BUDGET IN BRIEF Fiscal Year 2027
A MESSAGE FROM THE COUNTY ADMINISTRATOR I am pleased to share with you, the residents of Loudoun County, the Fiscal Year 2027 (FY 2027) Budget in Brief, which illustrates how our $5.4 billion budget impacts you and how new programs and resources will serve you in the coming year. The FY 2027 budget adds 188 positions in 18 county departments to open new facilities, supports the county’s Capital Improvement Program (CIP), meets the needs of departments and positions the organization to pursue the Board of Supervisors’ strategic priorities. The adopted budget also includes the FY 2027 - FY 2032 CIP, which totals approximately $4.3 billion for the six-year planning period and includes general county government and school projects. The FY 2027 budget marks the beginning of the Board of Supervisors’ strategic decision to constrain the growth of the county budget in preparation for a slowdown in revenue growth anticipated in the early 2030s. The Budget in Brief provides a detailed breakdown of the funds that make up the FY 2027 budget, comprehensive demographic information and highlights of projects, programs and services funded by the budget that will benefit our community. WELCOME TO LOUDOUN
FY 2027 ADOPTED BUDGET
EXECUTIVE SUMMARY, CAPITAL IMPROVEMENT PROGRAM, DEBT SERVICE, OTHER FUNDS.
The full FY 2027 Adopted Budget can be found online at loudoun.gov/budget
Tim Hemstreet County Administrator
BUDGET CYCLE
2 | FALL
1 | SUMMER
• Preliminary revenue forecasts • Departments refine base budget needs
• Fiscal year begins July 1 • Departments evaluate needs and plan for the future
• Additional funding requests for staff, programs and capital facilities analyzed and prioritized
3 | WINTER
• Public invited to provide input during public hearings • Board discusses budget proposal at work sessions • Board adopts the budget and tax rates 4 | SPRING
• Board provides final tax rate guidance for budget preparation • County Administrator proposes budget to Board of Supervisors • Board and public review of proposed budget
2 / FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA
YOUR TAX DOLLAR AT WORK FY 2027 Adopted Budget YOUR TAX DOLLARS AT WORK
CAPITAL IMPROVEMENT PROGRAM
DEBT County $0.04 Schools $0.05
SCHOOLS $0.52
County $0.08 Schools $0.02
PARKS, RECREATION & CULTURE $0.03
COMMUNITY DEVELOPMENT $0.03
MISCELLANEOUS $0.01
HEALTH & WELFARE $0.04
PUBLIC SAFETY & JUDICIAL ADMINISTRATION $0.11
GENERAL GOVERNMENT ADMINISTRATION $0.07
Source: Office of Management and Budget: Proportions are calculated as a share of local tax funding in the General Fund.
Source: Loudoun County OMB
REAL PROPERTY TAX RATE
Loudoun County has one of the lowest Real Property Tax rates in the region.
$1.135
$1.120
$1.053
TAX RATES YEAR 2026
$0.937
$0.805
LOUDOUN
ARLINGTON
FAIRFAX
ALEXANDRIA
PRINCE WILLIAM
Source: Local Jurisdictions’ Websites
VEHICLE TAX RATE
Loudoun County has one of the lowest Vehicle Tax rates in the region, and the rate for Tax Year 2027 is anticipated to be further reduced.
$5.33
$5.00
$4.57
TAX RATES YEAR 2026
$3.50
$3.09
ALEXANDRIA
ARLINGTON
LOUDOUN
PRINCE WILLIAM
FAIRFAX
Source: Local Jurisdictions’ Websites
FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA / 3
COUNTY AT A GLANCE
Founded in 1757, Loudoun County is a growing, dynamic county of over 450,000 people. The county is known for its beautiful scenery, rich history, healthy diversity of expanding business opportunities, comfortable neighborhoods, and high-quality public services. The following demographics shape the county’s services and budget.
POPULATION
Loudoun County is the 4th most populated county in Virginia, with an annual population increase exceeding 20% since 2015, including more than 8% each year between 2020 and 2025.
