Sales-tax question returns as early voting opens

On the ballot: quarter-cent sales-tax increase, three constitutional amendments, plus state and federal races

1:25 a.m. Oct. 14, 2026

DUANE CROSS
MCO Publisher•Editor

Early voting begins Wednesday, Oct. 14, and Moore County voters will find a familiar question waiting for them on the Nov. 3 ballot. Should the county raise its sales tax by a quarter-cent?

Voters have said no twice since March 2024. Now, with the Metro Council asking a third time, they'll decide whether to keep the combined rate at 9.50% or raise it to 9.75%.

The referendum shares the two-sided ballot with three proposed changes to Tennessee's Constitution, a governor's race, a U.S. Senate contest, and elections for Congress and the Tennessee House.

Early voting continues through Thursday, Oct. 29, ahead of the Nov. 3 general election.

• Moore County Sample Ballot

Moore County's quarter-cent question returns

Voters rejected the increase 590-378 in March 2024. When it returned that November, the margin grew considerably, with 2,234 voting against the increase and 1,259 supporting it.

The Metro Council brought the proposal back in August, ultimately voting 12-1 on Aug. 31 to put it before voters again. Sunny Rae Moorehead cast the lone dissenting vote, arguing that residents had already rejected the increase twice.

Councilwoman Peggy Sue Blackburn took a different view, encouraging fellow members to explain the proposal to residents.

"I think that all the members should get out and try to talk to as many people as possible," Blackburn said. "And let them know that this is a positive, not a negative."

The proposal would increase Moore County's local-option sales tax from 2.50% to 2.75%. Combined with Tennessee's 7% state tax on most taxable purchases, the total would rise to 9.75%.

At the register, that means another 25 cents on a $100 taxable purchase or $1.25 on $500. Tennessee's limits on local sales tax for certain single-item purchases mean the increase would not necessarily apply to the full price of every expensive item.

Groceries qualifying for Tennessee's lower food-tax rate would also be affected. Their combined tax would increase from 6.50% to 6.75%.

The increase would apply to taxable purchases made in Moore County, whether the customer lives here or is visiting Lynchburg. It would not change the tax on purchases made in Tullahoma, Shelbyville, Fayetteville, Winchester, or other communities outside the county.

• Sales-Tax Referendum explained

The visitor dollar matters

Tourism has been part of the sales-tax discussion because so much of Moore County's economy depends on people coming to Lynchburg. Visitors spent nearly $14.89 million here in 2025, down 4.5% from the previous year, according to the Tennessee Department of Tourist Development.

Even with that decline, tourism accounted for an estimated 33.57% of Moore County's retail and non-retail sales, more than twice the statewide share of 16%. Visitors also generated an estimated $241,813 in local tax revenue during 2025.

Those figures do not mean tourists pay one-third of Moore County's sales taxes. The tourism report measures a broader range of spending, not just purchases subject to the local sales tax. But it shows how much business comes from people who don't live here.

When those visitors buy taxable goods and services, they pay the same local sales tax as residents.

Supporters of the increase see an opportunity to collect additional revenue from tourists rather than relying entirely on local taxpayers. Opponents point to the added expense for Moore County families and the two previous referendum defeats.

It has been estimated that the quarter-cent increase could generate roughly $80,000 to $100,000 annually, potentially approaching $125,000 with stronger taxable sales. The additional revenue would be divided under Tennessee's local-option sales-tax laws, with half designated for education and the remainder distributed according to state rules.

The referendum does not earmark the money for a particular county project. Approval would not dedicate the additional revenue specifically to roads, emergency services, the jail, or another expense.

The question on the ballot asks whether Metro Council Resolution No. 083126, increasing the combined sales-tax rate from 9.50% to 9.75%, should become operative. Voters will mark either For or Against.

Three constitutional changes await voters

Beyond the local referendum, Tennessee voters will decide whether to amend three sections of the state Constitution. The questions concern bail in serious criminal cases, a proposed ban on a state property tax, and expanded protections for crime victims.

Amendment 1: Bail in serious criminal cases

Tennessee's Constitution generally guarantees defendants the right to bail before trial, with an exception for capital offenses when the evidence meets a specified legal standard.

Amendment 1 would expand that exception to include terrorism, second-degree murder, aggravated rape, aggravated rape of a child, grave torture, and certain offenses requiring a convicted person to serve at least 85% of a sentence before release.

Judges could deny bail in those cases when the constitutional standard is met. They would also have to place their reasons for granting or denying bail on the court record.

A yes vote would expand the offenses for which bail may be denied. A no vote would retain the existing constitutional language.

Amendment 2: Banning a state property tax

Tennessee does not currently impose a state property tax, but the Constitution does not expressly prohibit one. Amendment 2 would change that, preventing a future General Assembly from imposing a state property tax.

The proposal would not eliminate or reduce the property taxes Moore County collects to fund local government and schools. A yes vote would establish the statewide prohibition. A no vote would leave the existing language unchanged.

Amendment 3: Expanding crime victims' rights

The longest amendment on the ballot would rewrite Tennessee's constitutional protections for crime victims.

It would add or clarify rights involving fair treatment, protection from intimidation and harassment, participation in parole proceedings, notification of release dates, and consideration of victims' safety before certain release decisions.

The proposal also preserves the authority of prosecutors and courts and includes protections for due-process rights. A yes vote would replace the current victims' rights section with the expanded language. A no vote would retain the existing section.

There's another hurdle for the amendments

Changing Tennessee's Constitution requires more than a simple majority of the votes cast on an amendment.

Each proposal must receive more yes votes than no votes. Its yes votes also must exceed half the total votes cast in the governor's race.

If 1,000 voters cast ballots for governor, for example, an amendment would need at least 501 yes votes to pass.

A voter who skips an amendment does not cast a no vote, but the number of votes in the governor's race still determines the threshold each amendment must reach.

Moore County's sales-tax referendum is a separate local question. It does not have that additional requirement.

A different congressional district

Moore County voters will also see a different congressional district on their ballots this year. Following Tennessee's congressional redistricting in May, Moore County moved from the 4th Congressional District into the newly drawn 9th District.

The district stretches from the Memphis area across southern Tennessee, linking Moore County with communities in Bedford, Lincoln, Marshall, Giles, Lawrence, and other counties. It brings together voters who previously belonged to different congressional districts.

Republican Brent Taylor and Democrat Justin J. Pearson are on the ballot, along with independents Dennis Clark and Michelle Davis Head.

In the governor's race, Republican Marsha Blackburn faces Democrat Jerri Green and 13 independent candidates.

Republican Bill Hagerty and Democrat Marquita Bradshaw head the U.S. Senate field, which also includes eight independent candidates.

Moore County's Tennessee House District 62 race features Republican Pat Marsh and Democrat Brieanna L. Akers.

The ballot also provides write-in options for the candidate races.

What to know before voting

Early voting begins Wednesday, Oct. 14, and runs through Thursday, Oct. 29. Election Day is Tuesday, Nov. 3.

The Moore County Election Commission office is in the County Building at 241 Main St., Suite 201, in Lynchburg. The office is open from 8 a.m. to 4:30 p.m. Monday through Friday. Voters can contact Administrator of Elections Jim Sanders at 931-759-4532 with any voting questions.

Tennessee voters must present an acceptable state- or federal government-issued photo ID, subject to certain exceptions. An expired qualifying ID is acceptable. College IDs do not qualify.

The deadline to register for this election passed Oct. 5. For eligible voters requesting an absentee ballot by mail, the election commission must receive the request by Saturday, Oct. 24.

Voters can check their registration status, find their Election Day polling place, and review additional information through GoVoteTN.gov.