What North Carolina’s 3 proposed constitutional amendments mean for voting and your taxes

CHARLOTTE, N.C. (WBTV) - As early voting winds down before Election Day, North Carolina voters will find more than just candidates on their ballots.

Voters across the state are also deciding on three proposed constitutional amendments that could reshape how North Carolinians vote and how their tax dollars are handled. While often referred to as “down-ballot” issues, political experts say these measures could carry long-term consequences for the state.

Expanding voter ID requirements to mail-in ballots

The first proposed amendment centers on voting access. If approved, it would constitutionally require all voters — including those casting absentee-by-mail ballots — to present a photo ID.

North Carolina voters originally approved an in-person photo voter ID constitutional amendment in 2018, which was locked in legal battles for years until the state Supreme Court reversed an earlier ruling in 2023. The new measure would extend that constitutional requirement to absentee voting, though how it would affect current statutory exceptions remains unclear.

“Voter ID has been quite controversial in North Carolina. We last saw [a] voter ID amendment in 2018 pass the state, but then it was caught up in court and legal battles for several years,” said Jason Husser, director of the Elon University Poll. “What it’s doing is basically locking it in the state constitution — the voter ID requirement for voting in person as well as voting by mail.”

A September Elon University poll found broad support for the measure, with 65% of respondents in favor and 24% opposed. However, opposition groups, including Charlotte’s Black Political Caucus, are actively urging voters to reject the proposal.

Lowering the state income tax cap

The second measure addresses state taxes by placing a constitutional ceiling on the state income tax rate at 3.5%.

North Carolina’s current flat rate is 3.99%, with planned reductions already scheduled for 2027. Supporters say locking in a lower cap protects taxpayers and prevents future state leaders from hiking income taxes on working families. Opponents caution the move could tie lawmakers’ hands during economic downturns, potentially starving public schools, healthcare, and infrastructure of needed revenue.

According to the September Elon University poll, 68% of respondents favor the income tax amendment, compared to 18% who oppose it.

Limiting local property tax increases

The third question on the ballot would place limits on how much local governments can raise property taxes year-over-year.

Backers say the measure establishes necessary checks and balances on local municipalities and shields homeowners from sharp tax hikes. Critics argue the cap would hamstring local governments, particularly smaller towns that depend on flexible tax revenue to navigate emergencies or fund community services.

Public support for this measure measured the highest among the three in the Elon survey, with 71% in favor and 15% opposed.

Long-term policy over immediate pocketbook relief

Despite public enthusiasm for the tax measures, experts note neither amendment guarantees immediate financial changes.

“They’re not really changing anything after Election Day. What they are doing is making it really difficult to change it back from the current status quo,” Husser said. “The income tax amendment isn’t [immediately] lowering state income taxes. The property tax amendment isn’t immediately lowering property taxes.”

Early voting in North Carolina ends Saturday at 3 p.m. Election Day is Tuesday, with polls open statewide from 6:30 a.m. to 7:30 p.m. Voters must present an acceptable photo ID at the polls or complete an ID Exception Form.