Constitutional Amendment #2
As proposed by HOUSE JOINT RESOLUTION NO. 81 (113th) & SENATE JOINT RESOLUTION 1 (114th)
Summary:
This amendment adds text to Article II, section 28 of the Tennessee Constitution that prohibits the Legislature from imposing a State property tax on real, personal, or mixed property.
Question:
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