FY 2027 Population Projection: 465,884
100,000 0 200,000 300,000 400,000 500,000 600,000
2.2% 1.9%
4.7% 3.7%
5.7%
8.1%
14.2%
18.0%
20.5%
2015
2020 2025
2010
2030 2035
2050
2040 2045
Source: Decennial Census (2010,2020) Loudoun County Office of Management and Budget (2015, 2025), Metropolitan Washington Council of Governments Cooperative Round 10.0 Cooperative Forecast (2040-2050)
HOUSEHOLD INCOME
AGE DISTRIBUTION
A majority of the population is between 20 and 64 years old, with relatively smaller proportions in the youngest (under 5) and oldest (64+) age groups.
The community has a strong concentration of higher‑income households earning $100,000 or more.
$75,000 to $99,999 $100,000 to $149,999 $150,000 to $199,999 $200,000+
Less than $24,999 $25,000 to $34,999 $35,000 to $49,999 $50,000 to $74,999
35%
30%
25%
3.3% 2.5% 4%
20%
7.2%
15%
8.8%
10%
44.1%
5%
15.1%
0%
14.5%
64+ years
5-19 years
20-44 years
45-64 years
Under 5 years
Source: U.S. Census Bureau, 2024 American Community Survey 1-Year Estimates, Table S0101
Source: U.S. Census Bureau, 2024 American Community Survey 1-Year Estimates, Table S1901
4 / FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA
TOP 5 LARGEST EMPLOYMENT INDUSTRIES
Professional and Business Services
Education and Health Services
Leisure and Hospitality
Trade, Transportation and Warehousing
Construction
Source: Chmura JobsEQ
RESIDENTIAL
The number of new residential units has shifted over time, with multi-family units becoming increasingly dominant relative to single-family attached and detached units. Single-family detached Single-family attached Multi-family
2,500 1,500 2,000 0 500 1,000 4,500 4,000 3,000 3,500
2015
2020
2030
2035
2010
2045
2050
2025
2040
Source: Office of Management and Budget, 2024 Fiscal Impact Committee Guidelines
64% of Loudoun County residents 25 years and older have a bachelor’s degree or higher, nearly 30 percentage points higher than the national percentage. EDUCATIONAL ATTAINMENT
PUBLIC SCHOOL ENROLLMENT Public school enrollment is leveling off after a decade of substantial growth.
100,000 FY 2026 Enrollment: 80,517
Graduate or Professional Degree
29%
80,000
7%
1%
60,000
21%
36%
Bachelor’s Degree
25%
40,000
Associate Degree/ Some College High School Graduate Less than High School Graduate
18% 12% 6%
20,000
0
FY 2016 FY 2021
FY 2011
FY 2026
Source: U.S. Census Bureau, 2020-2024 American Community Survey 5-Year Estimates; Table B15003. Data may not total 100% due to rounding.
Source: Loudoun County Public Schools, September 30 Enrollment - Historic and Projected, accessed 4/13/26
FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA / 5
Loudoun County FY 2027 BUDGET HIGHLIGHTS The FY 2027 budget provides funding for maintaining and expanding existing county services, operating new programs,
opening new facilities and improving the local transportation network. These budget highlights are a sample of what
was approved in the FY 2027 operating budget and the FY 2027 - FY 2032 CIP. They showcase Loudoun County’s commitment to providing high-quality services to our residents and businesses. Investments like these, in new or expanded programs, new or updated facilities, and additional
staffing ensure that Loudoun remains a great place to live, work, learn and play.
Adult Detention Center Uniformed Sta and 1 Medical Director Sheri's Oce Station Projects
1 26 2
Fire and Rescue Station Projects Firefighters
3 48
4 1 2
Group Home Projects Behavioral Health Team Coordinator Case Managers
1 1 1 Disease Intervention Specialist Epidemiologist Healthcare Preparedness Coordinator
Streetlight Program Bus Shelter Program for New Routes Intersection Improvement Projects Road Projects
1 1
1 9 2
New County Services Center New Zoning Enforcement Positions Glass Recycling Technicians
19 27
New Parks Sidewalk and Trails Projects
6 21 1
Eastern Loudoun Community Arts Center and Arts Comprehensive Master Plan
2 1
Libraries Senior Center
1 1 12
Housing Choice Voucher Program Housing Finance Specialist Public Benefits and Childcare Fee Reduction Program Sta
GENERAL FUND
The General Fund is one of multiple funds that exist within the county’s accounting and budgeting systems. It is the largest fund in terms of dollars; and it is the primary financing source for annual appropriations related to county government operations.
