Murfreesboro
Rutherford County’s seat, with a 2026 city rate, impact fees and floodplain rules
Middle Tennessee · County guide
Rutherford County, Tennessee
The 2026 reappraisal, rates, zoning and fees by place
Rutherford County, Tennessee reappraised property in 2026, and rates were reset afterward. Secondary reports put the county rate at $1.4885 per $100 of assessed value, and Murfreesboro’s city rate is $0.7529 under Ordinance 26-O-22. Unincorporated land follows county zoning, with 5-acre Agricultural Residential lots and a $1.50 per square foot School Facilities Tax on new homes.
In short: Rutherford County, Tennessee reappraised property in 2026. Secondary reports put the county rate at $1.4885 per $100, and Murfreesboro’s city rate is $0.7529.
Private, strategy-first conversations. Consultation requests do not trigger drip campaigns.
Overview
Rutherford County at a glance
| Fact | Value | Source |
|---|---|---|
| County seat | Murfreesboro | Note 1 |
| Created | 1803 per the UT County Technical Assistance Service; the State Library fact sheet says 1802 | Note 2 |
| 2020 Census population | 341,486 | Note 3 |
| Land area | 619.27 square miles (Census) | Note 3 |
| Municipalities | Eagleville, La Vergne, Murfreesboro and Smyrna | Note 2 |
| County property tax rate | Reported at $1.4885 per $100 of assessed value for the fiscal year beginning July 1, 2026 (two secondary reports); confirm the rate and tax year with the County Trustee | Notes 4, 5 |
| City rates, 2026 (secondary report) | Murfreesboro $0.7529 (confirmed by city ordinance), Smyrna $0.4258, La Vergne $0.4359, Eagleville $0.3093 | Notes 5, 7 |
| Reappraisal | Every four years; last in 2022 and the latest in 2026 | Notes 8, 5 |
| Assessment ratio | 25% of appraised value for residential property | Notes 11, 10 |
| Who bills the tax | Smyrna and Eagleville owners receive one bill for city and county; Murfreesboro levies and collects its own city tax | Note 6 |
Place guide: Murfreesboro. Neighboring county: Williamson County.
Property tax
How do property taxes work in Rutherford County?
The county, and each city, set their own rates. After a reappraisal those rates are reset.
- The Assessor appraises property and does not set the rate; the county or city legislative body does (Note 9).
- After a reappraisal, the law requires counties and cities to re-examine rates so higher values do not automatically produce a tax increase (Note 8). The county reappraised in 2026 (Notes 8, 5).
- A meeting summary and a local radio report put the county rate at $1.4885 per $100 for the fiscal year beginning July 1, 2026. The County Trustee’s FAQ still shows an older 2023 rate of $1.8762, so do not use that figure as current (Notes 4, 5).
- Smyrna and Eagleville owners receive one bill for city and county taxes; Murfreesboro levies and collects its own city tax (Note 6). Combined bills depend on the place, so ask the Trustee and the city for the actual figures.
Unincorporated county
What rules apply outside the cities?
Outside the four municipalities, the county’s zoning ordinance applies, effective January 1, 2013 and amended through December 11, 2025 (Note 12).
- The Agricultural Residential (AR) district’s minimum lot is 217,800 square feet, 5 acres. Low Density Residential (RL) is 1 acre, Medium Density Residential (RM) 15,000 square feet and Residential Multi-Family (RMF) 6,000 square feet for the first dwelling, with 4,000 square feet for each additional dwelling (Note 12).
- Chapter 9 covers planned unit developments, and Chapter 10 establishes Flood Hazard Districts. No conservation or cluster subdivision provision was found (Note 12).
- The county Building Codes Department issues permits for the unincorporated county only (Note 13).
- The county’s School Facilities Tax is $1.50 per square foot of floor area on new residential development, raised from $1.00 effective October 1, 2024, and is collected before a building permit in every jurisdiction (Notes 16, 17).
- The county’s planning FAQ directs applicants to obtain a septic map and permit, and TDEC issues septic construction permits (Notes 14, 15).
Murfreesboro separately imposes its own development impact fees (Note 18). Confirm which jurisdiction a parcel is in before relying on any rule.
