The Loudoun County Board of Supervisors has approved amendments to several county ordinances affecting tax requirements and exemptions. The decisions were made during public hearings held on December 10 and November 12, 2025.
One change involves Chapter 878 of the Transient Occupancy Tax (TOT). Business owners who offer overnight stays only through online platforms will now be exempt from monthly filings with the county if they submit an annual affidavit by January 20 to the Commissioner of the Revenue. This amendment follows a change in state law passed by the General Assembly in 2025. Additionally, hotel points redeemed for stays will not be included when calculating TOT collection. These updates take effect January 1, 2026.
The Board also repealed Chapter 888, which previously addressed real estate tax classification for property owned by surviving spouses of armed forces members killed in the line of duty. The repeal aligns with recent amendments to the Code of Virginia that make this exemption part of state law under § 58.1-3219.9, effective January 1, 2025.
In another action taken at its November meeting, the Board amended Chapter 868 regarding solar equipment tax exemptions. The revised ordinance matches changes made by the Virginia General Assembly and allows a full tax exemption for solar projects up to 25 kilowatts for their useful life.
Detailed information about these changes can be found in staff reports prepared for each public hearing. Additional resources about Loudoun County’s programs for tax relief, exemptions, and deferrals are available at loudoun.gov/TaxRelief.
Loudoun County Public Schools District remains a significant institution within the county, enrolling over 82,000 students during the 2023-24 school year. Independence High School reported the highest enrollment among local schools with more than two thousand students during that period (source). White students made up just over forty percent of total enrollment while Asian students accounted for twenty-six percent (source). Overall student numbers saw a slight decrease compared to the previous year (source), and Sugarland Elementary School enrolled thirty-eight pre-kindergarten students—the largest number among elementary schools in Loudoun County (source).
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