Guide · schedules checked Nov 7, 2026
Tennessee impact fees by county
As of Nov 10, 2026, Groundwork has the published fee schedule for 5 jurisdictions in Tennessee, each from the jurisdiction's own document. For one new single-family home, the 5 development tax schedules in force run from $1,400 for Sumner County to $5,000 for Wilson County (per-square-foot taxes at a 2,000 sq ft home). Tennessee counties generally do not charge impact fees; some levy an adequate facilities or development tax on new homes instead, usually per square foot of living space, under a private act or the County Powers Relief Act.
Fees on one new single-family home
Status on Nov 10, 2026. A per-square-foot tax is shown with its total for a 2,000 sq ft home.
| Who charges it | One new home | Date | Source |
|---|---|---|---|
| Maury CountyDevelopment tax | $1.50 per sq ft ($3,000 for a 2,000 sq ft home) | Since Nov 1, 2024 | Source |
| Robertson CountyDevelopment tax | $1.50 per sq ft ($3,000 for a 2,000 sq ft home) | Since Nov 1, 2023 | Source |
| Rutherford CountyDevelopment tax | $1.50 per sq ft ($3,000 for a 2,000 sq ft home) | Since Oct 1, 2024 | SourceSource 2 |
| Sumner CountyDevelopment tax | $0.70 per sq ft ($1,400 for a 2,000 sq ft home) | In force on Feb 13, 2024 | Source |
| Wilson CountyDevelopment tax | $5,000 | In force on Oct 7, 2019 | Source |
A county or city not named on this page is not tracked yet, which does not mean it charges nothing.
What each figure covers
- Maury County: New Development Tax (County Powers Relief Act) on heated and cooled area, $1.50 per sq ft for residential property. Commercial: $1.50 per sq ft up to 150,000 sq ft of commercial property.
- Robertson County: Adequate Facilities Tax on new residential construction, $1.50 per sq ft (Resolution No. 101623109). Commercial: Adequate Facilities Tax $0.30 per sq ft on the commercial and industrial schedule.
- Rutherford County: School Facilities Tax (County Powers Relief Act) on all new residential floor area, countywide including the cities, $1.50 per sq ft; paid when the building is complete, before the certificate of occupancy, at the rate in force when the permit was issued. Commercial: $1.50 per sq ft on up to 150,000 sq ft of new commercial floor area. Sources: Rutherford County: School Facilities Tax (SFT), changes effective October 1, 2024; Rutherford County School Facilities Tax Collection Policy (adopted March 13, 2025).
- Sumner County: Adequate Facilities Tax (Chapter 57, Private Acts of 1999): seventy cents per square foot of new residential development, paid when the building permit is issued. Commercial: Industrial development $0.40 per sq ft (the act defines industrial by the SIC manual).
- Wilson County: Adequate Facilities Tax for a single-family home or mobile home (flat, any size); the building permit is a separate $0.70 per sq ft.
The law
Tennessee counties generally do not charge impact fees; some levy an adequate facilities or development tax on new homes instead, usually per square foot of living space, under a private act or the County Powers Relief Act.
Every figure is the jurisdiction's own published schedule, linked in its row; confirm with the jurisdiction before you rely on it. Florida: Florida impact fees by county.
Questions
Does Tennessee charge impact fees on a new home?
Tennessee counties generally do not charge impact fees; some levy an adequate facilities or development tax on new homes instead, usually per square foot of living space, under a private act or the County Powers Relief Act. Whether a home pays, and how much, depends on the county, city or utility; the table lists each schedule Groundwork has checked.
Which Tennessee jurisdiction in the table charges the most?
Of the 5 development tax schedules in force on Nov 10, 2026, Wilson County is highest, at up to $5,000 for one new single-family home (per-square-foot taxes at a 2,000 sq ft home); source: Wilson County Building Codes Department: Residential Building Permit Fee Schedule.
Do I pay these fees when I buy vacant land?
No. They are due while a new home is built: at the building permit in most places, before the certificate of occupancy in some, and a utility fee when the home connects to water and sewer. They belong in the cost of building, not the land price.
Does a county missing from the table charge nothing?
Not necessarily. A county or city that is not listed has not been checked yet; ask its building or planning department.