North Carolina voters to decide on two measures on property and income tax limits in November

The General Assembly of North Carolina approved two constitutional amendments on property and income tax limits for the Nov. 3 ballot. Legislators passed both amendments on May 20.

The first amendment, introduced as Senate Bill 1080 (SB 1080) on May 13, would prohibit raising the state income tax rate above 3.5%. As of 2026, North Carolina has a flat individual income tax rate of 3.99%. Currently, Section 2, Article 5 of the North Carolina Constitution sets the maximum allowable income tax rate at 7%.

According to the Tax Foundation, North Carolina is one of 15 states with a flat income tax. Compared to other states with flat rates, North Carolina’s rate falls roughly in the middle (the eighth lowest). If North Carolina’s rate is lowered to 3.5%, it would be the seventh-lowest among these states.

In 2018, voters approved a constitutional amendment lowering the maximum allowable state income tax rate from 10% to 7%. The vote was 57.4% to 42.6%.



https://news.ballotpedia.org/2026/06/01/north-carolina-voters-to-decide-on-two-measures-on-property-and-income-tax-limits-in-november/