Amendment 2Constitutional amendment · Put on the ballot by lawmakers
Ban state property taxes
Explain it like I'm 5
Tennessee does not currently charge a state property tax, although cities and counties can charge local property taxes. This would put a permanent ban in the constitution, like locking a door that is already closed.
Yes vote
The constitution would prohibit the legislature from imposing, authorizing, or permitting a state property tax.
No vote
The legislature would keep its current power to create a state property tax in the future.
The question to ask yourself
Is permanently removing this unused taxing power worth more than preserving a future revenue option?
The case for
- Permanently blocks a future state property tax without another constitutional amendment.
- Protects homeowners, farmers, and businesses from an additional state property tax.
- Leaves existing city and county property taxes unchanged.
Backed by: Tennessee Stands, Yes on 2 coalition, Tennessee REALTORS, Tennessee Farm Bureau, Tennessee Chamber of Commerce, NFIB, Beacon Center of Tennessee, Americans for Prosperity Tennessee
The case against
- The state does not currently collect this tax, so a yes vote changes no current bill.
- It removes a future revenue option during a budget crisis or other emergency.
- Putting tax policy in the constitution can limit future lawmakers and voters.
Opposed by: No organized opposition found
- Money
- No current state tax change was estimated because Tennessee has no state property tax; a one-time local publication cost of about $9,400 was estimated.
- Don't be misled
- It is misleading to say the amendment lowers property tax bills, because local city and county property taxes would continue.