Statewide Referenda

North Carolina voters will have three proposed constitutional amendments to the state constitution on the ballot in November’s election – two that would limit state income tax rates and local property tax collections, and one that would bolster photo identification requirements for voting.

The General Assembly voted with 3/5 majorities in the House and Senate to place the questions on the ballot. They were supported overwhelmingly by Republicans and passed with almost no Democratic support. Unlike most other legislation, North Carolina’s governor cannot veto proposed constitutional amendments.

1.  Photo ID requirement

Ballot language: “Constitutional amendment to require all voters, not just those presenting to vote in person, to present photo identification before voting.”

Background: In 2018, N.C. voters approved a constitutional amendment requiring photo IDs for in-person voting. It passed with 55% of the vote. After court battles, the requirement took effect in 2023, and the state legislature also required photo ID for absentee ballots. This referendum would make photo IDs on absentee ballots required in the N.C. Constitution, which would make it tougher to remove in the future.

Supporters say: The amendment would treat all forms of voting equally under the state constitution by requiring IDs not just for voting for in-person but also for absentee voters. It would also place the absentee photo ID requirement on more solid legal footing.

Opponents say: A constitutional amendment requiring absentee voters to show photo ID is unneeded, as it is already the law, and enshrining that requirement in the state constitution could create barriers to voting for people without IDs and people who vote absentee, such as military, students and older voters. It is opposed by the N.C. Democratic Party and the League of Women Voters of North Carolina.

2.  State income tax limit

Ballot language: “Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).”

Background: In 2018, N.C. voters approved a change to the state constitution that lowered the ceiling on state income taxes from 10% to 7%. This referendum would cut it in half, to a limit of 3.5%. The state legislature sets the state income tax rate, which is 3.99% in 2026 and is scheduled to drop to 3.49% in 2027. Approving the amendment would prevent future state government leaders from raising the tax rate above 3.5%. It would apply to personal and corporate tax rates.

Supporters say: A lower cap would protect taxpayers from future tax increases and allow residents to keep more of their own money. Keeping taxes low would continue to help North Carolina attract businesses to the state. The N.C. Republican Party has been supportive of the measure.

Opponents say: A lower cap on taxes would bind future lawmakers, who might want the flexibility to raise revenue after natural disasters or in recessions. They say it could constrain spending on government services such as schools and lead to cuts in services or increases in other taxes or fees. Opponents include the N.C. Association of Educators, the N.C. Democratic Party and the League of Women Voters of North Carolina.

3. Local property tax limits

Ballot language: “Constitutional amendment requiring limits on property tax increases by local governments.”

Background: This amendment would require the state to pass legislation limiting the amount by which property taxes can increase. It doesn’t require any particular limit but gives lawmakers the power to set one and include exceptions. Property taxes are the main funding source for local governments.

Supporters say: Taxpayers should be protected from rising tax bills caused by increasing property values. The amendment gives lawmakers the flexibility to determine the specifics. The N.C. Republican Party has been supportive of the measure.

Opponents say: Because the language is vague, it is hard to predict the consequences or what kinds of limits might be enacted. Limiting property tax collections could lead to cuts in services such as police and schools. Opponents include the N.C. Association of County Commissioners, the N.C. League of Municipalities, the N.C. Housing Coalition, the League of Women Voters of North Carolina and the N.C. Democratic Party.

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