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Prohibit State Property Taxes Amendment

Tennessee Ballot Measure - Senate Joint Resolution 1

Election: Nov. 3, 2026 (General)

Outcome: Pending

Categories:

Housing and Property
Taxes

Arguments For

Summary

The constitutional amendment would prohibit the Tennessee General Assembly from imposing a tax on property. There is currently no state property tax in Tennessee, but the General Assembly has the authority to create one. Local and municipal governments in Tennessee have imposed various forms of property tax in their jurisdictions.The amendment would not prohibit local governments from imposing a property tax, only the General Assembly. If the amendment is approved by voters, the legislature would not be able to create a property tax without first amending the state constitution again. This would require a two-thirds (66.67%) vote in two legislative sessions and majority approval by voters.

Measure Text

WHEREAS, House Joint Resolution No. 81 of the One Hundred Thirteenth General Assembly, which proposed amendment of Article II, Section 28 of the Constitution of Tennessee, was considered and agreed upon by a majority of all the members elected to each of the two houses, as shown by the yeas and nays entered on their journals; and
WHEREAS, such resolution proposing such amendment was published in accordance with Article XI, Section 3 of the Constitution of Tennessee; and
WHEREAS, Article II, Section 28 of the Constitution of Tennessee currently authorizes taxation of all property according to its value by any taxing authority, including the State, counties, and municipalities; and
WHEREAS, the State can impose a property tax, as it did until 1949 to all property in the State; and
WHEREAS, in 1949, the Legislature repealed the State's property tax; and
WHEREAS, the current property tax is imposed at the local level at various county and municipal tax rates; and
WHEREAS, the controlling and predominant purpose of the property tax is for local purposes; now, therefore,

BE IT RESOLVED BY THE SENATE OF THE ONE HUNDRED FOURTEENTH GENERAL ASSEMBLY OF THE STATE OF TENNESSEE, THE HOUSE OF REPRESENTATIVES CONCURRING, that a two-thirds majority of all the members of each house concurring, as shown by the yeas and nays entered on their journals, that it is proposed that Article II, Section 28 of the Constitution of the State of Tennessee be amended by deleting the following language from the first sentence:

In accordance with the following provisions, all property real, personal or mixed
shall be subject to taxation, but the Legislature and substituting instead the following:

In accordance with the following provisions, all property real, personal, or mixed shall be subject to taxation, but the Legislature shall not levy, authorize, or otherwise permit any state tax upon such property, and the Legislature

BE IT FURTHER RESOLVED, that, in accordance with Article XI, Section 3 of the Constitution of Tennessee, the foregoing proposed amendment shall be submitted to the people at the next general election in which a governor is to be chosen, the same being the 2026 November general election, and the Secretary of State is directed to place such proposed amendment on the ballot for that election.

BE IT FURTHER RESOLVED, that the Clerk of the Senate is directed to deliver a copy
of this resolution to the Secretary of State, with this final resolving clause being deleted from
such copy.

Resources

Official Summary

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