NC Constitutional Amendments
PROPOSED Amendment: Income Tax Rate Cap
North Carolina Reduce Income Tax Rate Cap from 7% to 3.5% Amendment:
A "yes" vote supports amending the North Carolina Constitution to reduce the maximum allowable income tax rate from 7% to 3.5%.
A "no" vote opposes amending the North Carolina Constitution, thereby keeping the maximum allowable income tax rate at 7%.
​
Background and Context
​
North Carolina’s constitution caps the flat income tax rate at 7%, a limit voters approved in a 2018 constitutional amendment that reduced it from 10%. The state has been lowering its actual income tax rates over time through legislation. In 2026, the actual income tax rate is 3.99%, with a further reduction to 3.49% planned for 2027. Republican leaders are pursuing additional reductions, with plans to phase down the corporate and personal income tax rates after 2027 (potentially to around 2.5%-3%).
​
This amendment aims to constitutionally lock in these lower rates beginning in 2027 by requiring voter approval for any future increase above 3.5%, thereby making it almost impossible to raise taxes if passed.
​
The TCGOP recommends a Yes vote
​
As conservatives, we believe in limited government and maximum individual liberty. Who knows your money better than you? The Republican majority in the North Carolina General Assembly has substantially reduced individual and business income tax rates over the past 15 years. This has led to North Carolina’s dramatic economic growth, substantial budget surpluses, and more money in your pocket. Passing this amendment would require voters to approve any future income tax rate above 3.5%.
PROPOSED Amendment: Voter ID (SB 921)
The North Carolina Voter Identification Amendment is on the ballot in North Carolina as a legislatively referred constitutional amendment on November 3, 2026.
​​
A "yes" vote supports amending the constitution to require photo identification to vote for all voters, not just those voting in person.
​​
A "no" vote opposes requiring photo identification to vote by voting methods other than in-person voting.
​
Background and Context
​
In 2018, North Carolina voters overwhelmingly approved a constitutional amendment requiring photo ID for in-person voting.
The proposed 2026 Constitutional Amendment rewrites the relevant sections to apply the photo ID requirement to all forms of voting, including mail-in ballots.
​​
The TCGOP recommends a Yes vote
​
Voter ID is a commonsense security measure that needs to apply equally to all voters. As voting has evolved over the years, protecting against fraud needs to as well. We shouldn’t treat one form of voting differently, and our constitution should reflect that.
​
PROPOSED Amendment: Property Tax Levy Limit
The North Carolina Property Tax Levy Limit Amendment is on the ballot in North Carolina as a legislatively referred constitutional amendment on November 3, 2026
​
A "yes" vote supports amending the North Carolina Constitution to require the state legislature to pass laws limiting the amount that property taxes may increase.
A "no" vote opposes amending the North Carolina Constitution to require the state legislature to pass laws limiting the amount that property taxes may increase.
Background and Context
​
To address citizens’ concerns about ever-rising property tax bills, the NC General Assembly created the House Select Committee on Property Tax Reduction and Reform, which, after examining the issue, recommended a constitutional levy-limit requirement. To accomplish this, an amendment to the current North Carolina Constitution is required. Approval of this amendment would require the North Carolina General Assembly to enact future legislation that limits property tax levy increases. This amendment will not create a property tax levy limit; however, it will provide the General Assembly with the authority to enact one at a future date.
TCGOP Recommends a Yes vote
The TCGOP strongly believes in limited government, individual liberty, and property rights. We favor legislation that upholds these principles and keeps more of your hard-earned money in your pocket.
​
Property tax increases are especially devastating for fixed-income residents (especially seniors), middle-class families, and long-term homeowners who may have paid off their mortgages but still face rising annual costs. Unchecked increases can force people to sell homes they can no longer afford, disrupt neighborhoods, and undermine housing stability.
PENDING Amendment: Right to Work (SB 1082)
The proposed 2026 North Carolina "Right to Work" constitutional amendment is Senate Bill 1082 ("NC Right to Work Amendment"). It passed the Senate on May 20, 2026 (30-16, along party lines), but as of early June 2026, it had not passed the House and was not confirmed for the November 3, 2026, ballot (unlike the Voter ID, property tax limit, and income tax cap amendments).
