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School Facilities Tax (SFT)
Rutherford County, TN — At the Thursday, June 17, 2021 County Commission meeting, the Rutherford County Commission voted to approve the second, and final, reading of a resolution to adopt the "School Facilities Tax" in lieu of the local Development Tax, with an effective date of July 1, 2021.
The School Facilities Tax will not apply to any lot(s) in a platted subdivision that was recorded prior to July 1, 2021 wherein the first payment of the original Rutherford County Private Act known as the Development Tax payment has been paid. Said lots will be 'grandfathered' and will only be required to pay the final payment of the Development Tax prior to obtaining a building permit.
The SFT is authorized by T.C.A. § 67-4-2901, et seq., and will provide the County with a source of revenue for funding schools in order to meet the needs of its citizens as a result of the population growth. In accordance with the provisions of said law, the tax will be levied at $1.00 per square foot on all new residential heated or air-conditioned living space constructed within Rutherford County (to include incorporated areas of the County).
The SFT will be collected by the Rutherford Building Codes Department located at 1 South Public Square, Room 101, Murfreesboro, TN. The cost of the SFT is calculated at $1.00 per square foot of the finished living space. The SFT is payable in two payments: the first payment of 50% of the total due shall be payable prior to obtaining the Building Permit at the applicable Codes Department wherein the project will be constructed, and the remaining balance shall be due prior to the Certificate of Occupancy being issued. The following proposed projects will apply to this tax as noted below. Please note that this list should not be presumed to be all inclusive.
Single-Family Dwelling ¹
Additional Dwelling Unit ¹
Mobile Home ¹
Addition to Single-Family Dwelling ¹
Accessory Structure w/living ¹
Apartment Building ²
Extended Stay Hotel ²
Assisted Living Facility ²
¹ Applicant shall submit to the Rutherford County Building Codes Department an application (found here) and a copy of an architectural floor plan (not required to be stamped/certified) for review a minimum of 24 hours prior to obtaining a building permit (regardless of the jurisdiction from which the building permit will be obtained). The application and floor plans will be reviewed by staff to determine the SFT liability.
² Applicant shall submit to the Rutherford County Building Codes Department an application (found here) and a copy of an architectural floor plan for review a minimum of five (5) business days prior to obtaining a building permit (regardless of the jurisdiction from which building permit will be obtained). The application and floor plans will be reviewed by staff to determine SFT liability.
NOTE - Minor non-structural modifications within the footprint of the plan may be hand-drawn on the floor plan (e.g. closet/interior non-load bearing wall changes). However, structural modifications (e.g. interior load bearing, or exterior, wall modifications, 2nd floor additions where there was non on the plan) may not be hand drawn. Structural modifications must be completed on you floor plan by your design professional to reflect what is being constructed.
Applications may be submitted for review be any of the following methods:
- electronically through the Public Portal here;
- via email to [email protected]; or
- in person at 1 South Public Square, Room 101, Murfreesboro