Tennessee voters are deciding whether to constitutionally prohibit a state property tax as early voting continues ahead of the November 3 election. Amendment 2 would restrict the General Assembly’s future taxing authority, rather than abolish the city and county property taxes residents already pay. The official ballot text and Tennessee Lookout’s voter guide describe the proposed change.
The statewide early-voting period began October 14 and ends October 29, with an October 24 deadline to request an absentee ballot. Those dates appear in WSMV’s current election guide and the Metropolitan Trustee’s election notice. The proposal is one of three constitutional questions on the ballot, alongside measures addressing bail and crime victims’ rights.
Future state authority, not local tax relief
Amendment 2 would add a prohibition to Article II, Section 28 covering state taxes on real, personal and mixed property. Tennessee has not collected a state property tax since 1949, according to Lookout’s explanation. The choice is therefore whether to place a restriction in the Constitution, not whether to repeal a current statewide levy.
For homeowners, that distinction is practical. The Trustee’s notice describes property taxes as a major source of local-government funding. The ACLU of Tennessee’s ballot analysis likewise explains that county and city taxes operate separately and are not eliminated by this amendment. A favorable statewide vote would not, by itself, cancel a local tax bill.
State Rep. Tandy Darby, a sponsor of the proposal, argues that constitutional language would protect property owners against a future legislature imposing another layer of taxation. His October statement explicitly says counties and cities would retain their local property-tax systems. That is the sponsor’s argument for approval, not evidence of an immediate reduction in existing taxes.
The ACLU, which opposes the other two amendments, says it has no position on Amendment 2. Its explanation highlights the longer-term consequence: reversing a constitutional ban would require another amendment and statewide vote. Read alongside the ballot language, that makes the decision about future state authority rather than this year’s local assessments.
Two tests for approval
Passing requires more than receiving more “yes” votes than “no” votes. The affirmative total must also exceed half of all votes cast in the governor’s race, as explained in both WSMV’s guide and the ACLU analysis. A ballot cast for governor without a response to the amendment still contributes to that second threshold.
The official sample ballot presents Amendment 2 as a separate yes-or-no choice. A “yes” supports adding the state-tax prohibition; a “no” rejects that constitutional change. Neither choice is a direct vote on a county or city property-tax rate.
For the voting trip itself, WSMV’s guide directs residents to GoVoteTN for registration checks, polling information and county election contacts. It also notes the photo-identification requirement, including eligible Tennessee or federal government identification even when expired.
