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. The resolution notes that while the state imposed a property tax until 1949, it has since been repealed, and property taxes are now primarily collected at the local level for local purposes.

If passed, the amendment would 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 General Assembly and will be submitted to voters during the November 2026 general election, where it will be placed on the ballot for public consideration.