Tennessee Property Tax Relief, Amendment 2 (2006)

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Tennessee Amendment 2, also known as the Property Tax Relief Amendment, appeared on the November 7, 2006 ballot in the state of Tennessee as a legislatively-referred constitutional amendment, where it was approved. Approveda

It allows, but does require, the legislature to implement a program of property tax relief for persons 65 years or older.[1]

Election results

Tennessee Amendment 2, Property Tax Relief (2006)
ResultVotesPercentage
Approveda Yes 1,361,682 83.0%
No278,13017.0%

Text of measure

The language that appeared on the ballot:

Constitution Amendment #2

Shall Article II Section 28, of the Constitution of the State of Tennessee be amended by inserting the following language immediately after the fourth paragraph:

By general law, the legislature may authorize the following program of tax relief:

(a) The legislative body of any county or municipality may provide by resolution or ordinance that:

(1) Any taxpayer who is sixty-five (65) years of age or older and who owns residential property as the taxpayer’s principal place of residence shall pay taxes on such property in an amount not to exceed the maximum amount of tax on such property imposed at the time the ordinance or resolution is adopted;
(2) Any taxpayer who reaches the age of sixty-five (65) after the time the ordinance or resolution is adopted, who owns residential property as the taxpayer’s principal place of residence, shall thereafter pay taxes on such property in an amount not to exceed the maximum amount of tax on such property imposed in the tax year in which such taxpayer reaches age sixty-five (65); and
(3) Any taxpayer who is sixty-five (65) years of age or older, who purchases residential property as the taxpayer’s principal place of residence after the taxpayer’s sixty-fifth birthday, shall pay taxes in an amount not to exceed the maximum amount of tax imposed on such property in the tax year in which such property is purchased.

(b) Whenever the full market value of such property is increased as a result of improvements to such property after the time the ordinance or resolution is adopted, then the assessed value of such property shall be adjusted to include such increased value and the taxes shall also be increased proportionally with the value.

(c) Any taxpayer or taxpayers who own residential property as their principal place of residence whose total or combined annual income or wealth exceeds an amount to be determined by the General Assembly shall not be eligible to receive the tax relief provided in subsection (a) or (b)?

Yes        ( )
No          ( )

Constitutional changes

Amendment 2 inserted several paragraphs into Article II, Section 28 of the Tennessee Constitution.

Campaign finance

Donors to the campaign for the measure:

  • Family Action of Tennessee: $210,393
  • Realmarriage.org: $74,631
  • Focus on the Family Marriage Amendment Committee: $13,715
  • Calvary Baptist Church: $540
  • Total: $299,279

Donors to the campaign against the measure:

  • Fairness Campaign: $158,814
  • Total: $158,814
  • Overall Total: $458,094

See also

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References