line. At least one owner must sign; a second line is provided for another owner.
Leave the Office Use Only block blank
The inspection dates, exemption start year and notes at the end of page 2 are completed by the Commissioner of the Revenue's office.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF. Assemble the package with the fee as described under How to submit.
How to submit RER1-0426
The form's instructions give one submission channel: mail. The county also offers staff help by phone, email and in person.
- By mail: send the completed, signed application with the required application fee, payable to the County of Loudoun, to COR/Tax Exemptions & Deferrals, PO Box 8000, Leesburg, VA 20177-9804. The fee amount is not printed in this page's summary; confirm it with the office.
- Questions: call 703-777-0260, or contact the residential real estate division at [email protected] or 703-737-8557, or Building & Development at [email protected] or 703-777-0220.
- In person (assistance): Leesburg, 1 Harrison Street SE, 1st Floor, and Sterling, 46000 Center Oak Plaza. Hours are 8:30 AM to 5:00 PM, closed federal holidays; the county encourages scheduling an appointment.
The inspection must occur before work begins. 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 inspects the property; the form requires the inspection before work begins.
- Sending the application without the required fee, payable to the County of Loudoun.
- Filing one application for several parcels or structures; the instructions call for one application per parcel or structure.
- Applying for a property outside the listed Residential Revitalization Districts; check the Tax Map Number of the parcel first.
- Submitting while taxes, assessments or fees owed to Loudoun County are unpaid; the owner must be current.
- Leaving the application unsigned; at least one owner must sign and date the certification.
- Mailing it to the wrong address instead of COR/Tax Exemptions & Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
- Not completing the work within 12 months of the initial building permit date, or forgetting the written request for the final inspection.
Frequently asked questions
What is the Loudoun County revitalized real estate tax exemption?
It is a partial real estate tax exemption that Loudoun County gives owners who substantially rehabilitate, renovate or replace a residential structure in a designated Residential Revitalization District. You request it with this application, which also asks for an inspection before work begins.
Does this form lower my Loudoun County property tax bill?
It requests a partial exemption, not a full one, for a qualifying project. The exemption takes effect on January 1 of the calendar year after the Office of the Commissioner of the Revenue receives your application and inspection request. The county's instructions do not state the exemption amount on the form.
Which areas of Loudoun County qualify?
Parcels in the Broad Run – Sugarland, Dulles – Arcola and Mercer districts, identified by the first digits of the Tax Map Number. Look up your number by entering your address at Loudoun.gov/ParcelDatabase, then compare it with the lists on the form.
Can I start the work before I apply?
No. On the form you affirm that the work has not begun, and the instructions require inspection by Commissioner of the Revenue staff before work begins. After that, finish the work within 12 months of the date the initial building permit is issued.
Where do I mail the revitalized real estate tax exemption application?
Mail it, with the required fee payable to the County of Loudoun, to COR/Tax Exemptions & Deferrals, PO Box 8000, Leesburg, VA 20177-9804. For questions, call 703-777-0260 or the residential real estate division at 703-737-8557.
Is there a fee to apply?
Yes. The instructions require an application fee, payable to the County of Loudoun, submitted with the form. Contact the Office of the Commissioner of the Revenue at 703-777-0260 to confirm the current amount before you mail it.
Who has to sign the application?
At least one owner must sign and date the certification. The form has two signature lines for owners, so a second owner can sign as well.
Can I fill out this form online on FillingPDF?
Yes. You can complete the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form to Loudoun County; you mail it to the Commissioner of the Revenue.
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