North Carolina voters will decide three proposed amendments to the State Constitution in the November 3, 2026 general election.
The amendments address:
State income taxes: lowering the maximum income-tax rate permitted by the NC Constition from 7% to 3.5%.
Local property taxes: requiring the General Assembly to enact laws limiting increases in property-tax levies by local governments. The amendment does not establish the limits or formula; those would be determined through subsequent legislation, which may include exceptions.
Photo ID for voting: expanding the Constitution's existing photo ID requirement from in-person voting to all methods of voting. State law already requires photo identificaiton or an exception process for absentee-by-mail voting; the amendent would place the broader requirement in the Constitution.
Understand Each Amendment
Before voting, learn what each amendment would—and would not—do.
The League of Women Voters of North Carolina's voter education materials provide concise, position-neutral overviews of each proposal, including key facts, arguments made by supporters and opponents, and quesitons voters may wish to consider. (See resources below.)
These one-page guides are desined to help voters understand the decision before them, rather than provide a comprehensive analysis of every possible effect.
Why Constitutional Amendments Matter
The North Carolina Constitution establishes the fundamental framework under which state government operates. Unlike ordinary legislations, a constitutional provision cannot simply be changed by a future General Assembly. A proposed constitutional amendment must receive the required legislative approval and then be approved by voters.
That makes it particularly important for voters to understand both what an amendment would change now and what choices it could leave or restrict for future elected officials and voters.
Why the League Opposes the Amendments
The League of Women Voters of North Carolina believes constitutional amendments deserve particularly careful scrutiny because they establish durable limits and requirements that are more difficult to change than ordinary laws. These policy decisions are better addressed through legislation, where elected officials can respond to changing circumstances and voters can hold them accountable.
LWVNC opposes the income-tax amendment because current law already keeps the individual income-tax rate below the proposed 3.5% cap, and the amendment itself would not lower current taxes. Placing the cap in the Constitution would limit the ability of future elected leaders to respond to changing economic conditions and state needs.
LWVNC opposes the property-tax levy amendment because it would shift greater authority over local funding decisions to the state while leaving the actual limits, formulas and possible exceptions to future legislation. The League is concerned that restricting local property-tax revenue could affect funding for public education, elections and other local services and/or increase reliance on fees.
LWVNC opposes the photo ID amendment because state law already requires identification for absentee voting and provides for voters who cannot reasonably provide ID. The proposed amendment would place the requirement that all voters present photo identification into the State Constitution without protecting those existing safeguards. The League is concerned that this could create additional barriers for military, student, rural, and older voters.
Overview
NCGA Income Tax Rate Cap Session Law (HB 1080)
NCGA Property Tax Levy Limit Session Law (HB 1089)
NCGA Photo ID Requirement for All Voters (SB 921) (2023-2024 Session)
North Carolina 2026 ballot measures (Ballotpedia)
LWVNC One-Pagers:
NC Personal Income Tax Cap Amendment
NC Property Tax Levy Limit Amendment
Analysis and Advocacy
Public Schools First NC Tax Amendments Fact Sheet and Infographic
