Rep. Tandy Darby: Amendment 2 to keep Tennessee free from a state property tax
In a few short weeks, Tennesseans can do something the legislature cannot do alone: permanently protect their homes, farms and land from a state property tax.
We can secure that protection by voting yes on Amendment 2 on the Nov. 3 ballot.
This measure comes from a resolution I was proud to sponsor. It would amend Article II, Section 28 of the Tennessee Constitution so the General Assembly may never “levy, authorize, or otherwise permit” a state tax on property.
Tennessee has not collected a state property tax in more than 75 years. In 1949, two years after adopting a sales tax, the General Assembly set the rate at zero. That choice put us on a path toward a consumption-based tax system that rewards work, encourages growth and lets families keep more of what they earn.
Our state has no income tax and ranks second in the nation for lowest state and local taxes per capita, according to the Tax Foundation. These policies have supported working families, encouraged small business growth and attracted new residents from across the country.
Tennessee’s strong economy reflects these decisions. We consistently rank among the top states for fiscal stability with one of the lowest tax burdens in the nation. Tennessee also carries the lowest state debt per resident of any state. S&P reaffirmed our AAA credit rating last fall. This year, the General Assembly passed a zero-debt balanced $58.3 billion budget. And Republican lawmakers have cut more than $5.2 billion in taxes since 2011.
So why amend the Constitution if no one is proposing a state property tax? Because a law is only as permanent as the next majority. Today, a future legislature could bring back a state property tax with a simple vote. If Amendment 2 passes, that door stays closed. Reopening it would take two separate General Assemblies, a two-thirds vote and the approval of Tennessee voters. That is the kind of protection homeowners deserve.
The need has never been clearer. Tennessee’s median household income was about $72,000 in 2024, according to the U.S. Census Bureau. In August, the median home in our state sold for more than $378,000, according to Redfin.
While Tennessee remains one of the nation’s more affordable states, with a cost of living 11% below the national average, we are not immune to rising prices. The Sycamore Institute reports that nearly 25% of Tennessee mortgage holders are cost-burdened by housing.
Banning a state property tax will not solve housing affordability on its own. But it does guarantee Tennessee will never add another bill to a burden families are already struggling to carry.
Let me be clear about what Amendment 2 does not do: it does not apply to local property taxes. Counties and cities will continue to set their own rates and fund their schools, roads and first responders. Local governments are closest to the people they serve and best positioned to meet their needs. This amendment simply ensures the state can’t reach into that same pocket.
This protection matters deeply in rural communities like ours. Farmers often own large tracts of land whose value climbs even when crop prices and incomes do not. A tax on that land can punish families for holding on to farms that have been theirs for generations. Too many have already been forced to sell or subdivide.
Property taxes also weigh most heavily on people at vulnerable stages of life. That includes seniors on fixed incomes, young couples buying their first home and families working through hard times. Unlike a mortgage, a property tax never gets paid off. That is not true ownership.
People move to Tennessee for our natural beauty, our strong communities and policies that let them keep more of what they earn. Bankrate’s latest study again ranked Tennessee the No. 1 easiest state in America to save money. Amendment 2 locks in one more reason that stays true.
We should not risk policies that put Tennesseans in this position. Instead, let’s reaffirm our commitment to limited government, low taxes, and personal freedom.
Your vote is critical. A constitutional amendment needs more than a simple majority to pass. The “yes” votes must also exceed half of all votes cast in the governor’s race. That means skipping the question works the same as voting no.
This is more than tax policy. It is about the right to keep what you have built and the confidence that the rules will not change on you. Early voting runs Oct. 14 through Oct. 29, and Election Day is Nov. 3. I am proud to support Amendment 2. I hope you will join me in voting yes.
Tandy Darby represents District 76 in the Tennessee House of Representatives, which includes Weakley and part of Carroll and Henry counties.
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