Fall Edition 2026 | Living Power Magazine
By RGEA Director of Government Relations Jackson Cozort
Most election seasons are dominated by the names at the top of the ballot. Candidates, campaigns, television ads, mailers, and debates tend to receive most of the attention. But this November, North Carolina voters will also be asked to make three decisions that, if approved, could become part of the State Constitution. These questions may not receive the same attention as the races for office, but their impact could last much longer than a single election cycle.
The first proposed amendment deals with voter identification. North Carolina’s Constitution currently requires voters casting ballots in person to present photo identification. The proposed amendment would broaden that requirement so that all voters must present photo identification before voting. In practical terms, this would extend beyond voters who physically go to the polls to also include those voting by absentee ballot, although state law already requires absentee voters to submit a copy of an acceptable photo ID or qualify for an exception. The General Assembly will remain responsible for writing the laws governing how the requirement operates and what exceptions may apply.
Supporters say:
- May strengthen election security
- Introduces a consistent standard across voting methods
Opponents say:
- Could create barriers for eligible voters lacking ID or limited mobility
- May add administrative complexity for voters and election officials
The second amendment concerns the State income tax. North Carolina’s Constitution currently prevents the income tax rate from exceeding 7%. The proposal on the November ballot would lower that constitutional ceiling to 3.5% beginning with taxable years starting in 2027. Importantly, the amendment would not set the income tax rate at 3.5%. Instead, it would prevent a future General Assembly from raising the rate above that level without another constitutional amendment approved by voters.
Supporters say:
- May protect taxpayers from significant future increases
- May create long‑term certainty for families and businesses
Opponents say:
- May limit the State’s flexibility during economic downturns or emergencies
- May also constrain future funding for schools, infrastructure, and statewide priorities, especially if federal transfers to state and local governments continue to decline
The third amendment focuses on local property taxes. If approved, the Constitution would require the General Assembly to enact statewide laws limiting how much property tax levies by counties, cities, towns, special districts, and other local governments may increase. The amendment would allow the legislature to create exceptions, but it does not include a specific percentage or dollar limit; those details would be determined later through legislation. Current state law limits property taxes to $1.50 per $100 in value, and no cities or towns are currently at that cap, with the state’s median property tax rate at 66 cents per $100 in value.
Supporters say:
- Creates statewide consistency in limiting property tax growth
- Could provide taxpayers protection against rapid or unexpected increases
- Establishes constitutional guardrails that require voter approval to change
Opponents say:
- Could constrain funding for schools, emergency services, and infrastructure
- Will leave key details uncertain until future legislation
- May shift fiscal authority from local governments to the General Assembly
Once language is added to the North Carolina Constitution, changing it again generally requires another constitutional amendment and another vote of the people. Because these amendments may very well outlast anyone’s term in office, it is worth reading more about these items so you can make a well-informed decision with your vote.
