North Carolina voters will decide the fate of three proposed constitutional amendments this November; measures that would reshape how the state handles voter identification, income tax rates, and local property tax collections.

Because these are constitutional amendments rather than standard legislation, the process for getting them on the ballot, and the stakes of passing them, differ significantly from a typical bill. Here’s what voters should understand before heading to the polls.

Constitutional amendments require a higher bar than regular legislation. The North Carolina General Assembly placed all three measures on the ballot with three-fifths supermajority votes in both the House and Senate. Republican lawmakers overwhelmingly supported the amendments, while Democrats offered little to no support.

One key distinction sets these measures apart from ordinary bills: the governor cannot veto a proposed constitutional amendment. Once the legislature refers a measure to the ballot, voters decide its fate.

Each amendment needs only a simple majority, more than 50%, to pass. If approved, it becomes part of the state constitution, meaning it can no longer be altered through the normal legislative process and would instead require another constitutional amendment to change later.

Ballot language: “Constitutional amendment to require all voters, not just those presenting to vote in person, to present photo identification before voting.”

Background

In 2018, North Carolina voters approved a constitutional amendment requiring photo ID for in-person voting, passing with 55% support. After years of legal challenges, that requirement took effect in 2023. Separately, state law already requires photo ID for absentee ballots, but that requirement exists in statute, not the constitution.

What It Would Do

This amendment would take the existing photo ID requirement for absentee voters and write it directly into the state constitution. Voter ID would still function the same way it does today; this measure changes where that rule lives, not what it requires.

Why It Matters

Placing the absentee ID requirement in the constitution would make it significantly harder to remove or modify in the future, since doing so would require another constitutional amendment rather than a simple legislative majority.

Supporters argue the amendment creates consistency by treating in-person and absentee voters equally under the Constitution and gives the absentee ID requirement firmer legal footing.

Opponents, including the N.C. Democratic Party and the League of Women Voters of North Carolina, argue the amendment is unnecessary since the requirement is already law, and that constitutionalizing it could create voting barriers for people without IDs, including military members, students, and older voters who more frequently rely on absentee ballots.

Ballot language: “Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).”

Background

Voters lowered the state’s constitutional income tax ceiling from 10% to 7% back in 2018. This amendment would cut that ceiling roughly in half again, capping it at 3.5%. For context, the current personal income tax rate sits at 3.99% in 2026 and is already scheduled to fall to 3.49% in 2027, while the corporate rate is already below 3.5%.

What It Would Do

Importantly, this amendment would not automatically lower anyone’s taxes. It simply prevents future legislators from raising personal or corporate income tax rates above 3.5% without another constitutional amendment.

Why It Matters

Supporters, including the N.C. Republican Party, argue a lower constitutional ceiling provides long-term predictability for taxpayers and strengthens the state’s competitiveness for business investment.

Opponents, including the N.C. Association of Educators, the N.C. Democratic Party, and the League of Women Voters, worry that locking in such a low cap would limit future lawmakers’ ability to raise revenue during recessions, natural disasters, or other emergencies; potentially forcing cuts to services like public education or increases in other taxes and fees.

Ballot language: “Constitutional amendment requiring limits on property tax increases by local governments.”

Background

Property taxes serve as the primary funding source for local governments across North Carolina. This amendment would require the General Assembly to pass legislation establishing a levy limit, a cap on how much total property tax revenue a local government can collect. Importantly, the amendment does not set that limit; it simply requires state lawmakers to create one later.

Levy Cap vs. Rate Cap, What’s the Difference?

North Carolina law already limits the property tax rate local governments can charge. A levy cap is different; it limits growth in the total revenue a local government can collect. If rising property values or new development push total revenue above the levy cap, the local government would be required to lower its tax rate to stay under the limit.

What’s Still Unknown

Because this amendment only requires the legislature to set a limit eventually, without specifying what that limit would be, several major questions remain unanswered:

• How much could property tax revenue grow or shrink each year?
• Would the formula account for population growth, inflation, property revaluations, or new development?
• Would exceptions exist for schools, public safety, or voter-approved projects?

Why It Matters

Supporters, including the N.C. Republican Party, argue the measure protects taxpayers from rising bills driven by increasing property values while giving lawmakers flexibility to design the specific limit.

Opponents, a notably broad coalition including the N.C. Association of County Commissioners, the N.C. League of Municipalities, the N.C. Housing Coalition, the League of Women Voters, and the N.C. Democratic Party argues the amendment’s vague language makes its real-world consequences difficult to predict, and that limiting local revenue could force cuts to essential services like police, fire, and schools.

All three amendments will appear together on the same November ballot, but each addresses a distinct area of state policy: voter identification, state tax authority, and local government revenue. Because approving any of these measures would embed the change directly into the state constitution, making future adjustments far more difficult than typical legislation. Voters are encouraged to review each amendment’s language carefully before voting.

You can view your personalized sample ballot and find your polling location through the North Carolina State Board of Elections ahead of Election Day.