Amendment 2: State property taxBan a state property tax
Read the full text of the measure: Secretary of State's constitutional amendment page
In plain words
Your property tax bill today goes to your county and city, not the state. The state stopped taxing property in 1949. This amendment adds words saying the Legislature "shall not levy, authorize, or otherwise permit any state tax upon such property." Nothing changes in your bill now. A future state property tax would need another constitutional amendment, which takes two votes of the Legislature (the second by two-thirds) and a statewide vote. (ballotpedia.org )
Before and after
| Question | Today | If it passes |
|---|---|---|
| State property tax | None since 1949; lawmakers could add one by passing a law | Banned by the constitution |
| County and city property taxes | Allowed | Still allowed (no change) |
| How a state property tax could come back | A regular state law | Another constitutional amendment and a statewide vote |
Numbers from the official ballot title (ballot title ); also see (news.ballotpedia.org )
Example
Illustration only: a family whose county tax bill is $1,500 a year would still pay that $1,500 to the county either way. What changes is that the state could not add its own tax on top of it unless voters first changed the constitution again. (ballotpedia.org )
Biggest change
- Bars the Legislature from levying, authorizing or permitting any state tax on real, personal or mixed property. source: ballotpedia.org
Who it affects most: Property owners, and future state budgets, since one way to raise money would be closed off.
Cost to the state: No change to current state revenue, because there is no state property tax today. No official cost estimate was found. Sen. Heidi Campbell says the state "could lose millions in revenue" in the future.
Our plain-words summary. Every line points to its source.
What your vote means
The constitution would ban any state property tax; county and city property taxes stay.
There is still no state property tax, but lawmakers could create one by passing a law.
Our one-line summary. Tennessee does not publish an official "what your vote means" statement; the ballot title above is the official description.
Why people want it, and why others object
Why this is on the ballot
The Legislature put this on the ballot. It changes the state constitution, so only another statewide vote can change it back. It passes with more YES than NO votes, and YES votes greater than half of all the votes cast in the governor's race.
- Tennessee repealed its general state property tax in 1931 and set the education property tax rate to zero in 1949, two years after adopting a state sales tax. source: ballotpedia.org
- Final 2025 votes: Senate 26-5, House 89-6. source: news.ballotpedia.org
Why supporters want it
- Sen. Ferrell Haile (R): "There may always be a temptation when things get tight not to reduce spending but to increase taxes." Haile says property tax should be left to counties and cities. source: tennesseelookout.com
- Rep. Tandy Darby (R): "This amendment ensures that the state cannot impose property taxes again." source: ballotpedia.org
- Tennessee Stands says it "strengthens protections for property owners." source: news.ballotpedia.org
Why opponents object
- Sen. Heidi Campbell (D): "There's really no need for a constitutional amendment," since the state hasn't taxed property for decades, and "we could lose millions in revenue." Campbell also warned about the state's bond rating. source: ballotpedia.org
- Rep. John Ray Clemmons (D), House Democratic Caucus chair, said Republicans should put as much effort into lowering the cost of living as into amending the constitution. source: tennesseelookout.com
Who backs each side
- For: a "Yes on 2" campaign chaired by Gov. Bill Lee, with regional chairs House Speaker Cameron Sexton, Rep. Tandy Darby and Sen. Ferrell Haile, and backed by Tennessee Farm Bureau, Tennessee REALTORS, the Tennessee Chamber of Commerce, NFIB, Americans for Prosperity and the Beacon Center. Against: no organized campaign found. No campaign money totals were found in public reports we checked. source: tennesseelookout.com
In each side's own words where we could find them, quoted or summarized with a link to the source. We don't endorse either side.
What you will see on your ballot
Official ballot wording, word for word (tap to open)
The official ballot title, word for word from the Secretary of State's official amendment wording .
Shall Article II, Section 28 of the Constitution of the State of Tennessee be amended by deleting the following language from the first sentence:
In accordance with the following provisions, all property real, personal or mixed shall be subject to taxation, but the Legislature
and substituting instead the following:
In accordance with the following provisions, all property real, personal, or mixed shall be subject to taxation, but the Legislature shall not levy, authorize, or otherwise permit any state tax upon such property, and the Legislature
YES
NO
Official summary by the Attorney General (tap to open)
This amendment adds text to Article II, section 28 of the Tennessee Constitution that prohibits the Legislature from imposing a State property tax on real, personal, or mixed property.
Latest news
Recent reporting from a range of outlets, newest first. We link to it; we don't endorse it.
No articles collected yet for this measure.
Full text of the measure
The amendment changes Article II, Section 28 of the Tennessee Constitution, which covers taxing property. Read it in the Secretary of State's constitutional amendment page , or on the Legislature's page for Senate Joint Resolution 1 (2025), first passed as House Joint Resolution 81 , which also shows the votes in each chamber.
Read more
- Secretary of State: 2026 proposed constitutional amendments
- Tennessee Lookout: push to ban a state property tax
- Ballotpedia: property tax amendment
We link to analysis from several sources; we don't endorse it.