Tennessee Amendment 2: Ban on a state property tax
Tennessee · Constitutional amendment · Taxes · Statewide decision
Explanation reviewed 2026-10-27. AI-written and checked against linked official evidence; not an election-office summary.
AI-written summary
Would prohibit the legislature from levying or authorizing a state property tax on real, personal or mixed property. It would not eliminate local property taxes.
What applies now
Tennessee repealed its state property tax in 1949, but the constitution still allows one. Existing property taxes are local.
If yes / for
Add the constitutional ban on a state property tax.
If no / against
Keep the legislature’s existing constitutional authority.
Costs and funding
No verified fiscal estimate recorded in this baseline. This does not mean there is no cost.
Timing
Implementation date not independently established in this baseline.
Passage rule
Must receive more yes than no votes, and yes votes must exceed half of all votes cast for governor.