House Joint Resolution 2, sponsored by Darby, 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 based on property value. Although the state imposed a property tax until 1949, it has since been repealed, and property taxes are now primarily collected at the local level for local purposes.

The resolution outlines the process for amending the Constitution, stating that a two-thirds majority from both houses of the Tennessee General Assembly has agreed to the proposed changes. If passed, the amendment will be presented to voters during the November 2026 general election, where it will be placed on the ballot for public consideration. The resolution also directs the Clerk of the House to deliver a copy to the Secretary of State for further action.