Tennessee Senate Bill SJR0158

Tennessee 2023-2024 Regular Session

• Introduced: 1/31/23

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 adopted, SJR0158 would amend the Tennessee Constitution, specifically restricting state authorities from imposing property taxes. This change emphasizes the distribution of taxation authority, reinforcing the existing framework that focuses taxation at the local government level. Advocates of the bill argue that this measure would promote local autonomy and ensure that local governments maintain control over property tax decisions, which are critical for funding local needs and services.

Summary

Senate Joint Resolution 158 (SJR0158) proposes a constitutional amendment to Article II, Section 28 of the Constitution of Tennessee, seeking to prohibit the state from levying any property tax. The resolution highlights the historical context whereby the state was able to impose property taxes until 1949 when the legislature repealed such taxation. Currently, property taxes are imposed by local governments, aimed primarily at funding local services and infrastructure, thus the proposed amendment would formally restrict state taxation on property.

Contention

The bill's proposal might spark robust debate regarding the implications for local government funding. Critics of SJR0158 might express concerns about the sustainability of local financing, as property taxes are significant revenue sources for municipalities and counties, primarily used for essential public services such as education, public safety, and infrastructure. Therefore, opponents may argue that completely prohibiting state property taxation could hinder the financial ability of local governments and impact the delivery of public services.