TBA Law Blog


Posted by: Azya Thornton on Feb 13, 2026

Gov. Bill Lee, joined by business leaders and legislative partners, has announced the formation of a committee to build support for a constitutional amendment that would ban a state property tax. According to the Daily Memphian, Amendment 2 would prohibit the General Assembly from enacting a future statewide property tax and will appear on the November ballot. Tennessee has not levied a statewide property tax since 1949, and currently only local governments impose such taxes. If approved, the measure would make Tennessee the first state in the nation to repeal the authority to enact a state property tax. Amending the Tennessee Constitution requires passage in two consecutive General Assemblies and approval by voters in a gubernatorial election year.