A lot of Tennesseans will hear about the upcoming property tax amendment and assume it has something to do with the taxes they already pay. That is a fair assumption. If you own a home or farmland and open your tax bill each year, the phrase “property tax amendment” sounds like someone may be trying to change the taxes you already pay.
But that is not what this amendment is about.
Amendment 2, commonly referred to as the state property tax prohibition amendment, will appear on the November 2026 ballot. It asks voters whether the Tennessee Constitution should bar the General Assembly from imposing a state property tax unless Tennesseans later amend the Constitution again.
The property taxes Tennesseans pay today are local property taxes set by counties, cities, and in some cases special school districts. The State of Tennessee does not currently impose a statewide property tax. When voters see Amendment 2, they will not be deciding whether to eliminate the taxes they already pay to local government. They will be deciding whether the state should be allowed to create a state-level property tax in the future.
This may sound odd because Tennessee does not collect a state property tax now. But it used to. For many years, property taxes to the state were part of the normal tax structure. Then in 1949, the General Assembly repealed the state property tax through Public Chapter 90. After that, Tennesseans continued paying local property taxes for schools, roads, and county services, but the state itself stopped levying one.
Some confusion has lingered because government does not always clean up old laws quickly. Old statutory language and enforcement provisions from the former state property tax stayed on the books for decades. That created the impression the tax might still exist in the background.
The clearer explanation is simpler. Tennessee had a state property tax, repealed it in 1949, and then spent years cleaning up the leftover legal debris. That cleanup continued in 2019 when the General Assembly removed outdated provisions such as old lien and distress warrant authority.
Now lawmakers want to take the next logical step. They propose amending the Tennessee Constitution so no future General Assembly can bring a state property tax back by ordinary statute. That seems like good common sense. If Tennessee was right to repeal the state property tax in 1949, then Tennesseans have every right to lock that decision into the Constitution today.
It is equally important to understand what Amendment 2 would not do. It would not eliminate county property taxes. It would not eliminate city property taxes. It would not make the bill from your county trustee disappear. It would not wipe away the local taxes that fund schools, roads, sheriffs’ offices, and other essential services.
If someone tells you this amendment will erase the property taxes you already pay, they are mistaken.
What the amendment would do is narrower but still important. It would make sure the state cannot later add its own property tax on top of the local taxes Tennesseans already pay. For family farms and rural communities across the state, this brings welcome protection. Farmland is often a multi-generation family’s largest asset and a vital part of our economy. Local taxes already support local needs. A new statewide layer would add pressure when input costs for farmers continue to climb.
“Property tax” can mean the local taxes people pay now or a state tax Tennessee no longer collects. Amendment 2 addresses only the state level.
Tennessee got rid of the state property tax in 1949. Amendment 2 would make sure it stays gone unless the people of Tennessee choose to amend the Constitution again. This is constitutional housekeeping that protects taxpayers and honors the principle of keeping tax decisions as local and accountable as possible.
Ken Berry, MD, is a board-certified family physician and farmer in West Tennessee. He has practiced rural medicine for more than 20 years and writes on state government, constitutional stewardship, and civic education.
Ken D Berry, MD
Author: LIES MY DOCTOR TOLD ME
President: American Diabetes Society
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