The Virginia Defense Force Uniformed Member Alternative Tax Rate Declaration (PPA2-0526) is the Loudoun County Office of the Commissioner of the Revenue form for requesting the alternative personal property tax rate on one qualifying vehicle. It is one of the Loudoun County property tax forms handled by the Vehicle Personal Property staff, and it applies to uniformed members of the Virginia Defense Force. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The form is due by January 31 each year, with the Adjutant General's eligibility certification attached.
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What is PPA2-0526?
The Virginia Defense Force Uniformed Member Alternative Tax Rate Declaration is the Loudoun County Commissioner of the Revenue form a uniformed member of the Virginia Defense Force uses to request the alternative personal property tax rate on one qualifying vehicle under Virginia law (§58.1-3506).
The form is issued by the Office of the Commissioner of the Revenue, Loudoun County, and carries the code PPA2-0526 in its footer. Its instructions page is headed "Virginia Defense Force Alternative Rate Return."
The declaration collects the member's contact details, the owner and vehicle information (account number, year, make, model, VIN, title number, license plate, when the vehicle was bought or moved into Loudoun, and where it is normally garaged or parked), and whether the vehicle is co-owned, leased or titled to a business. The member then signs a certification that the information is complete and accurate and agrees to supply supporting documentation if needed.
The rules printed on the form: the member must own or lease the vehicle on January 1 of the taxable year; if it is leased, the member must be responsible for the property tax. A co-owned vehicle may receive the alternative rate, but a vehicle titled to a business does not qualify. Once a vehicle is selected, another cannot be selected until January 1 of the following year.
Who needs to file PPA2-0526?
Uniformed members of the Virginia Defense Force who regularly use a motor vehicle to respond to their official duties use this form to request the alternative rate on one qualifying vehicle.
Conditions printed on the form:
- The member must own or lease the vehicle on January 1 of the taxable year.
- If the vehicle is leased, the member must be responsible for paying the property tax on it.
- The member must provide certification from the Adjutant General of the Department of Military Affairs showing eligibility.
- Only one vehicle can receive the alternative rate. After one is selected, another cannot be chosen until January 1 of the following year.
A vehicle co-owned by the member may receive the alternative rate; the form then asks for the co-owner names, Virginia driver's license numbers and SSNs. Vehicles titled to a business will not qualify. The form carries the owner's signature line and does not describe anyone signing for the member.
When to file PPA2-0526
The deadline is January 31 each year. The form states that an Alternative Rate Return may be denied if it is submitted without supporting documentation, so attach the Adjutant General's certification (and the lease, if the vehicle is leased) when you submit.
The Commissioner of the Revenue may accept the certification after the deadline for good cause with no fault on the part of the member.
Eligibility is tied to January 1: the member must own or lease the vehicle on January 1 of the taxable year. Once a vehicle has been selected for the alternative rate, another vehicle cannot be selected until January 1 of the following year.
Documents you need
- Eligibility certification from the Adjutant General of the Department of Military Affairs, identifying you as a uniformed member of the Virginia Defense Force who regularly uses a motor vehicle for official duties and naming the vehicle regularly used for that purpose.
- A copy of the lease showing the member is responsible for property taxes on the vehicle, only if the vehicle is leased.
How to fill out PPA2-0526
Enter uniformed member information
Under Uniformed Member Information, enter the Virginia Defense Force member's legal name, mailing address, city/state/zip, email and phone.
Enter the account number
Under Vehicle to Receive Alternative Tax Rate, enter the account number and check the box stating that the eligibility certification from the Adjutant General is provided or attached.
Identify the vehicle owner
Enter the owner name and the owner's VA DL number. Identify only one vehicle to receive the alternative rate.
Answer the co-ownership question
Check Yes or No for Is this vehicle co-owned? If Yes, enter the co-owner name(s), their VA DL number(s) and SSN(s).
Describe the vehicle
Enter the Year, Make, Model, VIN, Title # and License Plate exactly as they appear on the vehicle's records.