Due diligence
What should you check before buying in Rutherford County?
| Check | Why it matters here | Source |
|---|---|---|
| City or unincorporated | The city sets zoning and tax inside city limits; the county does outside them | Notes 2, 12 |
| 2026 assessed value and rate | The reappraisal changed values and rates. Ask the Assessor for the 2026 appraisal and the Trustee for the current rate | Notes 8, 5, 4 |
| Zoning district | AR means 5-acre lots; RL means 1 acre. Ask county Planning for the parcel’s district | Note 12 |
| Septic approval | Ask for the septic permit and records; the zoning compliance review also checks flood issues | Notes 14, 15 |
| Flood status | The county ordinance has Flood Hazard Districts; check the address on FEMA’s map service | Note 12 |
| Fees on new construction | The School Facilities Tax is $1.50 per square foot of floor area, and Murfreesboro adds impact fees inside the city | Notes 16, 18 |
| Greenbelt status | Qualifying farm, forest and open-space land can be assessed at current use. The county page says March 1 and the state page says March 15 for first-time filings, so file early and confirm with the Assessor; new owners must reapply | Notes 19, 20 |
This is a checklist, not tax or legal advice. Confirm each item with the county and your attorney.
Comparison
How do the county’s cities compare?
| Place | 2026 city rate, per $100 | How billed |
|---|---|---|
| Murfreesboro | $0.7529 | City levies and collects its own tax |
| Smyrna | $0.4258 (secondary report) | One bill for city and county |
| La Vergne | $0.4359 (secondary report) | Not stated in the sources reviewed |
| Eagleville | $0.3093 (secondary report) | One bill for city and county |
City rates only; add the county rate for a full bill. Same figures as the table above.
Sources: Notes 5, 7, 6. Confirm each rate with the city or the Trustee.
Working with ABODE
How does ABODE help in Rutherford County?
ABODE International Realty LLC is licensed in Tennessee (Real Estate Firm 263936), and its Murfreesboro office is in the county seat. Buying here starts with the jurisdiction, the 2026 appraisal and, for acreage, the zoning district, septic and flood records. Conversations are private.
Keep reading
Which related guides should you read next?
Williamson County
County-wide property tax by city and school-tax district, unincorporated zoning, septic and greenbelt
Nashville satellite cities: property tax
How Metro rates and a separate city tax combine
Nolensville
A town with a 2023 zoning ordinance and its own tax rate
Questions
Rutherford County real estate: frequently asked questions
What is the Rutherford County property tax rate?
A meeting summary and a local radio report put the county rate at $1.4885 per $100 of assessed value for the fiscal year beginning July 1, 2026. The county’s own page was not confirmed, so confirm the rate and tax year with the County Trustee.
When did Rutherford County reappraise property?
The Rutherford County Property Assessor says the county reappraises every four years, with the last in 2022 and the next in 2026, and a local radio report describes rates certified after the 2026 reappraisal. After a reappraisal, tax rates are re-examined so higher values do not automatically raise taxes.
What zoning applies outside the four cities?
In the unincorporated county, the county zoning ordinance applies, effective January 1, 2013 and amended through December 11, 2025. Agricultural Residential districts have a 5-acre minimum lot and Low Density Residential districts 1 acre.
What is the Rutherford County School Facilities Tax?
It is $1.50 per square foot of floor area on new residential development, raised from $1.00 effective October 1, 2024. The county’s Building Codes Department collects it before a building permit, including inside cities.
Does Rutherford County have a greenbelt program?
Yes. Tennessee’s Greenbelt Act lets qualifying agricultural and forest land of at least 15 acres, and open space of at least 3 acres, be assessed at present use. The county says applications are due by March 1, while the state’s page says March 15 for first-time filings, so file early and confirm with the Assessor.
Does ABODE International Realty serve Rutherford County?
ABODE International Realty LLC has an office in Murfreesboro and is licensed in Tennessee as Real Estate Firm 263936. Request a consultation to discuss a purchase or sale.
Private consultation
Request a private Rutherford County consultation
Tell us what you are weighing. An ABODE advisor replies privately. We aim to reply within one business day.
Sources and notes
- Tennessee State Library and Archives: Rutherford County fact sheet. Murfreesboro is the county seat. Checked October 5, 2026.
