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The Tennessee Conservative [By Adelia Kirchner] –
A resolution that proposes an amendment to the Tennessee Constitution that would prohibit a statewide property tax was recommended for concurrence by a Senate committee last week.
House Joint Resolution 81 (HJR0081) was brought by Rep. Tandy Darby (R-Greenfield-District 76) back in January of 2023.
The resolution passed through the House committee process and was adopted in the full state House of Representatives by a vote of 81-11 in April of 2023. It is now being taken up by the Tennessee Senate.
The text for HJR0081 recognizes that Article II, Section 28 of the Tennessee Constitution “currently authorizes taxation of all property according to its value by any taxing authority, including the State, counties, and municipalities,” that “the State can impose a property tax, as it did until 1949,” that “in 1949, the Legislature repealed the State’s property tax,” that “the current property tax is imposed at the local level at various county and municipal tax rates,” and that “the controlling and predominant purpose of the property tax is for local purposes.”
All property in Tennessee whether real, personal or mixed would remain subject to taxation, but this resolution proposes a constitutional amendment that would prohibit the Tennessee General Assembly from levying, authorizing, or otherwise permitting any state property tax.
“Tennessee used to operate solely with a state property tax and had no sales tax,” read a recent edition of Sen. Mark Pody’s (R-Lebanon-District 17) newsletter.
“That changed in 1949, when Governor McWherter helped pass a state sales tax for education and reduced the state property tax to zero. This constitutional amendment would protect Tennessee taxpayers by entirely eliminating the option for a state property tax to ever be imposed on Tennesseans again.”
Rutherford County Property Assessor, Rob Mitchell, warned The Tennessee Conservative’s readers back in March of 2023 about the ease with which the state legislature could implement a state property tax again.
“The state property tax went away (sort of) but not the empowering legislation that makes it so potentially dangerous. With the simple stroke of a legislative pen it could once again be set into motion,” wrote Mitchell. “At ANY time the legislature could vote to levy a tax! Probably by saying ‘it’s for our children’ or ‘we need it to fund healthcare’.”
Tori Venable with Americans for Prosperity-TN has also previously discussed this predicament saying that if the legislature chose to pass a statewide property tax, which they currently have the authority to do, “it would be nearly impossible to repeal it or hold elected officials accountable if this were to happen.”
Currently, HJR0081 has been recommended for concurrence by the Senate Judiciary Committee and is awaiting consideration by the Senate Finance, Ways & Means Committee.
In order for the Tennessee Constitution to be amended like this, HJR0081 must be passed in the Senate this year by a simple majority vote.
The resolution would then have to be voted on again in 2025 and receive a 2/3 majority vote in both chambers of the legislature.
If this happens, the constitutional amendment proposed by HJR0081 would be placed on the statewide ballot for voter approval during the next gubernatorial election in 2026.
About the Author: Adelia Kirchner is a Tennessee resident and reporter for the Tennessee Conservative. Currently the host of Subtle Rampage Podcast, she has also worked for the South Dakota State Legislature and interned for Senator Bill Hagerty’s Office in Nashville, Tennessee.
You can reach Adelia at adelia@tennesseeconservativenews.com.
