Senate Joint Resolution 1, sponsored by Haile, proposes an amendment to Article II, Section 28 of the Tennessee Constitution to prohibit the state from levying property taxes. Currently, the Constitution allows for property taxation by the state, counties, and municipalities. Although the state imposed a property tax until 1949, it was repealed, and property taxes are now primarily collected at the local level for local purposes. The resolution aims to clarify that while property can still be taxed, the state will not have the authority to impose such taxes.

The proposed amendment will be submitted to the voters during the next general election in November 2026, coinciding with the gubernatorial election. If approved, the amendment will change the language in the Constitution to explicitly state that the Legislature shall not levy, authorize, or permit any state tax on property. The resolution has been agreed upon by a majority of both houses of the Tennessee General Assembly and will be placed on the ballot by the Secretary of State.