Sevier County

Sevier County Early Voting Opens Oct. 14 With a State Property Tax Amendment on the Ballot

Early voting for the Nov. 3 election opens Oct. 14 in Sevier County, with satellite days in Kodak and Seymour. Second on the ballot is a constitutional amendment that would bar Tennessee from taxing property at the state level. City property owners who live elsewhere may also have a vote, but only a

Tracy King

08 Oct 2026 • 6 min read

Sevier County early voting for the Nov. 3, 2026 election runs Oct. 14 through Oct. 29. Illustrative photo.

Early voting for the Nov. 3, 2026 election opens Wednesday, Oct. 14, at the Sevier County Election Commission office at 1145 Dolly Parton Parkway in Sevierville. It runs through Thursday, Oct. 29. The county’s election notice adds two satellite stops: the Kodak Public Library from Oct. 14 to 17 and the Seymour Public Library from Oct. 20 to 24.

The ballot is a state and federal general election, plus the Town of Pittman Center’s municipal election. It also carries three proposed changes to the Tennessee Constitution. For homeowners, the one to read closely is the second: a proposal that would stop the state from levying a tax on property.

When and where to vote early in Sevier County

The Election Commission office is open for early voting from 10 a.m. to 6 p.m. on weekdays and from 9 a.m. to noon on Saturdays. The satellite sites keep the same hours on their open days.

Location	Dates	Hours
Election Commission Office, 1145 Dolly Parton Pkwy, Sevierville	Oct. 14–29, 2026	10 a.m.–6 p.m. weekdays; 9 a.m.–noon Saturday
Kodak Public Library, 454 Kodak Rd, Kodak	Oct. 14–17, 2026 (Wed.–Sat.)	10 a.m.–6 p.m. Wed.–Fri.; 9 a.m.–noon Saturday
Seymour Public Library, 137 W. Macon Ln., Seymour	Oct. 20–24, 2026 (Tue.–Sat.)	10 a.m.–6 p.m. Tue.–Fri.; 9 a.m.–noon Saturday

The county’s 2026 election page lists Oct. 5 as the registration deadline for this election, so the window to register for Nov. 3 has closed. The last day to request an absentee ballot is Oct. 24.

What Amendment 2 says about property taxes

The county’s legal notice lists the three amendments in ballot order. Senate Joint Resolution 25 deals with bail, Senate Joint Resolution 1 deals with property taxes, and Senate Joint Resolution 9 deals with crime victims’ rights. That puts the property tax measure second.

The official summary is one sentence. It says the amendment adds text to Article II, Section 28 of the Tennessee Constitution that prohibits the Legislature from imposing a state property tax on real, personal or mixed property.

The wording change is small. The proposal keeps the opening words that all property real, personal or mixed “shall be subject to taxation,” then inserts that the Legislature “shall not levy, authorize, or otherwise permit any state tax upon such property.”

Why the state has no property tax today

The resolution itself explains the history. It says the state can impose a property tax, as it did on all property until 1949, and that the Legislature repealed the state’s property tax that year. It adds that today’s property tax is imposed at the local level at various county and municipal rates, and that its main purpose is local.

That is the tax every Sevier County owner already knows: the county rate plus any city rate in Sevierville, Pigeon Forge, Gatlinburg or Pittman Center. The amendment’s text is aimed at the state. It does not mention county or city rates. For context on this year’s local bills, see Sevier County Sets $0.87 Property Tax Rate After Reappraisal.

How it got to the ballot

A constitutional amendment in Tennessee must pass two General Assemblies before voters see it. The fiscal note for SJR 1 says the language first passed as House Joint Resolution 81 on March 28, 2024. The legal notice shows SJR 1 adopted on April 21, 2025, and the resolution directs that it go to voters at the November 2026 general election.

The fiscal note estimates one cost for local governments. Printing a longer sample ballot is expected to add about $9,400 in one-time local government costs in fiscal year 2026-27.

