County ordinances amended related to tax requirements and exemptions

The Loudoun County Board of Supervisors recently approved several amendments to the Codified Ordinances of Loudoun County regarding certain tax requirements and exemptions related to the transient occupancy tax, surviving spouses of armed forces members killed in the line of duty and
solar equipment.

During the Board’s Dec. 10, public hearing, the Board approved the following two items:

Amending Chapter 878 – Transient Occupancy Tax

The Board amended Chapter 878 – Transient Occupancy Tax to exempt business owners who offer overnight stays only through online platforms from filing with the county monthly if they file an annual affidavit by Jan. 20 with the Commissioner of the Revenue. A change in state law by the General Assembly in 2025 permits this change. The update also clarifies that hotel points, when redeemed, are not included in the calculation for TOT collection. These changes are effective beginning Jan. 1, 2026.

Repealing Chapter 888 – Real Estate Tax Classification of Property Owned by Surviving Spouses of Certain Persons Killed in the Line of Duty

The repeal of Chapter 888 aligns with amendments the General Assembly has made to the Code of Virginia, effective Jan. 1, 2025. The change by the legislature eliminates the need for the local ordinance because the exemption is now a state law, § 58.1-3219.9. Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty.

During the Board’s November 12, 2025, public hearing, the Board approved the following item:

Amending Chapter 868 – Solar Equipment Tax Exemptions

The Board approved changes to Chapter 868 of the county ordinance to align with changes to the Virginia Code by the General Assembly. The amendment will permit a tax exemption of 100% of the value of the equipment for solar projects of 25 kilowatts or less for their useful life. Detailed information about the exemption is available in the staff report prepared for the public hearing (PDF).

More information about Loudoun County’s programs for tax relief, exemptions and deferrals is online at loudoun.gov/TaxRelief.