Bill > SJR0001

This joint resolution proposes an amendment to the Tennessee Constitution that would explicitly prohibit the state government from levying, authorizing, or permitting a state property tax. The resolution provides historical context that Tennessee had a state property tax until 1949 and currently property taxes are imposed only at the local county and municipal levels. The proposed constitutional amendment would modify Article II, Section 28 by changing the language to specifically prevent the state legislature from imposing a state property tax, while still maintaining that property remains subject to taxation at local levels. If approved, the proposed amendment will be submitted to Tennessee voters during the November 2026 general election, where voters will decide whether to ratify the constitutional change. The resolution was passed with a two-thirds majority in both the Senate and House of Representatives, and if approved by voters, would permanently restrict the state's ability to levy property taxes.

Budget and Finance, Justice

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SJR0001&ga=114