On Tuesday, Nov. 3, the electorate in North Carolina will be called upon to endorse or reject three separate constitutional amendments. Each proposal targets a different facet of state governance: capping the ceiling for personal and corporate income taxes, limiting how much local jurisdictions may increase property taxes, and expanding the requirement for photo identification to every voter, including those who cast ballots by mail.
The stakes are high because embedding a rule in the state constitution makes it far more durable than ordinary legislation. While a regular law can be altered with a simple majority in the General Assembly—or even overturned by a gubernatorial veto followed by a 60% supermajority—amending the constitution demands a two-step hurdle: at least 60% of legislators must approve the amendment and, after it reaches the ballot, a simple majority of the public must vote in favor. Repealing an amendment later is even tougher, requiring another 60% legislative vote plus a majority of voters.
Income-tax ceiling: locking the rate at 3.5%
The second measure on the ballot would insert a maximum personal and corporate income-tax rate of 3.5% into the constitution. The current statutory rate for individual earnings sits at 3.99% and is slated to dip to 3.49% next year, while corporate tax has already been reduced to 2% with a plan to reach zero. By fixing a ceiling, the amendment would prevent the legislature from ever raising the rate above 3.5% without another constitutional vote. Proponents argue that a fixed ceiling shields taxpayers and businesses from future hikes, fostering a more predictable fiscal environment. Critics, however, warn that the cap could cripple the state’s ability to generate revenue during emergencies, such as natural disasters or severe economic downturns, when additional funds are most needed.
Property-tax levy limit for local governments
The first amendment seeks to embed a “levy limit” that would tie a municipality’s ability to raise property taxes to inflation and population growth. The exact numeric ceiling is left to the legislature to determine after the amendment’s passage, meaning the ballot only authorizes the framework, not the precise cap. Supporters claim the measure will protect homeowners from sudden spikes in tax bills when properties are reassessed, especially in fast-growing counties. Opponents—including many county and city leaders and Democratic legislators—argue that the state has already under-funded essential services, forcing localities to rely on property-tax increases to sustain schools, public safety, and social programs. A WRAL analysis of recent property-tax data shows the biggest spending growth has gone to public schools and safety, underscoring the tension between fiscal restraint and service delivery.
Photo-ID requirement extended to all ballots
North Carolina currently requires a photo ID for in-person voters. The third amendment would broaden that rule to encompass absentee and mail-in ballots, making a visual form of identification mandatory for every voter regardless of how they cast their vote. Supporters frame the change as a safeguard for election integrity, arguing that a uniform ID rule reduces the risk of fraud. Detractors counter that the added hurdle could disenfranchise voters who lack convenient access to acceptable identification, especially the elderly, low-income, and rural populations. Because the amendment would be etched into the constitution, any future alteration would face the same rigorous legislative and voter approval process that applies to the other two proposals.
Polls conducted by Elon University in August show strong support for the tax-related measures—72% in favor of the property-tax limit and 67% backing the income-tax cap—while sentiment on the voter-ID amendment is less clear in the publicly released data. Ultimately, each amendment will be voted on independently, allowing North Carolinians to mix and match outcomes. The results will not be available until after polls close on Tuesday night, and unofficial tallies will be posted shortly thereafter.
