The North Carolina House advanced three Republican-backed constitutional amendments, including measures to lower the income tax cap, limit local property tax levy growth, and change the process for filling vacancies in eight statewide elected offices.
Constitutional amendments require approval from three-fifths of each chamber before they can be placed on the November ballot for voters to weigh in on. In the House, Republicans needed at least one Democrat to join them to reach the required threshold.
That support came from Reps. Carla Cunningham, I-Mecklenburg; and Nasif Majeed, I-Mecklenburg, who lost their April primaries after being targeted by Gov. Josh Stein and the Democratic party for voting with Republicans. Both have since switched their party affiliations from Democrat to unaffiliated.
The first amendment, Senate Bill 1080, Lower Taxes for All NC, has now cleared both chambers and will head to voters in November 2026. The measure would lower the state constitution’s cap on personal and corporate income taxes from 7% to 3.5%.
The Senate approved the measure on a party-line vote of 30-18 before sending it to the House.
North Carolina voters previously approved a 2018 constitutional amendment lowering the income tax cap from 10% to 7%. The state’s flat personal income tax rate is currently 3.99% and is scheduled to fall to 3.49% in 2027 under existing law.
In a press release from Senate Leader Phil Berger’s office, Sen. Michael Lee, R-New Hanover, said the amendment would give voters a say in how much they are taxed.
“Republicans spent the last 15 years digging our state out of the fiscal disasters Democrats created,” Lee said. “Now, instead of facing a $2 billion deficit, we’re seeing a $2 billion surplus. The Republican-led tax policies are working, and the citizens should have a say in how much they’re taxed.”
Sen. Benton Sawrey, R-Johnston, said the amendment would build on years of Republican tax cuts.
“Everyday North Carolinians work hard to provide for themselves and their families,” Sawrey said. “Republicans in the General Assembly have returned billions of dollars to our citizens through targeted tax relief. This constitutional amendment gives North Carolinians the chance to have a greater say in how their government taxes them.”
The income tax cap amendment was the only one of the three to clear the House chamber on Wednesday. The other two House-approved measures — one limiting local property tax levy growth and another changing how Council of State vacancies are filled — now head to the Senate.
House Bill 1089 would require the General Assembly to limit how much local property tax levies may increase. The proposal does not set the cap directly in the constitution. Instead, it would direct lawmakers to establish the limit by general law if voters approve the amendment.
In a statement released after the vote, House Speaker Destin Hall, R-Caldwell, said the measure is needed to rein in rising property tax bills.
“Property taxes are out of control, and some local governments are abusing their power by overtaxing and underdelivering for their constituents,” Hall said. “It’s time for real reform, and this constitutional amendment on levy limits will help stop runaway property tax hikes and protect North Carolina taxpayers.”
House Bill 443, the Council of State Vacancies Act, would change how vacancies are filled in eight statewide elected offices. It would require the governor to choose a replacement from a list provided by the departing official’s political party.
Several other Republican-backed constitutional amendments remain pending.
Senate Bill 1082, NC Right to Work, would add North Carolina’s right-to-work protections to the state constitution. The measure says employment may not be conditioned on membership or nonmembership in a labor union or labor organization.
Senate Bill 1081, NC Right to Farm, would add a constitutional right to engage in farming and forestry, including crop cultivation, livestock and poultry production, dairy and apiary products, and timber harvesting.
House Bill 144, Elect SBE/Superintendent as SBE Chair, would restructure the State Board of Education by replacing the current governor-appointed board with members elected from General Assembly-created districts. If approved, the amendment would also make the superintendent of public instruction the board’s chair.
If the pending amendments clear both chambers, North Carolina voters would face a broad slate of constitutional questions on the November 2026 ballot.