The North Carolina State Legislature approved two constitutional amendments related to property and income tax limits for the Nov. 3, 2026, statewide general election ballot. Legislators passed both amendments on May 20, 2026.
In North Carolina, a 60% vote is required during a single legislative session for the North Carolina General Assembly to place a constitutional amendment on the ballot. That amounts to a minimum of 72 votes in the North Carolina House of Representatives and 30 votes in the North Carolina State Senate, assuming no vacancies.
The first amendment, introduced as Senate Bill 1080 (SB 1080) on May 13, 2026, would prohibit raising the state income tax rate above 3.5%. Currently, Section 2, Article 5 of the North Carolina Constitution sets the maximum allowable income tax rate at 7%.
Voters in North Carolina last decided on the income tax rate cap in 2018, when another constitutional amendment was on the ballot. The amendment, which lowered the maximum allowable state income tax rate from 10% to 7%, was approved, receiving 57.4% of the vote.
The second amendment, introduced as House Bill 1089 (HB 1089) on April 28, 2026, would require the state legislature to pass laws that limit how much property taxes may increase. As of 2026, Section 2, Article 5 of the state constitution did not include such restrictions.
Both SB 1080 and HB 1089 were approved by both legislative chambers on May 20, 2026.
The state Senate voted 30-18, and, with one seat vacant, the state House voted 71-46 to pass SB 1080. The state Senate also voted 31-15, and the state House voted 71-46 to pass HB 1089. Votes in both chambers on each amendment were split along party lines, with Republicans voting in support and Democrats voting in opposition.
With the passage of these amendments, three measures are set to appear on the Nov. 3, 2026, general election ballot. Alongside SB 1080 and HB 1089, voters in North Carolina will weigh in on another constitutional amendment that would require all voters to show photo identification. As of 2026, the photo ID requirement applied only to those voting in person.
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