The Sliding Scale Deferral of Land Use Tax Agreement - Partnership Corp LLC is the use value assessment agreement that a partnership, corporation or limited liability company signs with Loudoun County, Virginia, to qualify for an additional deferral of real estate taxes. It is one of the Loudoun County property tax forms handled by the Commissioner of the Revenue's Exemptions & Deferrals Division. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the county at loudoun.gov.
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What is Sliding Scale Deferral of Land Use Tax Agreement - Partnership Corp LLC – Loudoun County, VA?
The Sliding Scale Deferral of Land Use Tax Agreement - Partnership Corp LLC is a recorded use value assessment agreement between a property-owning partnership, corporation or limited liability company and the County of Loudoun, Virginia. The owner restricts the land to a qualifying use for a stated number of years, and the County defers a share of the use value taxes in return.
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. The County defers either fifty percent (50%) of the use value taxes for a restriction of 6 to 10 years, or ninety-nine percent (99%) for a restriction of 11 to 20 years. The qualifying uses printed on the form are agricultural, horticultural, forest and open space use.
The package has several parts: a Recordation Cover Sheet, the Agreement itself (paragraphs A to D and 1 to 5), notary acknowledgements, an Exhibit A listing the parcel identification numbers and deed references, the instructions for application, and an Agreement Checklist with the owner's contact details. The Office of the County Attorney prepared the document.
Under paragraph 4, the owner accepts that roll-back taxes, calculated as described in Code of Virginia § 58.1-3237(C), apply if the use changes, if the zoning changes to a more intensive use at the owner's or its agent's request, or if the property is subdivided without complying with § 848.062 of Chapter 848. The agreement runs with the land and binds successors, assigns, personal representatives and heirs. This version is for entity ownership, as the title of the instructions says.
Who needs to file Sliding Scale Deferral of Land Use Tax Agreement - Partnership Corp LLC – Loudoun County, VA?
Partnerships, corporations and limited liability companies that own real estate in Loudoun County and are willing to restrict its use to a qualifying use (agricultural, horticultural, forest or open space) in exchange for an additional deferral of real estate taxes use this agreement. The instructions title it "Partnership, Corporation or LLC Ownership".
- Owners and grantors: every property owner must be named, and all of them must initial the choices in paragraphs D, 2, 3 and 4.
- Authorized representatives: an authorized representative signs for the entity, states the title that gives the authority to sign, and signs before a notary public. A copy of the document that grants that authority goes with the package.
- County officials: the County dates the agreement when it is executed. The Board of Supervisors accepts it through the County Administrator's designee after approval as to form by the Assistant County Attorney.
For the detailed qualifying criteria, limitations and restrictions, the instructions refer to Chapter 848 of the Codified Ordinances of Loudoun County, available from the Commissioner of the Revenue or at loudoun.gov/cor. The form does not describe agreements for other types of owners.
When to file Sliding Scale Deferral of Land Use Tax Agreement - Partnership Corp LLC – Loudoun County, VA
Submit the agreement when the entity is ready to commit the property to a qualifying use for a set number of years; the form prints no separate application deadline. The County dates the instrument on execution, then returns the approved and signed agreement to the owner.
The owner is then 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 sliding scale agreement is signed. The agreement takes effect on January 1 following the year of recordation.
The restriction period is the number of years entered in paragraphs C and 2, counted from the date of the agreement. The 50% deferral applies to a period of 6 to 10 years and the 99% deferral to 11 to 20 years.
Documents you need
- The completed Agreement, Recordation Cover Sheet and Exhibit A, returned together to the Commissioner of the Revenue.
- A copy of the partnership agreement, charter, bylaws, action of the Board of Directors, articles of organization, operating agreement or majority vote of the members, whichever the Authorized Representative relies on to sign for the Owner.
- Previous sliding scale agreements, amendments and source deeds, where they exist; the Agreement Checklist asks for them to be attached.
- The Agreement Checklist with the owner's mailing address, telephone numbers and e-mail address, so the office can contact you about corrections, recordation or pickup.
How to fill out Sliding Scale Deferral of Land Use Tax Agreement - Partnership Corp LLC – Loudoun County, VA
Enter owner names on cover sheet
On the Recordation Cover Sheet, type or print the complete name of every property owner under NAME OF GRANTOR(s). The grantee is already printed as the County of Loudoun, Virginia, and the County dates the instrument on execution.
Describe the property and PINs
Enter the legal description from your assessment notice or tax bill under BRIEF DESCRIPTION OF PROPERTY, and list each parcel identification number (PIN) found on the notice or bill.
Identify the entity type
In the opening paragraph, enter the owner's name and circle or check partnership, corporation or limited liability company.
Complete paragraphs C and D
In paragraph C, state the number of years you will restrict the property's use. In paragraph D, mark 50% (6 to 10 years) or 99% (11 to 20 years), and have all owners initial beside it.
Complete paragraph 2
State the number of years for the restriction, mark each qualifying use that applies (agricultural, horticultural, forest or open space), and have all owners initial.
