More than 75 years ago, Tennessee eliminated its statewide property tax. This November, voters can make sure future generations never face one again. Amendment 2 would ban a state property tax from ever being imposed by the state legislature. To get on the ballot, a constitutional amendment must pass the legislature twice. Each time Amendment 2 came up for a vote, I enthusiastically supported it. Now, the ultimate decision is yours.
Here’s why Amendment 2 is needed. Until 1949, Tennessee imposed a state property tax on top of local property taxes. Our homeowners, renters, farmers and businesses all faced double taxation on their property. That year, the legislature eliminated the state property tax and moved to the sales-tax-based structure we
know so well today. Since then, only local governments have collected and set rates for property taxes.
But what the legislature didn’t do back then was remove the ability to reinstate a property tax. All it would take is one vote of the legislature, and suddenly we would all face double taxation on our property.
![]()
A state property tax would raise housing costs
We need more affordable housing. According to the National Association of Home Builders, tariffs have added more than $10,000 to the cost of building a single-family home, and Tennesseans across the state are feeling the pinch. Adding a state property tax would only make a bad situation worse and make it more expensive for our fellow Tennesseans to access the housing their families need.
Renters would feel the impact too
We need lower rents.
Most renters don’t think property taxes impact them, but they do. A state property tax would almost certainly be passed on by landlords to their tenants in the form of higher monthly rent. So even those who don’t own their home should care about this issue.
Small businesses need tax certainty
We need to support our small businesses. Those who run small businesses are the backbone of our economy, and they already pay myriad taxes, including local property taxes. A state property tax would be yet another tax for our small businesses to grapple with as they struggle in this volatile economy.

Amendment 2 would make the ban permanent
Banning a state property tax in our constitution by voting for Amendment 2 would protect new homeowners, renters and small businesses alike. And it would do nothing to hurt local cities, counties and school districts that rely on local property taxes. It would only keep an additional property tax collected by the state added on top of what we already pay.
I supported Amendment 2 because I want a future where Tennesseans can thrive, and I believe the ability to impose a state-level property tax on them would make life worse.
That’s why I stood up twice for those homeowners, renters and small business owners when I voted to put Amendment 2 on the ballot.
And now I urge you to cast the final vote in support of the amendment when you go vote this November. Together, we can protect our future by banning a state property tax for good.

Rep. Caleb Hemmer has represented District 59 in the Tennessee House of Representatives since 2022. He is retiring at the end of his current term.
This article originally appeared on Nashville Tennessean: Vote yes on Amendment 2, stop a state property tax | Opinion













