North Carolina voters face three constitutional changes on tax and ID rules
Proposed amendments would entrench photo ID mandates, cap local property tax growth, and permanently lower the state income tax rate.
By Bianca Herrera ·
North Carolina voters will decide on three structural changes to the state constitution during the November election. The measures address voter identification procedures, limits on local property tax revenue, and a permanent cap on the state income tax rate. Each proposal requires a majority vote to take effect.
The first amendment would embed the existing photo identification requirement into the constitution. State law already mandates photo ID for most voters, but opponents argue that constitutionalizing the rule makes future changes more difficult. Marcus Gadson, an associate professor of law at the University of North Carolina, noted that the immediate impact is limited because absentee voters already face strict verification steps. He warned, however, that embedding the rule in the constitution could restrict how the state modifies voting procedures in the next decade or two.
Beck Whitehead, president of the NC College Dems, described the effort as a move to reduce participation. She argued that both parties should work to maximize voter turnout rather than adding layers of complexity to the process. The NC State College Republicans did not respond to requests for comment regarding the measure.
The second proposal would require the General Assembly to set limits on property tax levies for local governments. These caps would likely be tied to inflation and population growth rates. Christopher McLaughlin, a professor of public law and government at the University of North Carolina, said the practical effect depends on how the legislature implements the limits. He explained that a county-wide cap does not prevent individual tax bills from rising sharply, particularly after property reappraisals.
Reappraisals must occur at least every eight years in North Carolina, with Wake County conducting them every two years. McLaughlin pointed out that different properties appreciate at different rates, meaning a single homeowner’s bill could increase even if the total county levy grows slowly. Governor Josh Stein can veto the specific levy limits passed by the legislature, potentially complicating negotiations between branches.
The third amendment would make the state’s income tax rate permanent at 3.49%. The rate is scheduled to drop from 3.99% in 2026, and this measure would prevent future increases without a two-thirds vote in both legislative chambers and a majority of voters. The constitution already contains a 7% cap on income taxes. Gadson suggested that locking in the lower rate might incentivize lawmakers to rely more heavily on regressive taxes like sales tax to fill revenue gaps.
Supporters of the income tax cap argue it provides lasting economic stability for residents. Opponents contend it reduces flexibility for the state to raise revenue during economic downturns or to tax higher incomes. Early voting remains open until Saturday, with election day scheduled for Tuesday, November 3. Voters can update their registration status during the early voting period.