- UT County Technical Assistance Service: Rutherford County. Lists the county as originated in 1803, as does the Tennessee Encyclopedia. The State Library fact sheet says 1802, so sources differ. The same CTAS page lists Eagleville, La Vergne, Murfreesboro and Smyrna as the county’s municipalities. Checked October 5, 2026.
- U.S. Census Bureau: QuickFacts, Rutherford County. 2020 Census population 341,486 and land area 619.27 square miles. Checked October 5, 2026.
- Citizen Portal: summary of the June 22, 2026 Board of Commissioners meeting (secondary). Reports a county rate of $1.4885 per $100 for the fiscal year beginning July 1, 2026, adopted June 22, 2026. The county’s own page was not confirmed, and the Trustee’s FAQ still shows an older 2023 rate. Checked October 5, 2026.
- WGNS Radio: certified rates after the 2026 reappraisal (secondary). Lists 2026 certified rates of $1.4885 for the county, $0.7529 for Murfreesboro, $0.4258 for Smyrna, $0.4359 for La Vergne and $0.3093 for Eagleville, after the 2026 reappraisal. Checked October 5, 2026.
- Rutherford County Trustee: FAQ. Smyrna and Eagleville owners receive one bill for city and county taxes. Murfreesboro levies and collects its own city tax. Checked October 5, 2026.
- City of Murfreesboro: Ordinance 26-O-22. Sets the 2026 city tax at $0.7529 per $100. Checked October 5, 2026.
- Rutherford County Property Assessor: reappraisal FAQ. A state-mandated reappraisal every four years, with the last in 2022 and the next in 2026. After a reappraisal the law requires counties and cities to re-examine rates so higher values do not automatically produce a tax increase. Checked October 5, 2026.
- Rutherford County Property Assessor. The Assessor appraises property and does not set the tax rate; the county or city legislative body does. Checked October 5, 2026.
- City of Murfreesboro: property taxes page. States 25% for residential property. Checked October 5, 2026.
- Tennessee Comptroller: how to calculate your tax bill. Residential and farm property is assessed at 25% of appraised value, and tax rates are expressed per $100 of assessed value. Checked October 5, 2026.
- Rutherford County Regional Planning: zoning ordinance. Effective January 1, 2013, amended through December 11, 2025, governing the unincorporated county. Table 1 lists minimum lot areas: Agricultural Residential (AR) 217,800 sq ft (5 acres), Low Density Residential (RL) 43,560 sq ft (1 acre), Medium Density Residential (RM) 15,000 sq ft, and Residential Multi-Family (RMF) 6,000 sq ft with 4,000 sq ft for each additional dwelling. Chapter 9 covers planned unit development regulations and Chapter 10 establishes Flood Hazard Districts; no conservation or cluster subdivision provision was found. Checked October 5, 2026.
- Rutherford County: residential building permits. The county Building Codes Department issues permits for unincorporated Rutherford County only. Checked October 5, 2026.
- Rutherford County Planning and Engineering: FAQ. Directs applicants to obtain a septic map and permit from TN Environmental; the zoning compliance review also checks for flood issues. Checked October 5, 2026.
- Tennessee Department of Environment and Conservation: septic system permits. TDEC’s Division of Water Resources issues septic construction permits; review generally takes about 10 days. Checked October 5, 2026.
- Rutherford County: School Facilities Tax. $1.50 per square foot of floor area on new residential development, raised from $1.00 effective October 1, 2024. Checked October 5, 2026.
- Rutherford County: development tax. The School Facilities Tax replaced the Development Tax on July 1, 2021 and is collected before a building permit for all jurisdictions. Checked October 5, 2026.
- City of Murfreesboro: impact fee schedule. Murfreesboro separately imposes development impact fees effective July 1, 2023. Checked October 5, 2026.
- Tennessee Comptroller: Greenbelt. The 1976 Greenbelt Act values qualifying land at its present use. Agricultural and forest land need at least 15 acres and open space at least 3 acres. Checked October 5, 2026.
- Rutherford County Property Assessor: Greenbelt. The county page says applications are due by March 1 and that new owners must reapply. The state page says March 15 for first-time filings, so file early. Checked October 5, 2026.