Development Tax

As of July 1, 2021, the Rutherford County Board of Commissioners voted to replace the Development Tax with the Rutherford County Schools Facilities Tax (SFT).  More information on the SFT can be found by clicking the tab at the top of this page entitled 'School Facilities Tax'. 

The resolution to adopt the SFT included a 'grandfather' clause permitting any available lot within Rutherford County wherein the plat was recorded prior to the adoption of the School Facilities Tax on July 1, 2021, to fall under the prior Development Tax law.

Rutherford County Building Codes Department collects both the Development Tax and the School Facilities Tax for all jurisdictions (including city jurisdictions). Receipts are required to be submitted to the respective Building Codes Departments prior to the issuance of single- and multi-family dwelling permits. 

If you are unsure as to which scenario applies to your proposed project, please don't hesitate to call our office to discuss.