The Sliding Scale Deferral of Land Use Tax - Agreement Individual is the use value assessment agreement that an individual owner signs with the County of Loudoun, Virginia, to qualify for an additional deferral of real estate taxes. It is one of the Loudoun County property tax relief forms handled by the Commissioner of the Revenue, and the packet includes a Recordation Cover Sheet, Exhibit A and an Agreement Checklist. On FillingPDF you can fill out the form online and download or print the completed PDF; the signed, notarized agreement is then returned to the Commissioner of the Revenue as described below.
Last updated
What is Sliding Scale Deferral of Land Use Tax - Agreement Individual – Loudoun County, VA?
The Sliding Scale Deferral of Land Use Tax - Agreement Individual is a use value assessment agreement in which an individual owner of Loudoun County real estate restricts the land to a qualifying use, and the County defers part of the use value taxes.
The agreement is made under § 58.1-3230 et seq. of the Code of Virginia and Chapter 848 of the Codified Ordinances of Loudoun County, which holds the qualifying criteria, limits and restrictions. The owner commits the parcels listed on Exhibit A to one or more of four uses: agricultural, horticultural, forest or open space. In return the County defers either 50% of the use value taxes otherwise assessed (for a restriction of 6 to 10 years) or 99% (for 11 to 20 years).
The packet has several parts: a Recordation Cover Sheet (type of instrument: Use Value Assessment Agreement), the agreement itself with notary acknowledgments and a signature block for the County, Exhibit A listing the parcel identification numbers (PINs) and deed references, and an Agreement Checklist with the owner's contact details.
The agreement runs with the land and binds the parties' successors, assigns, personal representatives and heirs. By initialing paragraph 4, the owner accepts that roll-back taxes, calculated under § 58.1-3237(C) of the Code of Virginia, apply if the use changes, if the zoning changes to a more intensive use at the owner's or the owner's agent's request, or if the property is subdivided without complying with § 848.062 of Chapter 848. The Commissioner of the Revenue issues the form.
Who needs to file Sliding Scale Deferral of Land Use Tax - Agreement Individual – Loudoun County, VA?
Individual owners of real estate in Loudoun County who are willing to restrict the property to a qualifying use (agricultural, horticultural, forest or open space) for a stated number of years, in exchange for an additional deferral of real estate taxes, complete this agreement. The form is headed for individual ownership, and every owner of the parcels must take part.
Conditions in the instructions:
- All property owners are named on the agreement, the Recordation Cover Sheet and the checklist.
- All owners initial the deferral percentage, the qualifying use and paragraph 4, and each owner signs before a notary public.
- The parcels must be covered by the criteria of Chapter 848 of the Codified Ordinances of Loudoun County, which the Commissioner of the Revenue and www.loudoun.gov/cor make available.
The form does not describe who may sign for an owner. If you are unsure whether your property or ownership type fits this version, ask the Commissioner of the Revenue, Exemptions & Deferrals Division.
When to file Sliding Scale Deferral of Land Use Tax - Agreement Individual – Loudoun County, VA
The agreement is prepared when the owner decides to restrict the property for a set number of years in exchange for the deferral; the form prints no deadline for returning it to the Commissioner of the Revenue. The dates that matter come after it is signed. When the County has approved the agreement as to form and signed it, it is returned to the owner, who is responsible for recording it with the Office of the Clerk of the Circuit Court for Loudoun County on or before December 31 of the year in which the agreement is signed. The agreement takes effect on January 1 following the year of recordation. The County dates the agreement upon execution, so leave the date of instrument for the County.
Documents you need
- Recordation Cover Sheet, completed with the owners' names, brief property description and PINs; it is part of the packet returned with the agreement.
- Exhibit A to the Use Value Assessment Agreement, listing each PIN and the deed book and page or instrument number from the Loudoun County Land Records.
- Agreement Checklist with the owners' mailing address, telephone numbers and e-mail address.
- Notarized signatures of every property owner on the agreement, using the acknowledgment spaces provided.
- Previous sliding scale agreements (SSAs), amendments and source deeds, attached if they exist, as the office-use box of the checklist asks.
How to fill out Sliding Scale Deferral of Land Use Tax - Agreement Individual – Loudoun County, VA
Enter the owners' full names
Enter the complete name of every property owner in the agreement's opening paragraph and as Grantor(s) on the Recordation Cover Sheet. Type or print neatly.
Complete the Recordation Cover Sheet
Enter a brief property description (the legal description from your Assessment Notice or Tax Bill) and each parcel identification number (PIN). Leave the date of instrument to the County.
State the years in Paragraph C
Enter the number of years the owners are willing to restrict the use of the Property.
