- 2025, Constitution, Government, Property
Constitutional amendment to prohibit a property tax levied by state government.
SJR 1
Bill Description
Bill Sponsors
Sen. Ferrell Haile
Bill Co-Sponsors
House: Darby, White, Hakeem, Davis, Martin G, Burkhart, Powers, Bricken, Maberry, Butler, Russell, Alexander, Moon, Stevens, Reneau, Moody, Hale, Doggett, Helton-Haynes, Cepicky, Haston, Eldridge, Warner, Faison, Williams, Slater, Keisling, Hurt, Hawk, Rudder, Zachary, Carringer, Bulso, Todd, Howell, Reeves, Capley
Senate: Lowe, Walley, Bailey, Johnson, Briggs, White, Hensley, Pody, Stevens, Massey, Roberts, Rose, Harshbarger, Seal, Yager, Gardenhire, Powers, Bowling, Reeves, Crowe, Southerland, Taylor, Hatcher, Jackson, McNally, Watson
TLRC Statement on Bill
SJR 1 proposes an amendment to the Tennessee Constitution that would prohibit the state from levying a property tax, ensuring that statewide property taxation is permanently banned. This amendment reinforces Tennessee’s commitment to private property rights and prevents future legislatures from imposing new state property taxes that could burden homeowners, farmers, and businesses.
While Tennessee has not imposed a state property tax since 1949, nothing in the current constitution prevents it from being reinstated in the future. This amendment guarantees that the state government will never be able to use property taxation as a means of revenue, leaving those decisions strictly to local governments.
Even at the county and municipal levels, property taxes inherently place private property under government control. A person may fully own their land, yet failure to pay property taxes means they can still lose their home or business to government seizure. SJR 1 is an important first step toward reining in government’s ability to use property taxes as a tool of control.
By passing SJR 1, Tennessee strengthens protections for property owners, ensures that future legislatures cannot revive a state property tax, and reinforces the principle that private property rights should never be subject to excessive government taxation or the threat of confiscation.
