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. -

SJR 1 proposes a constitutional amendment to prohibit the Tennessee state government from imposing any property tax. It would amend Article II, Section 28 of the Tennessee Constitution by removing language allowing state property taxation and replacing it with a clear ban on state-level property taxes. This change would prevent the state legislature from ever levying, authorizing, or permitting a state property tax, though local governments (counties and municipalities) would retain their current authority to tax property. The amendment requires voter approval in the 2026 general election to take effect.