Tennessee Senate Bill SJR0001

Tennessee 2025-2026 Regular Session

• Introduced: 11/6/24
• Engrossed: 3/26/25
• Enrolled: 4/24/25

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 passed, this amendment would alter the constitutional framework surrounding tax authority in Tennessee. Local governments would retain their ability to impose property taxes, but the state itself would be constitutionally barred from levying such taxes. This change is significant, as it would solidify the local control over property taxation, ensuring that funding for local services remains independent of state interference. The proposed amendment is set to be presented to voters during the 2026 general election, thereby allowing the public to weigh in on this critical issue of state taxation powers.

Summary

SJR0001 is a resolution proposing an amendment to Article II, Section 28 of the Constitution of Tennessee, aimed at prohibiting property taxation by the state. This resolution comes as a response to historical actions where the state had the authority to impose property taxes, a practice that was discontinued in 1949. Presently, property taxes are levied primarily at the local level by counties and municipalities, with state involvement largely non-existent since the repeal of the state property tax. The proposed amendment seeks to cement this practice into the state constitution by explicitly preventing any future state property tax.

Contention

Discussions around SJR0001 may evoke differing opinions, particularly concerning the role of the state versus local governments in taxation. Supporters argue that the amendment is a necessary safeguard to prevent state overreach and to ensure that taxation remains a local matter, which is crucial for addressing community-specific needs. Conversely, opponents may express concerns that constitutionalizing this prohibition could limit the state's ability to generate revenue in future crises or fiscal challenges, restricting flexibility in legislative approaches to taxation.