School Facilities Tax FAQ
When does the School Facilities Tax apply?
The School Facilities Tax applies to new commercial and residential floor area as described in the School Facilities Tax Collection Policy. If you are unsure as to whether the tax will apply to your project please reach out to our office so that we may assist.
I live inside the city of Murfreesboro/Smyrna/LaVergne/Eagleville, does this tax apply to me?
Yes, the tax applies to any commercial and 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 one dollar and fifty cents $1.50 per square foot of new residential development; and one dollar and fifty cents ($1.50) up to 150,000sf of commercial 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 on the previous page. 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 "School Facilities Tax Collection Policy" found on the previous page.
When is the tax liability due?
While the total tax liability is required to be computed and provided to the applicable building codes department prior to building permit issuance, the payment is not due until the structure is complete but prior to a Certificate of Occupancy being issued. The payment may be made at the Rutherford County Building Codes Department before you request your inspection for final occupancy at your respective codes department. Please allow time for this process prior to completion so that issuance of Certificate of Occupancy is not delayed.