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. Although the state imposed a property tax until 1949, it was repealed, and property taxes are now primarily collected at the local level for local purposes.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 seeks to amend the language of the Constitution to explicitly state that the Legislature shall not levy, authorize, or permit any state tax on property.

If passed, this proposed amendment will be submitted to the voters during the next general election in November 2026, coinciding with the election of a governor. The resolution has already been agreed upon by a majority of both houses of the Tennessee General Assembly and will be placed on the ballot for public consideration. The Clerk of the House is tasked with delivering a copy of the resolution to the Secretary of State for further action.