GENERAL FUND REVENUE
General Property Taxes Other Local Taxes Intergovernmental - Commonwealth Revenue from Use of Money and Property Charges for Services Other Financing Sources
$2.7 B
$229.3 M
$111.5 M
$56.7 M
$52.8 M
20.5% $36.5 M
$26.8 M
Permits, Fees, and Licenses Intergovernmental - Federal Recovered Costs Fines and Forfeitures Miscellaneous Revenue
$12.9 M
$12.2 M
$1.5 M $0.4 M TOTAL: $3.2 B
The sum of these numbers may not equal the actual totals due to rounding.
GENERAL FUND EXPENDITURES
Payment to LCPS (includes School Operating and Capital Funds) Personnel Transfer to County Capital and Debt Service Operating and Maintenance Transfer to Housing Fund Other Transfers and Uses of Funds Payments to Nonprofit, Regional, and Intergovernmental Organizations Capital Outlay
$1.5 B
$789.2 M
$501.9 M
$317.7 M
$26 M
$22.3 M
$22.2 M
$0.8 M
TOTAL: $3.2 B
The sum of these numbers may not equal the actual totals due to rounding.
8 / FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a budgeting tool that the county uses to strategically plan for community growth. The FY 2027 - FY 2032 CIP provides a six-year forecast of land, facility and equipment needs for the general county government and school division with a financing plan for each project.
COUNTY CIP PROJECTS BY ELECTION DISTRICT
The CIP projects list demonstrates the spread of both county capital projects and county-supported or managed transportation projects funded in the current six-year funding plan across the county’s Election Districts. Excluded from this list are projects that either do not have a location by their nature, such as those in the administrative and information technology functional areas; those that fund the procurement of large assets, such as the fire apparatus and transit bus projects; or school projects.
Algonkian Ashburn Broad Run Catoctin Dulles Leesburg Little River Sterling
9
7 6 31 9 9 13
24
SIX-YEAR CIP FUNDING SOURCES
$1.2 B
$2.4 B
$551 M
$83 M
Local Tax Funding Debt Financing
Intergovernmental Assistance
Other
Administration .................................................. $272 M General Government ...................................... $449 M Health and Welfare ............................................ $17 M Information Technology ................................... $31 M Intersection Improvement Program ............. $96 M Parks, Recreation and Culture .................... $304 M Public Safety ..................................................... $220 M Roads ..................................................................... $1.3 B Schools .................................................................. $1.2 B Sidewalks and Trails ....................................... $302 M Towns ..................................................................... $31 M Transit .................................................................... $82 M SIX-YEAR CIP EXPENDITURES
SIX-YEAR CIP TOTALS
Funding is distributed across the three major project categories. School Projects (28%) Transportation Projects (41%)
$1.2 B
$1.8 B
County Projects (31%)
$1.3 B
FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA / 9
BUDGET SNAPSHOT
APPROPRIATED FUNDS The FY 2027 Adopted budget appropriates revenue and expenditure authority in many different types of funds. Revenues and expenditures fall into three appropriations categories: operating, debt, and capital appropriations. Operating appropriations are those that support regular county and school division operations and include general and some special revenue funds. Debt appropriations are those that support debt service payments and tax district funds. Capital appropriations are those that support capital-related funds and capital facility construction, renovation, and the repair and purchase of major capital equipment. Other appropriated funds, called special revenue funds, serve more specific purposes and collect revenue independent from other funds. These funds provide an extra level of accountability and transparency to taxpayers. FUND APPROPRIATIONS FUND
APPROPRIATIONS Tall Oaks Water and Sewer Fund...............................................$60,572 Children’s Services Act Fund...............................................$10,331,436 Disposable Plastic Bag Tax Fund.............................................$815,000 EMS Transport Reimbursement Program Fund...............$9,000,000 James Horton Program for the Arts Fund...................................$1,000 Housing Fund........................................................................$34,003,358 Legal Resource Center Fund.....................................................$183,326 Metro Garages Fund................................................................$3,444,877 Opioid Abatement Settlement Fund.........................................$187,651 Rental Assistance Program Fund.........................................$16,316,061 Restricted Use Transient Occupancy Tax Fund...............$5,280,000 Rivana Community Development Authority Fund............$1,082,685 Self-Insurance Fund................................................................$7,000,000 State and Federal Grant Fund...............................................$5,173,409 Symington Fund............................................................................$60,000 Uran Holocaust Library Fund......................................................$30,000
