<BillNo> <Sponsor>
HOUSE JOINT RESOLUTION 2
By Darby
HJR0002
000382
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A RESOLUTION to propose an amendment to Article II, Section
28 of the Constitution of Tennessee, to prohibit
taxation of property by the State.
WHEREAS, House Joint Resolution No. 81 of the One Hundred Thirteenth General
Assembly, which proposed amendment of Article II, Section 28 of the Constitution of
Tennessee, was considered and agreed upon by a majority of all the members elected to each
of the two houses, as shown by the yeas and nays entered on their journals; and
WHEREAS, such resolution proposing such amendment was published in accordance
with Article XI, Section 3 of the Constitution of Tennessee; and
WHEREAS, Article II, Section 28 of the Constitution of Tennessee currently authorizes
taxation of all property according to its value by any taxing authority, including the State,
counties, and municipalities; and
WHEREAS, the State can impose a property tax, as it did until 1949 to all property in the
State; and
WHEREAS, in 1949, the Legislature repealed the State's property tax; and
WHEREAS, the current property tax is imposed at the local level at various county and
municipal tax rates; and
WHEREAS, the controlling and predominant purpose of the property tax is for local
purposes; now, therefore,
BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE ONE HUNDRED
FOURTEENTH GENERAL ASSEMBLY OF THE STATE OF TENNESSEE, THE SENATE
CONCURRING, that a two-thirds majority of all the members of each house concurring, as
shown by the yeas and nays entered on their journals, that it is proposed that Article II, Section
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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
BE IT FURTHER RESOLVED, that, in accordance with Article XI, Section 3 of the
Constitution of Tennessee, the foregoing proposed amendment shall be submitted to the people
at the next general election in which a governor is to be chosen, the same being the 2026
November general election, and the Secretary of State is directed to place such proposed
amendment on the ballot for that election.
BE IT FURTHER RESOLVED, that the Clerk of the House of Representatives is directed
to deliver a copy of this resolution to the Secretary of State, with this final resolving clause being
deleted from such copy.