Constitutional Amendments - Proposes an amendment to Article II, Section 28 of the Constitution of Tennessee to authorize counties and municipalities, by a two-thirds vote of the local legislative body, to make the levying and collection of the tax on all real property, or one or more subclassifications of real property, by the jurisdiction optional or may authorize alternative payment plans, including advanced tax payments or deferred tax payments that include a lien against the title of the property. -

HJR 809 proposes a constitutional amendment to Tennessee's Article II, Section 28, allowing counties and municipalities to make property tax collection optional for all real property or specific property types through a two-thirds vote of their local legislative body. If approved, local governments could offer alternative payment plans like advance payments or deferred payments (with property liens) instead of standard annual taxes. The amendment requires any option to not collect taxes to apply uniformly across the entire county or municipality. This is a proposed change to the state constitution, not an existing law, and remains under review by the State & Local Government Committee.