- Do I have to pay this tax?
The tax has to be paid before any residential building permits can be issued. You may after paying the tax request an appeal in writing within (30) days to protest the payment. A date will be scheduled within forty-five days of the written request for appeal.
- Where do I pay this tax?
First portion (Lot AFT) will be paid at the time the deed, minor plat, or subdivision is registered and will be paid at the Register of Deeds office. Parcels over 5 acres will be paid at Montgomery County Building and Codes.
Second portion (Dwelling AFT) will be paid at Montgomery County Building and Codes before pulling building permits for the city or county.
- How much is the AFT?
First portion (Lot AFT) is $250.00 per lot.
Second portion (Dwelling AFT) $250.00 per dwelling
Increasing six percent (6%) annually.
- What information do I need to bring with me?
- Receipt that shows lot tax has been paid.
- Tax card or recorded deed and previous deed to show lot remained in original state.
- Street address (if a corner lot, must provide location of driveway access to determine street address).
- Who is exempt from this tax?
This tax does not apply to: non profit corporations, non residential facilities, place of worship, public buildings, replacement structures, lots platted prior to 7-1-04, any lot previously paid, or any permanent residential structure replacing mobile homes.
- Who can pay this tax?
Anyone can pay this tax with the understanding that it is applied to the lot /dwelling of the parcel paid for, and is not transferable to another lot/dwelling.
- Can I pay this tax before I own the property?
You will need to have all the information required ( see
information needed above ) and understand that if you do not purchase this property or if a contractor decides not to take the job, these fees will not be refunded.
- Why do I have to pay AFT at County Building and Codes when I will be pulling a city building permit?
The house bill #3555, page 4, section 9 requires the county building commissioner to collect the portion for dwellings for the county and must certify that this had been paid in full, before a building permit can be issued by the City of Clarksville.