North Carolina ballot measure · November 3, 2026

North Carolina Constitutional Amendment - Property Tax Levy Limit, explained

Require limits on property tax increases by local governments. A ballot measure is a yes-or-no question put directly to voters — no candidate is involved, and the wording on the ballot is the wording that becomes law. This page shows that wording first, then what it actually changes.

The official wording

The ballot question in S.L. 2026-5 / H.B. 1089 says: "[ ] FOR [ ] AGAINST Constitutional amendment requiring limits on property tax increases by local governments." The amendment language to be added to the North Carolina Constitution says the General Assembly shall not authorize local governments to levy property taxes unless approved by voters, and that the General Assembly shall enact general laws limiting how much property-tax levies may increase, with possible exceptions. ([ncleg.gov](https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-5.html?utm_source=openai))

This is what appears on the ballot. Everything below explains it.

What it actually means

This measure asks voters whether to add a constitutional requirement that the legislature write laws capping how much local property-tax revenue can grow, while leaving the exact cap and any exceptions to later legislation. ([ncleg.gov](https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-5.html?utm_source=openai))

If you vote YES

The constitutional amendment becomes effective when the referendum is certified.
The General Assembly must pass general laws limiting how much local property-tax levies may increase.
Those future laws may include exceptions, but the ballot text does not set the formula. ([ncleg.gov](https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-5.html?utm_source=openai))

If you vote NO

The proposed constitutional amendment has no effect.
The North Carolina Constitution is unchanged by this referendum.
The legislature would not be newly required by this amendment to enact a property-tax levy limit. ([ncleg.gov](https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-5.html?utm_source=openai))

The numbers that matter

Statewide election date: November 3, 2026
House vote: 73-46
Senate vote: 31-15
Official fiscal impact: No fiscal impact estimated

Why supporters say YES

Supporters say a levy limit would restrain growth in local property-tax collections and give taxpayers more protection from rising tax bills; the John Locke Foundation argues that a well-designed limit should tie revenue growth to inflation and population growth.
— John Locke Foundation / Joseph Harris
Supporters also say the measure is a needed property-tax reform and that existing county revenue growth has often outpaced an inflation-plus-population benchmark.
— Carolina Journal reporting on supporters and John Locke Foundation analysis

Why opponents say NO

Opponents say the proposal is too vague because it does not specify the cap formula, leaving the real rules to later legislation.
— North Carolina Association of County Commissioners
Opponents say a levy limit could reduce local government flexibility and make it harder to fund county services, including schools, public safety, and hospitals.
— NC Budget & Tax Center / Alexandra Sirota; NCACC; EdNC coverage of public comments
Opponents in local-government and advocacy circles say the amendment could shift pressure onto counties and towns without directly solving homeowners’ tax-bill concerns.
— NC Budget & Tax Center

What’s genuinely uncertain

I could not find an official NCSBE sample ballot page with the final statewide referendum language yet; the official wording available now comes from the enacted session law and legislative summaries.
I did not find a separate statewide campaign committee with a filed official statement on either side in the sources I reviewed; the strongest clearly named public positions I found were from policy groups, local-government groups, and legislative supporters/opponents.
The measure’s future implementing rules are not in the amendment itself, so the practical effect will depend on later legislation if voters approve it.

The bottom line

This measure would put a constitutional duty on the legislature to create a local property-tax levy limit, but the actual cap and exceptions would be decided later in state law. ([ncleg.gov](https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-5.html?utm_source=openai))

One neutral sentence describing the tradeoff — not a recommendation.

Sources:ncleg.gov ncleg.gov webservices.ncleg.gov ncleg.gov ncsbe.gov carolinajournal.com johnlocke.org ncbudget.org ncacc.org

Checking it against the official text

The North Carolina State Board of Elections publishes the certified measures and, in most states, an official voter guide with fiscal notes. That is the authoritative version. Everything here is an explanation of it, not a substitute for it.

Confirm this with the official source

Your ballot is determined by your election authority, not by us. Verify your registration, precinct, and sample ballot at North Carolina State Board of Elections.

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