School Facilities Tax (SFT)

Rutherford County, TN — At the Thursday, June 17, 2021  regular meeting of the Rutherford County Board of Commissioners, the Commission voted to approve the second, and final, reading of a resolution to adopt the "School Facilities Tax" (SFT) in lieu of the local Development Tax, with an effective date of July 1, 2021.

The School Facilities Tax will apply to any lot(s) in a platted subdivision that was recorded on, or after July 1, 2021. Where the plat was recorded on, or before June 30, 2021 wherein the first payment of the original Rutherford County Private Act known as the Development Tax payment has been paid, the lot will be 'grandfathered' and the remaining balance of the Development Tax will be collected prior to obtaining a building permit.

The School Facilities Tax 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 development constructed within Rutherford County (to include incorporated areas of the County). 

The tax will be collected by the Rutherford Building Codes Department located at 1 South Public Square, Room 101, Murfreesboro, TN. It is calculated upon completion of a review of the proposed project to determine the total liability due. The fee shall be levied at $1.00 per square foot of the total residential development and is payable in two payments: fifty percent (50%) of the total liability shall be due prior to obtaining the Building Permit at the applicable Codes Department wherein the project will be constructed. The remaining fifty percent (50%) balance shall be due prior to the Certificate of Occupancy being issued.  The School Facilities Tax shall apply to the following proposed projects.  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 area¹
  • Townhome/Duplex ²
  • 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 at least 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 total 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 at least 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 the total SFT liability.

Applications may be submitted for review by one of the following methods:

  • via email to [email protected]; or
  • in person at 1 South Public Square, Room 101, Murfreesboro
 
Following submittal of the SFT Application and other required materials and information, the application will be reviewed by staff.  A 'Certificate of School Facilities Tax Paid' form for the residential development will be generated citing the total SFT liability due based upon the total floor area of the proposed residential development.  The applicant shall sign and acknowledge the total SFT liability due and may verify the square foot calculation for the residential development.  Payment(s) can be made by check or credit card (vendor fee applies) in person at the Rutherford County Building Codes Department.
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