Rutherford County, TN Accessory Structures: ADU Impact Fees (2026)
Key Facts
- Development tax
- Required for every ADU, § 1101 Q.1.d
- Recorded covenant
- Also required, § 1101 Q.1.c
- Extra parking
- Required beyond house minimum, § 1101 Q.1.e
- Fee amount
- Not set in this ordinance; set by county
- Pre-existing ADUs
- Grandfathered, not re-taxed, § 1101 Q.5
Summary
Adding an accessory dwelling unit in unincorporated Rutherford County triggers a county development tax under Zoning Ordinance § 1101 Q.1.d, on top of a recorded use covenant and extra off-street parking. The ordinance doesn't set the dollar figure here; applicants pay whatever development tax rate the county has adopted at permitting.
c. An instrument shall be recorded with the register's office covenanting that the structure is being established as an accessory dwelling unit and may only be used under the conditions expressed herein.
d. Development tax fees will be required for the ADU.
e. Off-street parking, in addition to the off-street parking required for the single-family residence as required in Appendix D, shall be required for the ADU.
Full Breakdown
1 sets out the General Provisions every ADU application must satisfy in unincorporated Rutherford County, and the ordinance is explicit that no application can ask to amend these baseline requirements. e requires off-street parking for the ADU on top of whatever Appendix D already requires for the single-family home. f. g's septic, water and electric service verification, including sign-off from the Tennessee Department of Environment's Division of Ground Water Protection, is another cost driver handled at the same stage as the tax and covenant paperwork. 5 and continue under their original approval terms rather than being retroactively billed.
Violations & Fines
Building or converting space into an ADU without paying the required development tax and recording the § 1101 Q.1.c covenant is treated like any other zoning violation. Under § 1410, a complaint goes to the Director of Building Codes, each day of noncompliance is a separate offense, and the county can seek an injunction or withhold utility service until the fee and paperwork are resolved.
Frequently Asked Questions
How much is the Rutherford County ADU development tax?
What else has to happen alongside paying the tax?
Does my existing ADU owe this tax retroactively?
Sources & Official References
Other rules in Rutherford County
Compare Rutherford County to another location·View the Tennessee accessory structures overview
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