Tennessee Voters to Decide on State Property Tax Ban
The ballot measure would constitutionally prevent the state from ever imposing a property tax in the future.
Updated on Oct. 27, 2026 in Taxes
Live Poll
Should your state constitution permanently ban the government from levying new property taxes?
Tennessee voters will decide the future of the state's property tax policy during the November 3, 2026, election. Amendment 2 proposes adding a permanent ban on state property taxes to the Tennessee Constitution.
Why it matters
While Tennessee has not collected a state property tax since 1949, this amendment would constitutionally prevent the Legislature from imposing such a levy in the future. Proponents view it as a safeguard against double taxation, while opponents suggest it limits the state's ability to adjust tax burdens between individuals and corporations.
In August 2026, households provided 95.6% of state tax revenue, while corporate taxes accounted for 4.4%. Currently, local property taxes range from $0.83 to $5.27 per $100 of assessed value.
The players
Tennessee Legislature
The state lawmaking body that would be permanently barred from imposing a state property tax if the amendment passes.
The details
The proposed Amendment 2 would formally update Article II, section 28 of the state Constitution to prohibit the Legislature from enacting any state-level property tax on real, personal, or mixed property. Currently, property tax collection in the state is handled exclusively by local city and county governments. If passed, the amendment would codify the existing practice that has been in place since 1949 into a permanent constitutional constraint.
Timeline
Tennessee last collected a state property tax in 1949.
August 2026 data shows the current breakdown of state tax revenue sources.
Voters will cast ballots on Amendment 2 on November 3, 2026.
Money Landscape
The proposed ballot measure seeks to codify a long-standing state policy of tax non-collection into constitutional law. It arrives amidst broader debates regarding the balance of tax revenue sourcing between corporate entities and individual taxpayers.
This ballot measure does not change your current tax bill, as property taxes in the state remain local levies. Homeowners should track this vote to understand if the state's long-standing policy of avoiding state-level property taxes becomes a permanent constitutional rule.
The takeaway
The November 3, 2026, ballot includes a decision on whether to permanently ban state-level property taxes in Tennessee. Consult a tax professional if you have questions about how current local property tax assessments are calculated in your county.
Further reading
For more information on state tax policy and legislative updates, visit Tennessee taxes.
Source note: This article includes information reported by The Tennessean.
Live Poll
Should your state constitution permanently ban the government from levying new property taxes?