Select the percentage in Paragraph D
Circle or check 50% (6-year minimum, 10-year maximum) or 99% (11-year minimum, 20-year maximum), and have all owners initial beside it.
Complete Paragraph 2
Enter the number of years the Property will be devoted to the use, check each qualifying use that applies (agricultural, horticultural, forest or open space) and have all owners initial.
Confirm the percentage in Paragraph 3
Circle or check the same deferral percentage and have all owners initial beside it.
Initial Paragraph 4 on roll-back taxes
All owners initial the blank space to show they understand the roll-back tax conditions.
Complete Exhibit A
List each PIN and the deed book and page, or the instrument number, from the Loudoun County Land Records, and enter the owners' names in the heading.
Fill in the Agreement Checklist
Enter the owners of record, mailing address, home telephone, cell phone and e-mail address. Leave the Office Use Only box blank.
Review, download and sign
Check names, years, percentage and PINs, then download or print the completed PDF from FillingPDF. Each owner signs on page 4 in front of a notary, then return the packet as described under How to submit.
How to submit Sliding Scale Deferral of Land Use Tax - Agreement Individual – Loudoun County, VA
Return the completed packet to the Commissioner of the Revenue; the form names no other channel for the agreement itself. Send the Agreement, Recordation Cover Sheet, Exhibit A and the Agreement Checklist, with all required information, to:
- Return address: Commissioner of the Revenue, Exemptions & Deferrals Division, 1 Harrison St, SE, PO Box 8000, Leesburg, VA 20177-9804.
- Notary: each owner signs in the presence of a notary public. A notary outside Virginia must affix his or her seal. The Commissioner's forms page says notary staff offer remote online notarization for specific forms; check availability there.
- Questions: call 703-777-0260. The forms page also says completed forms with sensitive personal identifying information should go through its secure Document Upload Portal.
After approval and County signature, the County contacts you to arrange pickup or return of the agreement. You then record it with the Office of the Clerk of the Circuit Court for Loudoun County on or before December 31. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Signing the agreement without a notary public present; the instructions say each owner signs in the presence of a notary.
- Using an out-of-state notary who does not affix his or her seal.
- Leaving out an owner's name or initials; all owners must initial the deferral percentage, the qualifying use and paragraph 4.
- Circling 99% with a restriction of 10 years or fewer, or 50% with more than 10; the form pairs 50% with 6 to 10 years and 99% with 11 to 20 years.
- Filling in the date of the instrument; the County dates the agreement upon execution.
- Leaving out the Recordation Cover Sheet, Exhibit A or the Agreement Checklist when returning the agreement.
- Not recording the signed agreement with the Clerk of the Circuit Court for Loudoun County on or before December 31 of the year it is signed.
- Omitting the PINs or the legal description taken from the Assessment Notice or Tax Bill.
Frequently asked questions
What is the Sliding Scale Deferral of Land Use Tax agreement?
It is a use value assessment agreement between an individual owner and the County of Loudoun, Virginia. The owner restricts the land to a qualifying use for a set number of years, and the County defers either 50% or 99% of the use value taxes otherwise assessed.
Does this agreement lower my Loudoun County property tax?
It defers part of the use value taxes on your parcels: 50% for a restriction of 6 to 10 years, or 99% for 11 to 20 years. Roll-back taxes under § 58.1-3237(C) of the Code of Virginia apply if the use or zoning changes or the property is subdivided without complying with § 848.062.
Which uses qualify under the agreement?
The form lists four: agricultural, horticultural, forest and open space use, as set out in § 58.1-3230 of the Code of Virginia. You check each one that applies and all owners initial it. Chapter 848 of the Codified Ordinances of Loudoun County has the full criteria.
Does the agreement have to be notarized?
Yes. The instructions say each owner signs in the presence of a notary public, who can use the acknowledgment spaces on the additional pages. If the notary is outside Virginia, the notary must affix his or her seal.
Where do I return the Loudoun County deferral agreement?
Return the Agreement, Cover Sheet, Exhibit A and checklist to the Commissioner of the Revenue, Exemptions & Deferrals Division, 1 Harrison St, SE, PO Box 8000, Leesburg, VA 20177-9804. For help with a form, call 703-777-0260.
Who records the agreement and by when?
You do. After the County approves and signs it, the property owners must record it with the Office of the Clerk of the Circuit Court for Loudoun County on or before December 31 of the year it is signed. It takes effect the following January 1 after the year of recordation.
Can I fill out this agreement online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the agreement or arrange notarization; you return the signed packet to the Commissioner of the Revenue.
Ready to fill out Sliding Scale Deferral of Land Use Tax - Agreement Individual – Loudoun County, VA?
Fill out Sliding Scale Deferral of Land Use Tax - Agreement Individual – Loudoun County, VA now