The North Carolina State Legislature approved two constitutional amendments related to property and income tax limits for the Nov. 3, 2026, statewide general election ballot. Legislators passed both amendments on May 20, 2026.
In North Carolina, a 60% vote is required during a single legislative session for the North Carolina General Assembly to place a constitutional amendment on the ballot. That amounts to a minimum of 72 votes in the North Carolina House of Representatives and 30 votes in the North Carolina State Senate, assuming no vacancies.
The first amendment, introduced as Senate Bill 1080 (SB 1080) on May 13, 2026, would prohibit raising the state income tax rate above 3.5%. Currently, Section 2, Article 5 of the North Carolina Constitution sets the maximum allowable income tax rate at 7%.
