RUTHERFORD COUNTY PROPERTY ASSESSOR

Historic Property Tax Abatement

In accordance with T.C.A. § 67-5-218, Rutherford County has initiated a project to encourage the renovation and preservation of historic residential and commercial structures by providing economic incentive through partial abatement of the applicable property tax. For qualifying and approved properties, any improvement or restoration will be exempt from property taxation for the statutory abatement period. A historic property will qualify to apply for tax abatement based on age, historic designation, and/or the planned project for renovation or preservation.

The Historic Properties Tax Abatement Board was established by the Rutherford County Commission. Submitting an application for the Historic Properties Tax Abatement does not automatically qualify a property. All completed applications should be submitted to the Mayor’s office. Beginning September 1, 2019, the Board will receive applications and will determine if the property fulfills all the necessary requirements. If a project is approved, the Board will determine the abatement period based on statutory criteria. Only renovation and preservation occurring after August 31, 2019 will be eligible for abatement.

Links and Forms

Qualification details, instructions, and application