School Facilities Tax FAQ

When does the School Facilities Tax apply?
The School Facilities Tax applies to new residential floor area, typically found within the following structures:

  • Single-Family Dwelling
  • Accessory Dwelling Unit
  • Mobile/Manufactured/Modular Home
  • Addition of living space to any of the above structures
  • Living space located within, attached to, or above an accessory structure 
  • Apartment Buildings
  • Assisted Living Facilities
  • Long-term Living Hotel Buildings
This list should not be assumed to be all-inclusive, and if you have any doubt as to whether the Tax applies to your project please call our office to discuss.
I live inside the city of Murfreesboro/Smyrna/LaVergne/Eagleville, does this tax apply to me?
Yes, the tax applies to any residential property located in both unincorporated Rutherford County and incorporated areas within Rutherford County.
How much is the School Facilities Tax?
The School Facilities Tax is levied at $1.00 per square foot of new residential development as determined after review of the building plans for the proposed project.
Who collects the School Facilities Tax?
The Tax liability shall be collected by the Rutherford County Building Codes Department at 1 South Public Square, Room 101, located on the Murfreesboro historic square .
Application should be made prior to obtaining a building permit from the jurisdiction wherein the project will be constructed. The application is available on this website under School Facilities Tax on the task bar above. It may be filled out and submitted in person at our office located at #1 South Public Square, Murfreesboro or via email at [email protected].  
The complete submittal and payment process is detailed in the "Collection Policy" found under the School Facilities Tax on the task bar above.