by Greg Childress, NC Newsline
November 4, 2026
North Carolina voters approved all three constitutional amendments on the ballot Tuesday.
The amendments authorize lawmakers to impose limits on local governments’ power to raise property taxes, cap the state income tax, and require photo ID for all voters — not just those voting in person.
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The controversial, Republican-backed property tax amendment was approved with 60% of voters casting votes in favor and 40% against the measure.
Supporters had predicted voters feeling burdened by local property tax increases would approve the amendment, which GOP lawmakers said is a response to excessively high property taxes. Seniors in particular are cost-burdened by high taxes, they complained.
“Families are getting ripped off as some, but by no means all, local governments rake in billions more than inflation and population growth warrant,” state House Speaker Destin Hall, R-Caldwell, said in the spring.
The amendment gives lawmakers the authority to set a limit on local governments’ ability to increase property taxes by creating a levy limit. But it doesn’t specify how or how much the limit would be. Legislators would work out the details and set the levy limit later, likely in 2027.
Local government officials, progressive advocacy groups and Democratic lawmakers who oppose the measure say state lawmakers already have the authority to do this without a constitutional amendment.
They worry that limiting the amount of tax revenue local governments can collect could have dire consequences for local governments, which could be forced to cut services. Local property taxes help pay for vital needs like public safety, education, and public health.
State income tax amendment
The state income tax amendment was approved with 62% of voters casting votes in favor and 38% against. The amendment establishes a maximum income tax rate of 3.5%. It keeps North Carolina’s income tax rate from being raised higher than 3.5% for personal and corporate income taxes in the future.
North Carolina’s personal income tax rate stands at 3.99% and it’s slated to fall to 3.49% in 2027.
Supporters of the Republican-backed amendment argued that a higher state income tax makes North Carolina less competitive in attracting business and jobs.
Sen. Ralph Hise, R-Mitchell, noted that Tennessee, which borders North Carolina, does not have a personal income tax.
Critics argued that the legislature could lower the income tax rate without enshrining the policy in the state constitution.
House Democratic leader Robert Reives of Chatham County said even if the cap on the personal income tax rates passes, costs are still going to be passed on to North Carolinians through fees and sales taxes.
“You’re still getting taxed,” he said in May. “It’s just not coming through personal income tax.”
Photo ID amendment
The photo ID amendment was approved by 60% of voters with 40% voting against.
All voters in the state are already required to show ID when voting in person and by mail, but the photo requirement for mail-in voters was not in the constitution. The amendment enshrines the requirement in the constitution, which makes it more difficult for future legislators to overturn it.
Supporters argued that the Republican-backed amendment creates one standard for all voters, provides an additional identity safeguard and allows lawmakers to enact laws that may include exceptions to the photo ID law.
But critics argued that the amendment is unnecessary because state law already requires a photo ID for mail ballots.
“Really, what this is an effort to make more permanent a commitment to limiting access to the ballot for eligible voters,” Alexander Sirota, executive director of the N.C. Budget and Tax Center, told NC Newsline.
