
News · NC
What 3 proposed NC amendments mean for voters and taxes
Economy and jobsThree proposed changes involving voting and taxes could have consequences beyond a single election or budget year.
News · Economy and jobs · North Carolina
Voters will decide at least three statewide constitutional amendments, while many communities will also consider local taxes, bonds and other measures.

Key takeaways
North Carolina voters will find at least three statewide policy questions after the candidate contests on their 2026 ballots. Each asks whether language should be added to the state Constitution, which would make the policy harder for a future legislature to change.
One amendment would require every voter to present valid photo identification, including people voting by mail. State law already requires photo ID for all voters, but the Constitution currently states the requirement only for in-person voting.
Another amendment would set a 3.5% constitutional ceiling on the state’s personal income tax rate. Lawmakers have reduced the rate from 7% to about 4% since 2010, and it is scheduled to fall to 3.5% in 2027. Plans in the latest state budget could reduce it further over time.
Personal income tax revenue goes into North Carolina’s general fund, which pays for state needs. The proposed amendment would not set the rate at 3.5%; it would prevent lawmakers from raising it above that level.
Changing the ceiling later would require another constitutional amendment. That process needs support from three-fifths of both legislative chambers before the question can go to voters, followed by approval from a majority of voters.
Many counties, cities and towns will have additional referendums. Local governments may ask voters for permission to issue long-term bonds for community needs, raise a local sales tax or make another significant change.
Those local measures will not appear everywhere. A voter’s address determines which county and municipal questions appear alongside the three statewide amendments.
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