TN HJR0002

Proposes amending Article II, Section 28 of the Tennessee Constitution to permanently prohibit the state from levying, authorizing, or permitting any state-level property tax on real, personal, or mixed property

Continues the current practice since 1949 when the Legislature repealed the state property tax, but would enshrine this prohibition in the constitution rather than statute

Preserves local property taxing authority for counties and municipalities, which currently impose property taxes at various rates

Requires approval by two-thirds majority of both legislative chambers, following prior passage by the 113th General Assembly

Directs the Secretary of State to place the proposed amendment on the ballot for the November 2026 general election when a governor is chosen