Bill > HJR0002

This joint resolution proposes an amendment to Article II, Section 28 of the Tennessee Constitution to prohibit the State from levying, authorizing, or permitting any state property tax. Currently, the Constitution allows taxation of all property (real, personal, or mixed) by various taxing authorities, including the State, which historically imposed a property tax until 1949 when the Legislature repealed it. The proposed amendment would explicitly prevent the State from implementing a property tax while maintaining local governments' ability to continue levying property taxes at county and municipal levels. The proposed constitutional amendment will be submitted to Tennessee voters during the November 2026 general election, where a two-thirds majority of both legislative houses must approve it. If approved by voters, this amendment would formally enshrine the current practice of local-level property taxation and prevent any future state-level property tax implementation.

Budget and Finance, Government Affairs

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HJR0002&ga=114