​
Ballot Question (if it reaches the ballot)
​
“[ ] FOR [ ] AGAINST Constitutional amendment to protect the right of North Carolinians to be employed without being forced to join and pay membership dues to a labor union or association.”
​
Proposed Constitutional Text
​
It would add a new Section 39 to Article I of the North Carolina Constitution.
​
“The right to live includes the right to work. The exercise of the right to work must be protected and maintained free from undue restraints and coercion. It is the public policy of the State that the right of persons to work shall not be denied or abridged on account of membership or nonmembership in any labor union or labor organization or association. The General Assembly may prescribe general laws to further define and implement this section.”
​
Key Context
​
-
Current Law: North Carolina has been a Right-to-Work state since 1947 (statutory law). This law prohibits requiring workers to join a union or pay union dues or fees as a condition of employment. Unions can still represent workers and negotiate contracts, but they cannot force membership or payments from non-members.
​​
-
Effect of Amendment: It would elevate the existing policy to constitutional status. This would make it much harder for future legislatures to repeal or weaken Right-to-Work rules, which would require another voter-approved constitutional amendment. It does not ban unions or change current collective bargaining practices.
​​
-
Supporters’ View (primarily Republicans and business groups): Protects individual workers’ freedom, prevents coercion, supports economic growth, and provides long-term certainty.
​​
-
Opponents’ View (primarily Democrats and labor unions): Unnecessary (since it’s already law), symbolic or political, and harmful to workers by weakening unions’ ability to organize and bargain collectively. Some argue it could lead to lower wages and benefits.
​
If it passes both chambers by the required three-fifths majority and is approved by a simple majority of voters, it would take effect upon certification of the 2026 election results. It has already passed the Senate.
​
For the latest status, check the official bill page: SB 1082 on ncleg.gov or Ballotpedia.
PENDING Amendment: Right to Farm/Forestry
The proposed 2026 North Carolina "Right to Farm and Forestry" constitutional amendment is Senate Bill 1081 ("Constitutional Right to Farm"). It is a legislatively referred amendment that has advanced through a Senate committee but has not yet passed both chambers of the General Assembly (as of the latest available information in June 2026). It is not confirmed for the November 3, 2026, ballot, unlike the Voter ID, property tax limit, and income tax cap amendments.
​
Ballot Question (if it reaches the ballot)
​
“[ ] FOR [ ] AGAINST Constitutional amendment protecting the right of the people to engage in farming and forestry.”
​
What the Amendment Would Do
​
It would add a new Section 39 to Article I of the North Carolina Constitution:
​
“The right of the people to engage in the cultivation of crops, the raising of livestock and poultry, the production of dairy and apiary products, the harvesting of timber, and other practices for the production of agricultural and forestry commodities is a valued and essential part of the State’s heritage and shall be forever preserved for the public good, subject only to laws enacted by the General Assembly and rules adopted pursuant to authority granted by the General Assembly.”
​
-
It declares farming and forestry activities a protected right rooted in the state’s heritage.
​
-
It emphasizes that regulation remains exclusively within the state legislature (not local governments, courts through nuisance lawsuits, or other entities unless authorized by the General Assembly).
​
-
It does not confer absolute immunity from regulation—existing laws, environmental rules, zoning (where permitted), and future legislation would still apply.
​
Context and Purpose
​
-
North Carolina already has a statutory “Right to Farm” law (dating back to 1979, with updates) that limits nuisance lawsuits against agricultural operations.
​
-
Supporters (primarily Republicans and agricultural groups) say this elevates the policy to constitutional status, protecting the state’s large ag and forestry industry (one of NC’s top economic sectors) from future local restrictions, urban sprawl conflicts, or activist lawsuits.
​
-
Critics (including some environmental and animal welfare groups) argue that it could make it harder to regulate large-scale operations (e.g., CAFOs and poultry farms) on issues such as water quality, odor, or animal welfare, and view it as largely symbolic because the legislature already controls regulation.
​
If approved by both chambers with the required three-fifths majority and then by a simple majority of voters, it would take effect upon certification of the 2026 election results.
​
For the latest status, check the official bill page: SB 1081 on ncleg.gov. It remains one of several additional amendments still working through the legislature.