The first resolution introduced in the 114th session of the Tennessee General Assembly seeks to permanently eliminate state property taxes by modifying the State Constitution.
The endeavor began last session with the approval of House Joint Resolution 81 by both houses. The resolution would amend Article II, Section 28, which currently states, “In accordance with the following provisions, all property real, personal, or mixed shall be subject to taxation, but the Legislature may except such as may be held by the State, by counties, cities, or towns, and used exclusively for public or corporate purposes, and such as may be held and used for purely religious, charitable, scientific, literary, or educational purposes, and shall except the dir.
The legislature is currently attempting to remove the state’s right to tax property from the Constitution by amending the text. “In accordance with the following provisions, all property, whether 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.”
If the bill (SJR0001) passes again this year, it will appear on Tennessee voters’ ballots in November 2026.
