RUTHERFORD COUNTY SCHOOL FACILITIES TAX COLLECTION POLICY

I.  STATEMENT

II.  DEFINITIONS

1. Collection of SFT.  The SFT will be collected by the Rutherford County Building Codes Department ("RCBCD") located at 1 South Public Square, Room 101, Murfreesboro, TN 37130.

 

2. Application Submittal and Review.  

 

a. Submittal.  An SFT Application and any other required materials and information for a proposed residential development project shall be submitted and reviewed by the RCBCD staff prior to issuance of a building permit by the jurisdiction where the building or structure will be constructed.  An SFT Application may be submitted via Public Portal access (link found at RCBCD website at http://buildingcodes.rutherfordcountytn.gov), via email at [email protected], or in person at the RCBCD.

 

b. Other Required Materials and Information. An applicant shall submit an SFT Application and any other materials and information required by the RCBCD necessary to enable the RCBCD to calculate the SFT liability for the proposed residential development.  These other materials and information will include, at a minimum, the following:

• Single-Family Dwelling / Additional Dwelling Unit / Mobile Home: A copy of the proposed floor plan* shall be submitted to the RCBCD for review a minimum of 24 hours prior to obtaining a building permit from the RCBCD or other codes department within any jurisdiction in Rutherford County (e.g., Murfreesboro, Smyrna, LaVergne, and Eagleville).
  * The required floor plan for a Single-Family Dwelling / Additional Dwelling Unit / Mobile Home must be an architectural rendering of the actual proposed project.  A PDF copy is acceptable and does not have to be certified by an architect unless special circumstances exist, as determined by the RCBCD, that require such architectural rendering to be certified by an architect.  If the applicant chooses to submit an architectural set, the RCBCD can scan such architectural set into its records and return the original set to the applicant.  Minor non-structural modifications within the footprint of the plan may be hand drawn (e.g., closet/interior non-load bearing wall changes).  However, structural modifications may not be hand drawn (this includes, but is not limited to, interior bearing wall or exterior wall modifications, additions of second floor area where there previously shows none).  If there are structural modifications, the plan must be modified by the applicant's architect or design professional to reflect what is being constructed.
• Addition to Dwelling / Accessory with living space: A copy of a concept drawing shall be submitted to RCBCD for a review a minimum of 24 hours prior to obtaining a building permit from RCBCD or other codes department within any jurisdiction in Rutherford County (e.g., Murfreesboro, Smyrna, LaVergne, and Eagleville).
• Townhome / Duplex Building Units / Apartment Building / Assisted Living Facility / Long-Term Living Hotel: A copy of the proposed certified architectural drawings shall be submitted to the RCBCD for a review a minimum of one week (5 business days) prior to obtaining a building permit from the RCBCD or other codes department within any jurisdiction in Rutherford County (e.g., Murfreesboro, Smyrna, LaVergne, and Eagleville).

c.  Following submission of the SFT Application and other required materials and information, RCBCD staff will review the submittal and generate a Certificate of School Facilities Tax Paid Form for the residential development indicating the total SFT liability due based upon the total floor area of the proposed residential development.  The applicant shall sign and acknowledge that the applicant recognizes the liability for the SFT liability and square foot calculation for the residential development.

 

3.  Payment of SFT Liability.

a.  Fifty percent (50%) of the total SFT liability shall be paid prior to the building permit being issued.

 

b.  A copy of the Certificate of School Facilities Tax Paid Form showing the total calculated amount of the total finished floor area, the payment received for the initial fifty percent (50%) SFT liability amount, and the remaining balance of the SFT liability due shall be issued to the applicant for presentation to the jurisdiction where the building permit will be issued.

 

c.  The remaining fifty percent (50%) balance of the SFT liability shall be payable at the RCBCD prior to the issuance of a certificate of occupancy by the applicable jurisdiction.  Prior to issuance of a certificate for temporary or permanent occupancy, an inspection must be completed by the permitting jurisdiction to verify square footage of the completed area.  If during such inspection the total square footage should be found to be greater, or less, than the square footage used to compute the SFT liability at the time of the application, the SFT liability will be adjusted to reflect the actual square footage of the completed building or structure.

 

d.  Upon payment of the entire SFT liability, the RCBCD will issue a receipt of final tax liability payment on the Certificate of School Facilities Tax Paid Form indicating that the full SFT liability has been paid in full, which shall be provided to the applicant for submittal to the jurisdiction where the building permit was obtained such that the certificate for temporary or permanent occupancy can be issued.

 

e.  Payments of the SFT liability may be made via cash, check, or credit card (vendor fees apply if credit card is used).