Complete paragraphs 3 and 4
In paragraph 3, mark the same deferral percentage and have all owners initial. In paragraph 4, all owners initial the blank to accept the roll-back tax terms.
Select the authority clause
In the warranty paragraph, circle the document that grants signing authority: partnership agreement, charter, bylaws and Board of Directors action, or articles of organization, operating agreement or majority vote of the members.
Fill in the signature blocks
Enter the owner's name, and for each authorized representative the title after Its:. Leave the signature, seal and notary acknowledgements for signing; leave the County approval block to the County.
Complete Exhibit A
List each PIN and the deed information: Deed Book, Page or Instrument No. from the Loudoun County Land Records where the owner acquired the property. Enter the owners' names in the heading.
Complete the Agreement Checklist
Enter the owner(s) of record, mailing address, home and cell telephone numbers and e-mail address. Leave the OFFICE USE ONLY box blank.
Review, download and sign
Check every initial line and every PIN, then download or print the completed PDF from FillingPDF. Sign in the presence of a notary, add the authority document and any previous agreements or deeds, and send the package as described under How to submit.
How to submit Sliding Scale Deferral of Land Use Tax Agreement - Partnership Corp LLC – Loudoun County, VA
Return the completed package to the Commissioner of the Revenue by mail at the address printed on the form; the agency's forms page also names a secure upload portal for forms with sensitive personal information.
- By mail: Commissioner of the Revenue, Exemptions & Deferrals Division, 1 Harrison St, SE, PO Box 8000, MSC 32, Leesburg, VA 20177-9804. Send the completed Agreement, Recordation Cover Sheet and Exhibit A with the required information.
- Document Upload Portal: the agency's Tax Assessment & Tax Relief Forms page says completed forms that contain sensitive personal identifying information should be submitted through its secure Document Upload Portal. Ask the office whether this applies to your package.
- Notarization: the agency's forms page says notary staff provide remote online notarization for specific forms; check availability there. A notary outside Virginia must affix a seal.
- After approval: the County contacts you to arrange pickup so you can ensure recordation, then you record the agreement with the Clerk of the Circuit Court for Loudoun County by December 31.
Questions: the agency lists 703-777-0260. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out an owner's initials: all owners must initial the deferral percentage in paragraphs D and 3, the qualifying uses in paragraph 2, and the roll-back acknowledgement in paragraph 4.
- Entering a restriction period that does not match the deferral chosen; the form ties 50% to 6 to 10 years and 99% to 11 to 20 years.
- Signing without a notary present; the authorized representative signs in front of a notary public.
- Using a notary outside Virginia who does not affix his or her seal.
- Omitting the copy of the partnership agreement, charter, bylaws, articles of organization, operating agreement or other authority for the signer.
- Forgetting to record the signed agreement with the Clerk of the Circuit Court on or before December 31 of the year it is signed.
- Filling in the date of the instrument yourself; the instructions say the County dates it upon execution.
- Entering a parcel identification number or description that differs from the assessment notice or tax bill, where the instructions say to take them from.
Frequently asked questions
What is the Sliding Scale Deferral of Land Use Tax Agreement?
It is a use value assessment agreement between an entity owner and Loudoun County. The owner restricts the property to a qualifying use for a set number of years, and the County defers 50% or 99% of the use value taxes otherwise assessed, depending on the period chosen.
Who uses the Partnership Corp LLC version of this agreement?
Partnerships, corporations and limited liability companies that own real estate in Loudoun County use it. An authorized representative signs for the entity before a notary and supplies a copy of the document that gives authority to sign.
How many years do I have to restrict the land for 50% or 99% deferral?
The form ties 50% to a restriction of 6 to 10 years and 99% to a restriction of 11 to 20 years. You enter the number of years in paragraphs C and 2, and all owners initial the percentage in paragraphs D and 3.
Does the agreement have to be notarized?
Yes. The authorized representative signs in the presence of a notary public, and a notary outside Virginia must affix a seal. The agency's forms page says remote online notarization is offered for specific forms, so check availability with the office.
Where do I send the completed agreement?
Mail it to the Commissioner of the Revenue, Exemptions & Deferrals Division, 1 Harrison St, SE, PO Box 8000, MSC 32, Leesburg, VA 20177-9804, with the Cover Sheet, Exhibit A and the authority document. The agency also names a secure Document Upload Portal for sensitive information.
When do I record the agreement and when does it take effect?
Record it with the Clerk of the Circuit Court for Loudoun County on or before December 31 of the year it is signed. It takes effect January 1 following the year of recordation. The County contacts you to arrange pickup after approval.
What are roll-back taxes under this agreement?
They are taxes calculated as described in Code of Virginia § 58.1-3237(C). They apply if the use changes, the zoning changes to a more intensive use at the owner's or agent's request, or the property is subdivided without complying with § 848.062 of Chapter 848.
Can I fill out this agreement online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Loudoun County and does not file, notarize or record the agreement; you submit it to the Commissioner of the Revenue and record it with the Clerk.
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