Constitutional Amendment #2 (HOUSE JOINT RESOLUTION NO. 81 (113th) & SENATE JOINT RESOLUTION 1 (114th))
explanatory_statement = Attorney General summary as posted by SOS.
yes_means/no_means are the SOS page's generic statements covering every amendment.
Passage requires majority of votes on the question AND yes votes > half of votes cast for governor.
Tennessee publishes no official pro/con arguments or fiscal notes for amendments.
GAP-FILL 2026-10-10: fiscal_impact quoted verbatim from Tennessee Fiscal Review Committee, Fiscal Note on SJR0001 (114th General Assembly), "FISCAL IMPACT" section (https://capitol.tn.gov/Bills/114/Fiscal/SJR0001.pdf). Single-sourced (one official document).
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
A “yes” vote is a vote to amend the Constitution and adopt the language in the proposed amendment.
A “no” vote is a vote to keep the current language in the Constitution unchanged.
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.
LOCAL GOVERNMENT EXPENDITURES FY26-27 Mandatory $9,400 Article II, Section 24 of the Tennessee Constitution provides that: no law of general application shall impose increased expenditure requirements on cities or counties unless the General Assembly shall provide that the state share in the cost.
Not published by the state
Not published by the state
Both columns use the same layout. Text is quoted from the official state guide. Views expressed belong to the argument authors.