TN HJR0809

Proposes an amendment to Article II, Section 28 of the Tennessee Constitution regarding property taxation

Counties or municipalities could make property tax levying and collection optional on all real property or specific subclassifications with a two-thirds vote of the local legislative body

Local governments could authorize alternative payment plans including advanced tax payments or deferred tax payments with a lien against the property title

Any decision to not levy and collect property taxes must be applied uniformly throughout the entire county or municipality

Resolution must be referred to the 115th General Assembly and published on the Secretary of State and General Assembly websites per constitutional requirements