Tennessee House Bill HJR0002

Tennessee 2025-2026 Regular Session

• Introduced: 11/8/24
• Refer: 1/14/25
• Refer: 3/19/25
• Refer: 3/26/25
• Refer: 4/9/25
• Refer: 4/14/25

Caption

A RESOLUTION to propose an amendment to Article II, Section 28 of the Constitution of Tennessee, to prohibit taxation of property by the State.

Impact

If enacted, this amendment would have significant implications for state taxation authority and local government revenue structures in Tennessee. Currently, property taxes are mainly enforced at local levels, and this resolution aims to maintain that status while explicitly preventing the state from engaging in property taxation. This could lead to a commitment by local governments to uphold taxation practices that fund essential community services without interference from state-level taxation.

Summary

HJR0002 is a House Joint Resolution proposing an amendment to Article II, Section 28 of the Constitution of Tennessee to prohibit the state from imposing a property tax. This resolution aims to alter the existing language which currently allows property taxation by the state, counties, and municipalities, a practice that was historically utilized until the repeal of the state property tax in 1949. The proposed change would clarify that while local governments may still levy property taxes, the state would be expressly prohibited from doing so.

Contention

Notable points of contention surrounding HJR0002 may include debates over the necessity and implications of removing state taxation powers. Supporters of the resolution argue that it reinforces local control and allows municipalities to better manage tax revenues according to local needs. Conversely, critics may argue that it limits the flexibility needed for state revenue generation, particularly in addressing broad statewide issues like education or infrastructure funding.

Further_details

Ultimately, this resolution will be placed on the ballot for the next general election in November 2026, where voters will have the opportunity to decide its fate. Should the public support this measure, it will mark a significant change in Tennessee's fiscal policy and the relationship between state and local taxation.