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2025 · Constitution · Government · Property
Constitutional amendment to prohibit a property tax levied by state government.
SJR 0001
Bill description
Amend the Tennessee Constitution to ban the state legislature from levying or allowing any tax on real or personal property.
A RESOLUTION to propose an amendment to Article II, Section 28 of the Constitution of Tennessee, to prohibit taxation of property by the State.
Bill sponsors
Senate co-sponsors · 26
Adam Lowe R, Page Walley R, Paul Bailey R, Jack Johnson R, Richard Briggs R, Dawn White R, Joey Hensley R, Mark Pody R, John Stevens R, Becky Massey R, Kerry Roberts R, Paul Rose R, Bobby Harshbarger R, Jessie Seal R, Ken Yager R, Todd Gardenhire R, Bill Powers R, Janice Bowling R, Shane Reeves R, Rusty Crowe R, Steve Southerland R, Brent Taylor R, Tom Hatcher R, Ed Jackson R, Randy McNally R, Bo Watson R
TLRC statement
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.