Tennessee Amendment 2 — Prohibit a state property tax (HJR 81, 113th General Assembly)
Ballot measure · November 3, 2026
- What it does
- 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
- A YES vote means
- The constitution would bar the Legislature from levying or authorizing any state tax on property (local property taxes would continue).
- A NO vote means
- The constitution would continue to allow the state, as well as local governments, to tax property.
- Needed to pass
- A simple majority
- Put on the ballot by
- the Legislature
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