Give purchase and garaging details
Enter the date purchased or moved into Loudoun, the city and state moved from, and the location where the vehicle is normally garaged or parked.
Answer the lease and business questions
Check Yes or No for whether the vehicle is leased; if Yes, provide a copy of the lease showing the member is responsible for the property taxes. Then check Yes or No for whether it is titled in the name of a business.
Sign and date the certification
Read the Certification, then sign on the Owner Signature line and enter the date.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF. Assemble it with the Adjutant General's certification and any lease, and submit by January 31 through the channels under How to submit.
How to submit PPA2-0526
Submit the form by January 31 in person, by upload or by mail to the Loudoun County Office of the Commissioner of the Revenue.
- In person: Leesburg, 1 Harrison St. SE, 1st Floor, or Sterling, 46000 Center Oak Plaza. Both offices are open 8:30 AM to 5:00 PM and closed federal holidays; the office encourages scheduling an appointment to reduce your wait.
- Upload: loudoun.gov/COR-Upload. The county's forms page advises that completed forms containing sensitive personal identifying information go through its secure Document Upload Portal.
- By mail: COR/Personal Property, PO Box 8000, Leesburg, VA 20177-9804.
Include the eligibility certification from the Adjutant General of the Department of Military Affairs and, if the vehicle is leased, a copy of the lease. For help, email [email protected] or call 703-777-0260. More information is at loudoun.gov/VehiclePPT, and online forms are at loudoun.gov/COR-Forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the declaration after January 31 without good cause; the Commissioner accepts late certification only for good cause with no fault on the part of the member.
- Submitting without the Adjutant General's eligibility certification; the form says a return may be denied without supporting documentation.
- Naming a vehicle titled to a business; the form states such vehicles will not qualify.
- Requesting the rate on a second vehicle in the same year; once a vehicle is selected, another cannot be selected until January 1 of the following year.
- Leaving out the lease for a leased vehicle, which must show the member is responsible for the property taxes.
- Listing a co-owned vehicle without the co-owner names, driver's license numbers and SSNs the form asks for.
- Signing the certification without believing the information is true; the form cites that signing a tax return one does not believe true is a misdemeanor (Virginia Code §58.1-11).
- Selecting a vehicle the member did not own or lease on January 1 of the taxable year.
Frequently asked questions
What is the Virginia Defense Force Alternative Tax Rate Declaration?
It is a Loudoun County Commissioner of the Revenue form (PPA2-0526) that a uniformed member of the Virginia Defense Force uses to request the alternative personal property tax rate on one qualifying vehicle under Virginia law (§58.1-3506).
What is the deadline for the Loudoun County alternative rate declaration?
January 31 each year. The Commissioner of the Revenue may accept the certification after the deadline for good cause with no fault on the part of the member. A return submitted without supporting documentation may be denied.
What do I have to attach to the declaration?
Attach certification from the Adjutant General of the Department of Military Affairs showing you are a uniformed Virginia Defense Force member who regularly uses the vehicle for official duties. If the vehicle is leased, also attach a copy of the lease.
Can I request the alternative rate on more than one vehicle?
No. The rate applies to one qualifying vehicle. Once a vehicle has been selected, another vehicle cannot be selected until January 1 of the following year.
Does a co-owned or business-titled vehicle qualify?
A vehicle co-owned by the member may receive the alternative rate, and you list the co-owners on the form. A vehicle titled to a business does not qualify.
Where do I send the Virginia Defense Force declaration?
Bring it to the Leesburg or Sterling office, upload it at loudoun.gov/COR-Upload, or mail it to COR/Personal Property, PO Box 8000, Leesburg, VA 20177-9804. All must be done by January 31.
Can I fill out this declaration 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 submit the form; you deliver it through the county's channels.
How do I request a language or disability accommodation for this form?
Contact [email protected] or call 703-737-0260/TTY-711, as printed on the form. The office requests advance notice for language assistance or a reasonable accommodation.
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