Tennessee voters approved Amendment 2 on Tuesday, writing a ban on a statewide property tax into the state constitution while leaving local property taxes on homes untouched. MultiState’s results tracker had the amendment at 66.74% yes in unofficial returns. The state has not imposed such a tax since 1949, so nothing a homeowner pays changes.
For a Tennessean, the question is whether the vote reaches the property tax bill that arrives from the county. It does not. That bill is set by county and city governments, and the amendment only limits what the General Assembly could do in the future.
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What does the new constitutional language say?
The amendment adds to Article II, Section 28 of the Tennessee Constitution. According to Ballotpedia’s entry, the key wording is that “the Legislature shall not levy, authorize, or otherwise permit any state tax upon such property,” a phrase that covers real, personal and mixed property.
WSMV’s Tony Garcia reported that the amendment “prevents the state of Tennessee from ever implementing a statewide property tax” unless voters amend the constitution again. Two other Tennessee amendments passed the same night, with the bail measure at 67.14% yes and the crime victims’ rights measure at 76.06%.
Why ban a tax the state does not collect?
Because the legislature could have created one. Ballotpedia notes that Tennessee has no state property tax today, but lawmakers held the constitutional authority to impose one. Tuesday’s vote removes that option.
The resolution on the ballot was Senate Joint Resolution 1, introduced by Sen. Ferrell Haile, a Republican. It follows an earlier House version from Rep. Tandy Darby. The Senate passed it 26-5 on March 26, 2025, and the House passed it 89-6 on April 21, 2025.
The campaign for a yes vote was run by Republican leaders. The Tennessee Lookout reported that Gov. Bill Lee chaired it, with House Speaker Cameron Sexton, Darby and Haile as regional chairs, and groups including the Tennessee Farm Bureau, Tennessee REALTORS and the Chamber of Commerce behind it. Haile said property tax should stay with county and city governments and that “there may always be a temptation when things get tight not to reduce spending but to increase taxes.”
Supporters also noted that a future legislature could create a state property tax by simple majority vote. Democratic Rep. Bob Freeman warned that budget problems, including a $270 million voucher expansion, could eventually push lawmakers toward one, and Rep. John Ray Clemmons said Republicans should focus on lowering the cost of living instead. Under the Lookout’s account, the measure needed a majority of those voting in the governor’s race.
WSMV says supporters believe Tennessee’s tax code draws people and businesses, while some worry the state may want a property tax option for future revenue. The National Taxpayers Union Foundation, which lists the measure among the night’s passing tax measures, notes that Tennessee is one of 14 states with no statewide property tax and that the amendment does not lower existing property taxes.
Who sets a Tennessee homeowner’s bill?
County and city governments do, which is why the amount varies so much from place to place. Ballotpedia lists Gibson County’s rate at 0.8345% of assessed value and Shelby County’s at 3.39%. The amendment leaves every one of those local rates alone, and as WSMV puts it, local governments can still levy their own property taxes the way they do now.
Haile argued that county and city governments would suffer if the state set up a property tax of its own. The practical effect of the amendment lands in future state budget debates, where lawmakers can no longer reach for property as a source of revenue, rather than on any tax bill printed this year.
A homeowner who wants a lower bill still has the same local routes as before Tuesday: appealing an assessment, asking about local exemptions, or applying for the state’s relief programs. None of those depend on the amendment.
Where does relief on a Tennessee tax bill come from?
The Tennessee Comptroller’s office runs a tax relief program for low-income older and disabled homeowners and for disabled veteran homeowners or their surviving spouses. It reimburses part or all of the property tax paid on a primary residence, and it covers only one property per tax year. The state is blunt that “tax relief is not an exemption,” so the bill still arrives and still has to be paid.
Applications come from the county trustee’s office or the city collecting official, and the state’s Tax Relief section decides eligibility. A spouse’s income counts toward eligibility, and property in an irrevocable trust does not qualify. Approved applicants get a relief voucher to present with any balance due before the payment deadline. The Comptroller’s office takes questions at 615-747-8871 or 800-221-9927.
The state also runs a separate property tax freeze program, which the Comptroller’s relief page links to. Neither program changed on Tuesday, and neither depends on the amendment’s passage.
Is there local property tax relief you have not applied for?
Tennessee’s vote leaves the county bill exactly where it was, and the relief that does exist has to be applied for, with the voucher presented before the payment deadline. A homeowner who never files simply pays the full amount.
The Senior Property Tax & Home-Cost Relief Kit lays out the 5 kinds of property-tax relief and the circuit-breaker credit that includes renters across 64 pages. Part 4 covers appealing an assessment, and Part 7 sets out the yearly routine for keeping each application current.
Get the relief-types guide to check against your county tax bill →
This article was produced with AI assistance and edited for accuracy against the sources linked above.
David M. Keller is a finance writer based in Columbus, Ohio, covering personal finance and consumer-focused economic topics. He earned his degree in journalism from Ohio University and began his career reporting on local business and economic trends for a regional media outlet. Since then, he has contributed to a variety of online publications, focusing on clear, practical coverage of topics such as cost of living, debt, and everyday financial decision-making.