Item	Detail
Ballot position	Second of three amendments (SJR 25, SJR 1, SJR 9)
Section changed	Article II, Section 28, Tennessee Constitution
Effect, per official summary	Bars the Legislature from imposing a state property tax
State property tax history	Imposed until 1949; repealed by the Legislature in 1949
First passage	HJR 81, March 28, 2024
Second passage	SJR 1, adopted April 21, 2025
Estimated local cost	$9,400 in FY26-27 for sample ballot printing

Own a cabin or rental in a Sevier County city? You may have a vote there

This part matters most to second-home and rental owners. All four Sevier County cities, Sevierville, Pigeon Forge, Gatlinburg and Pittman Center, have charter provisions that allow non-resident property rights voting. In plain terms, someone who owns property inside one of those cities but lives somewhere else can vote in that city’s municipal election.

The catch is that it is not automatic. The Election Commission’s page says, in capital letters, that registration does not happen just because you own the property, and that it is your responsibility to register it. To do it, an owner must:

Fill out a separate registration form for that specific property, apart from any regular voter registration.
Give the Election Commission a copy of the recorded deed for the city property.
Register in person at 1145 Dolly Parton Parkway, Monday through Friday from 8:30 a.m. to 4:30 p.m., or mail the form and a copy of the recorded warranty deed to P.O. Box 4690, Sevierville, TN 37864.

State law also caps the number of voters per tract. Under T.C.A. § 2-2-107(3), no more than two people may vote based on owning one tract of property, no matter how many owners it has. A cabin owned by four siblings still yields at most two property rights voters.

The Pittman Center municipal election is the city contest on this ballot. If you own city property and have not registered it, call the Election Commission to ask which election your registration will cover.

What it means for Smokies homeowners

For buyers and sellers, a ballot does not move a price on its own. What it does is change the questions people ask. Out-of-state buyers often ask whether Tennessee has a state property tax. The answer under the current constitution is that the state repealed its tax in 1949 and does not levy one now. Amendment 2 asks voters whether to write that ban into the constitution.

Owners who rent out a cabin in Pigeon Forge or Gatlinburg also have a stake in city decisions on things like short-term rental rules, sewer projects and tax rates. Registering a property for owner voting is one way to have a say. Recent city decisions, like Sevierville Approves Sewer Package: $53,655 EPA Penalty, Birchwood Lift Station, Emily Drive Line, show how much local votes shape costs.

If you are weighing a sale this fall, start with the numbers on your own property. A free home valuation shows what similar Sevier County homes have sold for. If you want a firm number without waiting, you can also request a cash offer.

Sevier County dates to watch

Oct. 14–29, 2026 — Early voting at the Election Commission office, 1145 Dolly Parton Parkway.
Oct. 14–17, 2026 — Satellite early voting at Kodak Public Library, 454 Kodak Rd.
Oct. 20–24, 2026 — Satellite early voting at Seymour Public Library, 137 W. Macon Ln.
Oct. 24, 2026 — Last day to request an absentee ballot.
Nov. 3, 2026 — Election Day: state and federal general election and Town of Pittman Center municipal election.

When is early voting in Sevier County for the Nov. 3, 2026 election?

Early voting runs Oct. 14 through Oct. 29, 2026 at the Election Commission office, 1145 Dolly Parton Parkway, from 10 a.m. to 6 p.m. weekdays and 9 a.m. to noon Saturdays. Satellite voting is at Kodak Public Library Oct. 14–17 and Seymour Public Library Oct. 20–24.

What does Tennessee Amendment 2 on the 2026 ballot do?

Amendment 2 is Senate Joint Resolution 1. Its official summary says it adds text to Article II, Section 28 of the Tennessee Constitution that prohibits the Legislature from imposing a state property tax on real, personal or mixed property.

Does Tennessee have a state property tax now?

No. SJR 1 states that Tennessee imposed a property tax on all property until 1949, when the Legislature repealed it. Property tax today is set at the local level by counties and cities.

Can I vote in a Sevier County city election if I own property there but live elsewhere?

Sevierville, Pigeon Forge, Gatlinburg and Pittman Center all allow non-resident property rights voting. You must register that specific property with a separate form and a copy of your recorded deed. It is not automatic, and no more than two people may vote per tract.

What is the absentee ballot deadline in Sevier County?

The Sevier County Election Commission lists Oct. 24, 2026 as the last day to request an absentee ballot for the Nov. 3 election. The registration deadline for this election was Oct. 5, 2026.