Tennessee Voters Will Decide Property Tax Ban in 2026
Residents will vote on November 3, 2026, on a constitutional amendment to prohibit state property taxes.
Updated on Oct. 7, 2026 in Taxes
Live Poll
Should states constitutionally ban the power of their legislatures to enact future property taxes?
Tennessee voters will head to the polls on November 3, 2026, to decide on a constitutional amendment that would permanently ban the state from levying a property tax. While the state has not collected such a tax since 1949, the measure aims to strip the legislature of the authority to impose one in the future.
Why it matters
Proponents believe that enshrining this ban in the state constitution prevents future administrations from implementing a state-level property tax. By requiring a constitutional amendment for any future implementation, the policy shifts power from the statehouse to the will of the people.
Tennessee has not collected a state property tax since 1949, and currently, the state tax rate remains at zero. The legislature passed Amendment 2 with a two-thirds majority in both chambers during two consecutive sessions.
The players
Tennessee General Assembly
This is the legislative body that passed Amendment 2 with a two-thirds majority in two consecutive sessions.
The details
Amendment 2 would remove the legislative authority to impose a state property tax, though the measure would not affect local property tax rates. This vote follows a similar trend from November 2014, when residents approved an amendment to prohibit a general state income or payroll tax.
Timeline
The state stopped collecting property tax in 1949.
Voters approved an income tax ban amendment in November 2014.
The state property tax amendment will be decided on November 3, 2026.
Macro View
This effort to constitutionally restrict state taxation mirrors the 2014 Tennessee constitutional amendment banning income taxes. The proposal continues a long-term trend in the state aimed at limiting legislative authority regarding revenue collection and tax policy.
The proposed amendment does not affect current local property taxes, meaning residents will not see changes to their municipal or county tax bills. If passed, the change prevents the state government from creating a new layer of taxation on homeowners in the future.
The takeaway
This ballot measure represents a significant effort to solidify state tax policy within the constitution rather than leaving it to the legislature. Residents should monitor local voter guides as the 2026 election approaches to understand the specific language proposed for the ballot.
What happens next
The public vote on the proposed constitutional amendment is scheduled to take place across the state on November 3, 2026.
Further reading
For more on state tax policies, see Tennessee Taxes.
Source note: This article includes information reported by Timesfreepress.
Live Poll
Should states constitutionally ban the power of their legislatures to enact future property taxes?
