Development Tax

As of July 1, 2021, the Rutherford County Board of Commissioners voted to replace the Development Tax with the Schools Facilities Tax (SFT).  More information on the SFT can be found here. 

The resolution to adopt the SFT included a 'grandfather' clause permitting the Development Tax to apply to the primary dwelling constructed upon a lot wherein the plat was recorded on, or before June 30, 2021 and the implementation of the School Facilities Tax on July 1, 2021.

Rutherford County Building Codes Department collects both the Development Tax and the School Facilities Tax for all jurisdictions (including incorporated municipalities). A School Facilities Tax receipt is required to be submitted to the respective building codes office prior to obtaining a building permit in that municipality for any new residential development as defined in the adopted Resolution found under the tab entitled School Facilities Tax. 

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