Loudoun County, Virginia, is taking first-time applications for its older-adult and disability real estate tax relief through December 31, 2026. Homeowners who are 65 or older, or permanently and totally disabled, receive a full 100 percent exemption on the home when household income is $87,000 or less and net worth is $498,000 or less, according to the county’s Commissioner of the Revenue.

The December date appears in a county news notice posted February 20, 2026. People already enrolled had to file by April 1, 2026, so the window that is open now belongs to households that have never applied. The county’s Division of Tax Exemptions and Deferrals handles the paperwork.

For a Loudoun homeowner who has never filed, the question is narrow: do both tests come out under the lines, and are the papers ready before December 31? The county’s relief page counts income from the previous year and measures net worth and age as of December 31 of the previous year, so the numbers that decide the case are already set.

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Where the income and net worth lines fall

The county publishes a single table for individual or married applicants, effective 2026. Full relief sits in the top row, and four lower rows give half of the bill back as net worth climbs and the income ceiling drops:

• 100 percent exemption: income $0 to $87,000 and net worth up to $498,000
• 50 percent: income up to $79,000 with net worth from $498,000.01 to $635,000
• 50 percent: income up to $71,000 with net worth from $635,000.01 to $771,000
• 50 percent: income up to $63,000 with net worth from $771,000.01 to $907,000
• 50 percent: income up to $55,000 with net worth from $907,000.01 to $1,028,000

The exemption covers the home and up to 3 acres. A household with a modest income but a large nest egg can land in a half-relief row instead of being shut out, which is why the whole table matters and not just the headline figures.

What the county counts and what it leaves out

Income means the previous year’s income of the owner, the spouse and any relatives living in the home. Up to $10,000 of a spouse’s or relative’s income can be deducted, and disability income is excluded. Net worth leaves out the home itself and up to 10 acres of land.

A legally married applicant’s spouse has net worth that counts even when the couple is separated. The owner also has to hold title on January 1 of the current year, and the property must be the only full-time residence. A second home does not count toward the exemption.

Proving age or a permanent disability

Age is shown with a government-issued document such as a driver’s license, passport or state ID card. Disability is certified by a statement from the Social Security Administration, the U.S. Department of Veterans Affairs or the Railroad Retirement Board.

Applicants without one of those statements can use the county’s Tax Relief Affidavit of Disability, completed by two Virginia-licensed medical doctors or by two military officers who practice medicine in the U.S. Armed Forces. Getting two signatures can take weeks, so the affidavit route is the one most likely to run into the year-end date.

Applying, and what must be reported afterward

The 2026 Tax Relief Application is a PDF on the county page, and it lists the supporting documents that go with it. Applicants can visit the Commissioner of the Revenue’s offices during business hours, send a message through the office’s contact form or call 703-737-8557. The Division of Tax Exemptions and Deferrals also lists TTY 711.

After approval, changes must be reported at once. If ownership, occupancy, income or net worth changes, the office wants to hear about it, and a home that is sold, transferred or no longer the primary residence has its exemption prorated as of the first of that month.

The county’s own table is the last word on which row a household lands in. A first-time Loudoun applicant has until December 31, 2026, and the open question is whether last year’s income and the December 31 net worth sit under the $87,000 and $498,000 lines or fall into one of the half-relief rows.

Filing for Loudoun’s first-time tax relief by December 31?

A first-time Loudoun applicant who guesses the wrong row on the table, or leaves out a relative’s income, can end up with half relief instead of full relief, or with a late application after the December 31 date.

The Senior Property Tax & Home-Cost Relief Kit lays out the 5 kinds of property-tax relief in one place and includes an application log and renewal calendar, so the income figures, net worth date, proof of age and filing deadline for Loudoun sit on one page. Part 8 holds the worksheets and contacts for each program.

Fill in the Loudoun income and net worth worksheet with the Relief Kit’s application log →

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This article was produced with AI assistance and edited for accuracy against the sources linked above.