A RESOLUTION to propose an amendment to Article II, Section 28, of the Constitution of Tennessee, relative to taxable property.
Summary
HJR 809 is a proposed constitutional amendment to Tennessee’s property tax provisions. It would allow a county or municipality, by a two-thirds vote of its local legislative body, to make the levy and collection of property tax optional for all real property or for one or more real-property subclassifications. The proposal also would allow local governments to authorize alternative payment arrangements, including advance tax payments or deferred tax payments secured by a lien on the property.
The amendment is framed as a local-option measure rather than a statewide mandate. If adopted, it would give counties and municipalities new flexibility to change how real property taxes are imposed and collected, while requiring that any decision not to levy and collect the tax be applied uniformly throughout the jurisdiction. Because it is a constitutional amendment, it would change the Tennessee Constitution’s Article II, Section 28, and would need approval through the legislative referral process and subsequent constitutional procedures before taking effect.
Impact
The resolution would amend Tennessee’s Constitution to create an exception to the current property tax framework in Article II, Section 28. It would affect counties and municipalities by giving local legislative bodies authority to opt out of levying and collecting property taxes on real property, in whole or in part, and to adopt alternative payment plans such as prepayment or deferred payment with a lien. The measure would not itself change tax rates or local ordinances immediately, but would authorize local governments to do so if the constitutional amendment is approved and later implemented.
Sentiment
No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the text alone, the resolution appears to be presented as a local-government flexibility measure, which may appeal to supporters of local control and tax administration options. However, because it would permit counties or municipalities to make property tax collection optional, it could also raise concerns among those who favor stable local revenue systems and uniform tax treatment.
Contention
The main point of contention is likely to be whether local governments should be allowed to make property tax collection optional at all, and whether that could undermine predictable funding for schools, public safety, and other local services. Another possible issue is the scope of the authority: the amendment would permit optional taxation for all real property or subclassifications, but only if applied uniformly within the jurisdiction, which may still leave questions about fairness, revenue stability, and administrative complexity. Supporters would likely emphasize local control and payment flexibility, while opponents may focus on fiscal risk and the constitutional significance of changing property tax rules.