General Fund.....................................................................$3,218,218,368 School Operating Fund.................................................$2,066,954,668 School Grant Fund.................................................................$34,467,146 School Nutrition Fund...........................................................$54,569,214 School Lease Purchase Fund............................................$10,002,000 County Capital Projects Fund............................................$721,015,390 School Capital Projects Fund................................................$71,170,000 County Capital Asset Preservation Program Fund.........$82,313,277 School Capital Asset Preservation Program Fund.........$53,130,000 Capital Projects Financing Fund.......................................$541,789,783 Major Equipment Replacement Fund..............................$20,500,000 Public Facilities Fund.............................................................$16,255,091 Transportation District Fund..............................................$183,888,963 County Debt Service Fund...............................................$295,531,525 School Debt Service Fund - Leases...................................$10,938,882 Route 28 Special Improvements Fund.............................$32,314,000 5,485 COUNTY EMPLOYEES
PATHWAY TO STABILIZATION
Loudoun County has been a high-growth locality for decades, but projections show a transition to a stable-growth locality over the next two decades. Recognizing the need for a proactive response to these shifts in population, demographics, land use and revenues, the county introduced the concept of the Pathway to Stabilization to ensure that its services and programs remain effective and responsive to residents’ needs.
Source: FY 2027 Adopted Budget, Total Full-Time Equivalent (FTE)
10 / FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA
HOUSING FUND
CONTRIBUTIONS TO HOUSING FUND SINCE 2023
Loudoun County leads the Commonwealth in addressing housing needs through the use of local tax dollars and collaboration with developers. The county’s budget over the past few years has included funding equivalent to one-half cent of the real property tax rate, and one cent beginning in FY 2026. The Board of Supervisors has dedicated all cigarette tax revenue for a housing program that provides assistance for down payments and closing costs for eligible residents beginning in FY 2027. The FY 2027 contribution to the Housing Fund includes a $26 million transfer from the General Fund and dedication of cigarette tax revenue equivalent to $3 million.
FY 2027
$29 M
FY 2026
$27.8 M
FY 2025
$16.5 M
FY 2024
$6.5 M
$6.1 M
FY 2023
Source: County Administrator FY 2027 Proposed Budget Presentation, 2/11/2026
Funding has allowed the Attainable Housing Loan Program to fund a total of 10 developments with more than 1,100 units . In addition, this funding will support four developments and over 600 units that are currently under review. ATTAINABLE HOUSING LOAN PROGRAM 16,000 ATTAINABLE HOUSING OPPORTUNITIES BY 2040
8,200 units through new construction 7,800 units through preservation/access
Source: County Administrator FY 2027 Proposed Budget Presentation, 2/11/2026
FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA / 11
Loudoun County Board of Supervisors 2024 – 2027: (First row, from left to right) Sylvia R. Glass, Broad Run; Juli E. Briskman, Algonkian; Phyllis J. Randall, Chair At- Large; Michael R. Turner, Ashburn. (Second row, from left to right) Caleb A. Kershner, Catoctin; Kristen C. Umstattd, Leesburg; Laura A. TeKrony, Little River; Koran T. Saines, Sterling; Matthew F. Letourneau, Dulles.
ALGONKIAN – George Washington University
ASHBURN – Ashburn Library
LITTLE RIVER – Salamander Resort
CATOCTIN – Lucketts Community Center
LEESBURG – Historic Downtown
STERLING – Claude Moore Recreation Center
BROAD RUN – One Loudoun
DULLES – Dulles Airport
Office of Management and Budget | loudoun.gov/budget Phone: 703-777-0500 | P.O. Box 7000, Leesburg, VA 20177 | 1 Harrison St. SE, Leesburg, VA 20175 For more information, visit loudoun.gov/budget. This document is a publication of Loudoun County Government. If you need this information in an alternate format, contact ada@loudoun.gov or call 571-627-6633/TTY-711.
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