Constitutional Amendments - Proposes additional language in Article II, Section 28 to prohibit the general assembly from levying, authorizing, or otherwise permitting a state tax on property. -

HJR 2 proposes a constitutional amendment to ban the Tennessee state government from imposing property taxes. It would amend Article II, Section 28 of the Tennessee Constitution by removing language allowing state property taxation and inserting a prohibition against the state levying, authorizing, or permitting any property tax. This change would only affect the state's ability to tax property - local governments (counties and municipalities) would retain their existing property tax authority. The amendment requires voter approval at the 2026 general election, as directed by the resolution. It does not change current local property tax systems, which remain in place.