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The Tennessee Conservative [By Olivia Lupia] –
Depending on the fortitude of this year’s General Assembly, Tennesseans could see a ballot initiative in 2026 proposing a constitutional amendment forbidding the levying of a statewide property tax ever again.
Since 1949 Tennessee has not utilized a state property tax, instead relying on sales tax for its primary income, but certain language in the Tennessee Constitution could allow for its reinstation via just one bill should the legislature ever desire to reverse course.
A new amendment would remove the option from the state of ever adding a statewide property tax in the future on top of local property taxes residents already pay.
Towards of the end of last year’s legislative session, the Tennessee Senate and House passed a joint resolution which lays the foundation for creating the amendment. The resolution will have to pass both chambers during the 2025 session with a two-thirds majority before it can be placed on the statewide ballot in 2026.
There are certainly detractors within the legislature, as it appears Senator Heidi Campbell, D-Nashville, believes there is no need for action since the legislature is currently maintaining the 0% rate and doesn’t want to limit potential state revenue in the future.
“Tennessee isn’t doing this. There’s really no need for a constitutional amendment. It hasn’t taxed property for decades,” she stated. “If we pass this and somebody decides that this is legally applicable to that then we could lose millions in revenue and every time we do something like that it also threatens our bond rating,” referring to the franchise tax on corporations which she claims has an impactful component within the property tax system.
Jeff Yarbro, another Democrat Senator from Nashville, has also previously stated he thinks it is “disingenuous” for the legislature to say it doesn’t have a role in property taxing as it requires local governments to collect local property taxes, even though the rates are determined by the County Property Assessors.
By contrast, some public officials outside the Assembly have been advocating in favor of an initiative on this subject for years.
Rutherford County Property Assessor Rob Mitchell has expressed his understanding and knowledge of the issue for close to a decade, including a thoroughly detailed op-ed written for the Tennessee Conservative earlier in the year.
In a recent interview, Mitchell again encouraged governmental checks to secure the taxpayer’s best interest, “Let’s limit what the government can take from us. This is something they’re not taking right now, so let’s just make sure they never do. It’s easy to raise taxes. Especially on taxes on somebody else to spend it on things that they may not want.”
As Americans overwhelmingly voted on November 5th to send those with a conservative mandate not only to many statehouses, but to Congress and the Presidency, it would be unsurprising to find most Tennessee voters supportive of a measure, like this proposed amendment, that continues to enforce limitations and restrictions upon government power, especially when it comes to their tax dollars.
Olivia Lupia is a political refugee from Colorado who now calls Tennessee home. A proud follower of Christ, she views all political happenings through a Biblical lens and aims to utilize her knowledge and experience to educate and equip others. Olivia is an outspoken conservative who has run for local office, managed campaigns, and been highly involved with state & local GOPs, state legislatures, and other grassroots organizations and movements. Olivia can be reached at olivia@tennesseeconservativenews.com.
One Response
Hope it makes it thru the RINOs.