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2025 [1] (2025)

handle is hein.ssl/sstn0282 and id is 1 raw text is: SENATE JOINT RESOLUTION NO. 1 By Senators Haile, Lowe, Walley, Bailey, Johnson, Briggs, White, Hensley, Pody, Stevens, Massey, Roberts, Rose, Harshbarger, Seal, Yager, Gardenhire, Powers, Bowling, Reeves, Crowe, Southerland, Taylor, Hatcher, Jackson; Mr. Speaker McNally; Senator Watson and Representatives Darby, White, Hakeem, Davis, Greg Martin, Burkhart, Powers, Bricken, Maberry, Butler, Russell, Alexander, Moon, Stevens, Reneau, Moody, Hale, Doggett, Helton-Haynes, Cepicky, Haston, Eldridge, Warner, Faison, Williams, Slater, Keisling, Hurt, Hawk, Rudder, Zachary, Carringer, Bulso, Todd, Howell, Reeves, Capley A RESOLUTION to propose an amendment to Article II, Section 28 of the Constitution of Tennessee, to prohibit taxation of property by the State. WHEREAS, House Joint Resolution No. 81 of the One Hundred Thirteenth General Assembly, which proposed amendment of Article II, Section 28 of the Constitution of Tennessee, was considered and agreed upon by a majority of all the members elected to each of the two houses, as shown by the yeas and nays entered on their journals; and WHEREAS, such resolution proposing such amendment was published in accordance with Article XI, Section 3 of the Constitution of Tennessee; and WHEREAS, Article II, Section 28 of the Constitution of Tennessee currently authorizes taxation of all property according to its value by any taxing authority, including the State, counties, and municipalities; and WHEREAS, thote can impose a property tax, as it did until 1949 to all property in the State; and WHEREAS, in 1949, the Legislatu repealed the State's property tax; and WHEREAS, the current property tax is imposed at the local level at various county and municipal tax rates; and WHEREAS, the controlling and predominant purpose of the property tax is for local purposes; now, therefore, BE IT RESOLVED BY THE SENATE OF THE ONE HUNDRED FOURTEENTH GENERAL ASSEMBLY OF THE STATE OF TENNESSEE, THE HOUSE OF REPRESENTATIVES CONCURRING, that a two-thirds majority of all the members of each house concurring, as shown by the yeas and nays entered on their journals, that it is proposed that Article II, Section 28 of the Constitution of the State of Tennessee be amended by deleting the following language from the first sentence: In accordance with the following provisions, all property real, personal or mixed shall be subject to taxation, but the Legislature and substituting instead the following: In accordance with the following provisions, all property real, personal, or mixed shall be subject to taxation, but the Legislature shall not levy, authorize, or otherwise permit any state tax upon such property, and the Legislature BE IT FURTHER RESOLVED, that, in accordance with Article XI, Section 3 of the Constitution of Tennessee, the foregoing proposed amendment shall be submitted to the people at