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Ballot Explained

Tennessee ballot measure · November 3, 2026

Tennessee Amendment 2, explained

Prohibit a state property tax. A ballot measure is a yes-or-no question put directly to voters — no candidate is involved, and the wording on the ballot is the wording that becomes law. This page shows that wording first, then what it actually changes.

The official wordingWhat appears on the ballot. Everything below explains it.
Shall Article II, Section 28 of the Constitution of the State of Tennessee be amended by deleting the following language from the first sentence: In accordance with the following provisions, all property real, personal or mixed shall be subject to taxation, but the Legislature and substituting instead the following: In accordance with the following provisions, all property real, personal, or mixed shall be subject to taxation, but the Legislature shall not levy, authorize, or otherwise permit any state tax upon such property, and the Legislature ☐ Yes ☐ No

What it actually means

Tennessee has had no state property tax for decades, but the General Assembly still has the constitutional power to create one. This amendment takes that power away. It does not touch county and city property taxes, which is where almost all property tax in Tennessee is levied and which most local governments rely on. The official ballot summary puts it simply: the amendment "prohibits the Legislature from imposing a State property tax on real, personal, or mixed property."

Y

If you vote YES

  • Article II, Section 28 would say the Legislature "shall not levy, authorize, or otherwise permit any state tax" on real, personal or mixed property.
  • Reviving a state property tax would then require another constitutional amendment — two-thirds of both chambers in two consecutive General Assemblies, then a vote of the people.
  • County and municipal property taxes are untouched; the amendment binds the Legislature only.
  • The rest of Section 28 — assessment ratios, the elderly tax relief and tax freeze provisions, and the existing ban on a state or local payroll or earned income tax — stays exactly as it is.
  • Nobody's tax bill changes as a result, because no state property tax exists to repeal.
N

If you vote NO

  • Article II, Section 28 keeps its present wording, and the General Assembly keeps the power to levy a state property tax by ordinary legislation.
  • Tennessee continues to have no state property tax in practice — it has not levied one for decades — so nothing changes day to day.
  • The constitutional ban on a state or local income tax on payroll or earned income, added in 2014, stays in force regardless.
  • Local property taxes are unaffected either way.
The numbers that matter
Current Tennessee state property tax
None

Tennessee has not levied a state property tax for decades; local property taxes are unaffected by the amendment

Bar to reinstating one if the amendment passes
Two-thirds of both chambers in two consecutive General Assemblies, then a vote of the people

Article XI, Section 3, Tennessee Constitution

Reported fundraising
$109,500 for, $0 against

Campaign finance reports through June 30, 2026, as compiled by Ballotpedia

Votes needed to pass
A majority of the total votes cast in the governor's race

Article XI, Section 3, Tennessee Constitution

What each side says2 for, 1 against — quoted, not summarised

Why supporters say YES

  • "This amendment ensures that the state cannot impose property taxes again, putting taxpayers' interests first and reinforcing local control."

    — State Rep. Tandy Darby (R-76), sponsor

  • "Tennessee has one of the lowest tax burdens in the nation. … For more than 75 years, Tennessee has balanced its budget in a responsible way without a state property tax. Tennesseans should never fear that their homes, farms, and businesses could be double taxed, first by their local government, then again by their state government."

    — Yes on 2, the campaign committee supporting the amendment

Why opponents say NO

  • "There's really no need for a constitutional amendment. [Tennessee] hasn't taxed property for decades. If we pass this and somebody decides that this is legally applicable to that then we could lose millions in revenue, and every time we do something like that it also threatens our bond rating."

    — State Sen. Heidi Campbell (D-20)

What's genuinely uncertain
  • No organised campaign registered against the amendment, and the case against it comes from a single legislator, which is why one argument appears here against two in favour. Yes on 2 reported $109,500 raised through June 30, 2026, chiefly from Tennessee Realtors, the Tennessee Chamber of Commerce and the Tennessee Farm Bureau; nothing was reported on the other side.
  • Sen. Campbell's concern is that the words "levy, authorize, or otherwise permit" could be read to reach something beyond a state property tax. No official legal analysis of that risk was located, and no court has interpreted the language.
  • Because the state levies no property tax today, there is no fiscal note showing a revenue loss; the effect is entirely on what a future Legislature could do.
  • Whether the amendment affects the state's ability to respond to a fiscal emergency is asserted by opponents and denied by supporters, and cannot be settled in advance.

The bottom line

Whether to lock a tax Tennessee does not levy out of the constitution — permanent protection against a future state property tax, against removing a revenue option from a Legislature that has never used it.

One neutral sentence describing the tradeoff — not a recommendation.

Sources (2)The numbers in the text above link here
  1. 1Tennessee Amendment 2, Prohibit State Property Taxes Measure (2026) — Ballotpedia — ballotpedia.org
  2. 2Tennessee 2026 ballot measures — Ballotpedia — ballotpedia.org

Checking it against the official text

The Tennessee Secretary of State publishes the certified measures and, in most states, an official voter guide with fiscal notes. That is the authoritative version. Everything here is an explanation of it, not a substitute for it.

Confirm this with the official source

Your ballot is determined by your election authority, not by us. Verify your registration, precinct, and sample ballot at Tennessee Secretary of State.

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