S.J.Res.0001

A RESOLUTION to propose an amendment to Article II, Section 28 of the Constitution of Tennessee, to prohibit taxation of property by the State.

Final Passage·4/24/25
Draft Text

Proposed amendment to the Tennessee Constitution to prohibit state taxation of property.

This resolution proposes an amendment to Article II, Section 28 of the Tennessee Constitution to prohibit the state from taxing property. The amendment would delete language allowing the state to tax property and instead prohibit the legislature from levying, authorizing, or permitting any state tax on property. The amendment will be submitted to voters in the 2026 November general election.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed both chambers · 89–6 · Apr 24, 2025
Current
Awaiting the Governor
Next
Signature or veto

Sponsors

0
27
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Democratic CaucusRepublican Caucus

Roll Call Votes

59 Yea

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32 Nay

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Calendar

Mar 11, 2025

8:30 AM

Senate Finance, Ways And Means Hearing

Feb 25, 2025

3:00 PM

Senate Judiciary Hearing

History

Apr 30, 2025

House

Signed by H. Speaker

Apr 29, 2025

Senate

Signed by Senate Speaker

Apr 24, 2025

Senate

Enrolled and ready for signatures