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HJR0809 proposes an amendment to Article II, Section 28 of the Tennessee Constitution, allowing counties and municipalities to make the levying and collection of property taxes optional for all real property or specific subclassifications, contingent upon a two-thirds vote of the local legislative body. The amendment also permits these jurisdictions to establish alternative payment plans, including advanced or deferred tax payments that would create a lien against the property title. This change affects local governments and property owners within those jurisdictions.
HJR0809 proposes an amendment to Article II, Section 28 of the Tennessee Constitution, allowing counties and municipalities to make the levying and collection of property taxes optional for all real property or specific subclassifications, contingent upon a two-thirds vote of the local legislative body. The amendment also permits these jurisdictions to establish alternative payment plans, including advanced or deferred tax payments that would create a lien against the property title. This change affects local governments and property owners within those jurisdictions.
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