Technical Bulletins: Effects of State Tax Refund Program on Municipalities

This Technical Bulletin discusses Article 2, Section 28 of the Tennessee state Constitution, which addresses tax relief for elderly low-income taxpayers. According to this bulletin, MTAS research indicates there will be no loss in municipal tax revenues as a result of the new constitutional provision.

The MTAS publications provided on this website are archival documents intended for informational purposes only and should not be considered as authoritative. The content contained in these publications may be outdated, and the laws referenced therein may have changed or may not be applicable to your city or circumstances. For current information, please visit the MTAS website at: http://mtas.tennessee.edu