North Carolina voters will see three constitutional amendments at the end of their Nov. 3 ballot. Two deal with taxes. One deals with how you prove who you are when you vote by mail. Each would change the state constitution, which means a future legislature could not undo it with an ordinary bill.
Here is what each one says, how it got there, and what each side argues.
How an amendment gets on the ballot
In North Carolina, the governor cannot veto a constitutional amendment. It needs three-fifths of each chamber, which is 72 votes in the House and 30 in the Senate, according to Ballotpedia. Then voters decide with a simple majority.
All three cleared that bar with Republican votes and little or no Democratic support. Ballotpedia reported one House Democrat voted for the voter ID amendment. In the House, the two tax amendments passed 73 to 46. WRAL reported that the extra votes came from Reps. Carla Cunningham and Nasif Majeed, two former Democrats who are now unaffiliated.
1. The income tax cap (Senate Bill 1080)
On your ballot: "Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%)."
What it changes: The constitution caps the income tax at 7% today. Voters set that cap in 2018, lowering it from 10% with 57.4% of the vote, according to Ballotpedia. SB 1080 would lower it to 3.5%.
Where the rate is now: North Carolina's flat rate is 3.99% in 2026. State law already schedules cuts to 3.49% in 2027, 3.24% in 2030 and 2.99% in 2033, WSOC reported. So the amendment would not change anyone's tax bill next year. It would limit how far a future legislature could raise the rate.
How it passed: Senate 30 to 18 on May 19. House 73 to 46 on May 20. Ratified May 21 as Session Law 2026-4. Primary sponsors: Sens. Lee, Sawrey and Barnes, per the General Assembly's bill page.
The case for it:
- Sen. Michael Lee (R-New Hanover), the lead sponsor, told WBTV: "Our tax reforms have produced more than a decade of strong revenue growth while letting people keep more of what they earn, and this amendment locks in that progress."
- Sen. Ralph Hise (R-Mitchell) said in committee, per NC Newsline: "I fundamentally disagree with the state concept of an income tax."
The case against it:
- Gov. Josh Stein (D) told WBTV the cap "will not put any more money in anyone's pockets," and that it "will insulate the very wealthy from ever having an increase in their income tax."
- The NC Budget & Tax Center, a progressive policy group, estimates a 3.5% cap would block about $17 billion a year in potential personal and corporate income tax revenue, a figure it says grows over time. The group also argues that credit rating agencies view constitutional tax limits as a risk.
- Tamika Walker Kelly, president of the NC Association of Educators, told lawmakers it was "a permanent transfer of wealth away from our children," NC Newsline reported.
The real question for voters: Lawmakers have already cut the rate below 3.5% on paper for 2027. Supporters say the amendment protects that path from being reversed. Opponents, including the Budget & Tax Center, point out that North Carolina raised taxes on high earners during the 2000s recession to limit school cuts, and say the cap would take that option off the table.
2. The property tax levy limit (House Bill 1089)
On your ballot: "Constitutional amendment requiring limits on property tax increases by local governments."
What it changes: It would require the General Assembly to pass a law limiting how much a county or city's property tax levy can grow. A levy is the total dollars collected, so the limit would apply to total revenue, not to the tax rate, Carolina Journal explained.
What it leaves out: The amendment contains no number. Sponsors told WRAL the details would be written into law after the amendment passes. That means voters are approving the idea of a limit, and a future legislature would set the size of it.
How it passed: House 73 to 46 on May 20. Senate 31 to 15 the same day. Ratified May 21 as Session Law 2026-5. Primary sponsors: Reps. Echevarria, Howard, Setzer and Paré, per the General Assembly's bill page.
The case for it:
- Rep. Brian Echevarria (R-Cabarrus), on the House floor, per WRAL: "So when high property taxes cause hardship and pressure people out of their homes, it is the government's fault."
- Rep. Carla Cunningham of Mecklenburg, a former Democrat now unaffiliated, per WRAL: "Let the people choose … Let them go to the polls and make the decision."
The case against it:
- Rep. Maria Cervania (D-Wake) argued lawmakers should "be honest with our people" about what is driving local costs, WRAL reported.
- Local government officials worry a levy cap would squeeze what counties and cities can spend on services as they grow, WSOC reported.
The real question for voters: Fast-growing counties like Wake and Johnston add new homes every year. Whether a levy limit counts new construction, and how it handles a recession, will depend on a bill that has not been written yet.
3. Photo ID for mail-in voters (Senate Bill 921)
On your ballot: "Constitutional amendment to require all voters, not just those presenting to vote in person, to present photo identification before voting."
What it changes: Voters added photo ID for in-person voting to the constitution in 2018. Absentee voters today can send a copy of a photo ID or fill out an ID exception form, WBTV and Carolina Journal reported. The amendment would put the ID requirement for mail voting into the constitution.
How it passed: Senate 30 to 19 on Dec. 2, 2024. House 72 to 45 on Dec. 11, 2024, according to Ballotpedia.
The case for it: A Republican senator called it "a commonsense security measure that needs to apply equally to all voters," Ballotpedia reported.
The case against it: Democrats voted against it in both chambers. We are seeking named comment from opponents and supporters and will add it here.
What polls say
A September Carolina Journal poll found majority support for all three: 66.9% for the income tax cap, 65.6% for the property tax limit and 66.4% for voter ID. Carolina Journal is published by the John Locke Foundation, a conservative think tank. We have not found an independent public poll on the amendments yet and will add one when it is released.
Dates that matter
- Oct. 9, 5 p.m.: voter registration deadline
- Oct. 15 to Oct. 31: in-person early voting (ends 3 p.m. on the last day)
- Oct. 20, 5 p.m.: deadline to request an absentee ballot
- Nov. 3: Election Day, polls open 6:30 a.m. to 7:30 p.m.
Dates are from Carolina Journal and WBTV. Confirm your polling place with the NC State Board of Elections.