BUDGET OVERVIEW
APPROPRIATED FUNDS The FY 2026 Adopted Budget appropriates revenue and expenditure authority in many different types of funds. The county’s main operating fund, the General Fund, totals $3.0 billion for FY 2026. The General Fund collects the county’s most prevalent revenue sources, including real and personal property tax, sales tax, and general fines and user fees. Of its $3.0 billion total, nearly $1.4 billion is sent to Loudoun County Public Schools. The remaining balance is used to support staff salaries, other operating expenses, and the Capital Improvement Program. Other appropriated funds, called special revenue funds, serve more specific purposes and collect revenue independent of the General Fund. 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....................................................$750,000 Dulles Town Center DCA Fund.....................................................$3,500,000 EMS Transport Reimbursement Program Fund.....................$9,000,000 James Horton Program for the Arts Fund........................................$1,000 Housing Fund.................................................................................$22,300,000 Legal Resource Center Fund...........................................................$175,861 Metro Garages Fund.......................................................................$3,498,832 Opioid Abatement Settlement Fund................................................$187,651 Rental Assistance Program Fund...............................................$12,887,820 Restricted Use Transient Occupancy Tax Fund.......................$5,280,000 Self-Insurance Fund.........................................................................$5,455,700 State and Federal Grant Fund.......................................................$5,075,574 Symington Fund.....................................................................................$60,000 Uran Holocaust Library Fund..............................................................$30,000
YOUR TAX DOLLAR AT WORK General Fund............................................................................$2,994,028,000 School Operating Fund.............................................................$1,962,144,782 School Grant Fund .....................................................................$32,844,591 School Nutrition Fund...................................................................$53,382,342 School Lease Purchase Fund....................................................$10,002,000 County Capital Projects Fund...................................................$507,437,269 School Capital Projects Fund......................................................$81,760,000 County Capital Asset Preservation Program Fund.................$32,134,118 School Capital Asset Preservation Program Fund.............$48,000,000 Capital Projects Financing Fund...........................................$301,928,047 Major Equipment Replacement Fund........................................$5,500,000 Public Facilities Fund....................................................................$14,282,222 Transportation District Fund......................................................$153,001,558 County Debt Service Fund........................................................$264,976,926 School Debt Service Fund - Leases............................................$8,118,764 Route 28 Special Improvements Fund....................................$26,830,000
FY 2026 Adopted Budget YOUR TAX DOLLARS AT WORK | FY 2026 Adopted Budget
CAPITAL IMPROVEMENT PROGRAM
DEBT County $0.03 Schools $0.06
SCHOOLS $0.54
County $0.08 Schools $0.02
PARKS, RECREATION & CULTURE $0.03
COMMUNITY DEVELOPMENT $0.02
MISCELLANEOUS $0.01
HEALTH & WELFARE $0.04
PUBLIC SAFETY & JUDICIAL ADMINISTRATION $0.10
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
FY 2026 BUDGET STORY, LOUDOUN COUNTY, VA / 3
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