Tennessee voters will decide whether to constitutionally prohibit a future state property tax, but Amendment 2 would not cut the county or city property taxes homeowners already pay. The distinction is central to the measure’s proposed text and an October 19 report examining its practical effect.

The proposal would amend Article II, Section 28 to prevent the Legislature from imposing a state tax on real, personal or mixed property. The legislative resolution records that Tennessee repealed its state property tax in 1949, while its constitution continued to permit one. Amendment 2 addresses that remaining authority, rather than repealing an existing state collection.

A yes vote supports adding the prohibition. A no vote leaves the existing constitutional authority in place; it would not itself enact a state property tax. In FOX17’s interviews, Republican Sen. Mark Pody argued for removing an unused taxing option before future lawmakers might consider it. Democratic Rep. John Ray Clemmons said he did not anticipate such a tax being proposed, while describing the amendment as possible reassurance for concerned voters. He also stressed that it would not lower their local bills.

Those local bills arise through a separate process. The comptroller’s assessment guidance says property assessors appraise and classify property, while county commissions and city governing bodies set local rates. County trustees and city collecting officials collect the taxes. State involvement in assessment standards should not be confused with the imposition of a state property tax.

The comptroller’s calculation guide illustrates why a constitutional ban on a separate state levy would not determine an owner’s local bill: the calculation combines appraised value, an assessment ratio and the applicable rate. Residential property is assessed at 25% of appraised value. That assessed value, rather than the full appraisal, is used with the local rate to calculate the tax. The guide’s hypothetical $400,000 home has a $100,000 assessment. At an illustrative local rate of $2.50 per $100 of assessed value, the tax is $2,500. These are explanatory figures, not a statewide rate, a valuation of any particular property or a prediction of what voters will owe.

The Legislature’s fiscal note estimated a one-time $9,400 increase in local publishing costs for fiscal 2026–27 because adding the amendment enlarges the sample ballot. That estimate concerns election administration. It is not a forecast of household tax savings, and the note does not assign homeowners a rebate or reduction.

The legislative record shows the Senate adopted the resolution 26–5 in March 2025, with one member present and not voting; the House concurred 89–6 the following month. The measure now goes to voters in the November 3 general election, a date listed in the Nashville trustee’s election bulletin. The choice is about future state taxing authority, not a replacement for local decisions on assessments and rates.