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Tennessee · Prohibit State Property Tax Amendment (2025 SJR) · Election: 2026-11-03

Prohibit Taxation of Real Property by the State Amendment

Plain-English Summary

A legislatively referred constitutional amendment that would amend Article II, Section 28 of the Tennessee Constitution to prohibit the state government from levying any tax on real property. Property taxes in Tennessee are currently levied at the local level only; this measure would constitutionally bar the state from imposing one.

What each outcome does

IF YES PASSES

If approved, the Tennessee Constitution would prohibit the state government from imposing any tax on real property; local governments would still be able to levy property taxes.

IF NO PASSES

If rejected, the state remains constitutionally permitted to levy a state property tax (although it does not currently do so).

Who is funding each side

YES SIDE
Sponsor: Tennessee Republican legislative leadership
Reported funding: Not yet reported
NO SIDE
Sponsor: No major opposition committee identified
Reported funding: Not yet reported

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