Cheatham County raises development tax to $7,500, directs most revenue to school debt
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Summary
The Cheatham County Legislative Body voted Aug. 18 to raise the county's development tax to $7,500 per lot or unit, effective Nov. 1, 2025, allocating most proceeds to education debt service and school construction reserves.
Cheatham County commissioners voted unanimously Aug. 18 to raise the county's Development Tax to $7,500 per lot or housing unit, effective Nov. 1, 2025.
The resolution, carried by roll call vote (11 yes, 0 no, 1 absent), amended the Private Act creating Cheatham County's Development Tax and set a three-part allocation of the new rate: $3,750 will be deposited into the Education Debt Service Fund; $3,500 will be reserved for paying debt tied to school building acquisition or improvement; and $250 will be deposited into the Highway/Public Works Fund. The resolution also grandfathered projects with building permits obtained before the effective date to the prior rate.
County Mayor Kerry McCarver and County Attorney Michael Bligh were present for the meeting; the motion to adopt the ordinance as amended was made by Commissioner David Anderson and seconded by Commissioner Diana Pike Lovell, after Commissioner Walter Weakley successfully moved an amendment raising the amount from an earlier $6,500 proposal to $7,500.
Supporters said higher proceeds were needed to service education-related debt and to reserve funding for school facilities. Opponents raised questions during the discussion phase about timing and the distribution structure; commissioners voted the amendment and the final resolution on roll calls with the recorded votes entered into the minutes.
The resolution specifies that developments for which building permits were issued before Nov. 1, 2025, will be charged the rate in effect when their permit was issued. The resolution rescinded prior resolutions to the extent they conflicted with the new allocation scheme.
Next steps: the tax increase takes effect Nov. 1, 2025, and county finance staff will implement the new accounting allocations as directed by the resolution.
