Bill > HJR0809

This concurrent resolution proposes an amendment to Article II, Section 28, of the Constitution of Tennessee, which deals with taxable property. The amendment would allow a county or municipality, with a two-thirds vote from its local legislative body, to make the levying and collection of property taxes on all real property, or specific types of real property, optional. This means local governments could choose not to collect these taxes or offer alternative payment options like advanced or deferred payments, which would create a lien on the property. However, if a local government decides not to collect property taxes, this decision must be applied equally to all property within that jurisdiction. The resolution also outlines the process for referring this proposed amendment to the next legislative session and for its public notification, including posting it on the Secretary of State's and the General Assembly's official websites.

Government Affairs

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HJR0809&ga=114