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BY THE RECORDASHEVILLE
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Statewide constitutional amendment

Income tax cap of 3.5%

Who votes on it: Every voter in North Carolina. Election Day is November 3, 2026.

What your vote means

A FOR vote

The highest state income tax rate allowed would drop from 7% to 3.5%. This starts with taxes for 2027.

An AGAINST vote

The constitution keeps its current cap: the state income tax rate cannot go above 7%.

Read it line by line

The exact words on your ballot. Scroll, and each part lights up with a plain-English explanation. Tap any part to jump to it.

The ballot question

Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).

  1. 1 of 2

    This would change the limit in the North Carolina Constitution on the state income tax rate.

  2. 2 of 2

    The highest rate the state could ever charge would drop from 7% to 3.5%, starting with tax year 2027. It sets a ceiling. It does not set the rate for any year.

What it changes in the constitution

Article V, Section 2(6), as the amendment would rewrite it. The ballot shows only the question above; this is the text that would change.

The constitution, rewritten

Income tax. The rate of tax on incomes shall not in any case exceed seven three and one-half percent, and there shall be allowed personal exemptions and deductions so that only net incomes are taxed.

Underlined: addedStruck through: removed

  1. 1 of 2

    Only the number changes. Seven becomes three and a half.

  2. 2 of 2

    This stays the same: people can still take exemptions and deductions, so only net income is taxed.

The official summary

Written by the legislature's nonpartisan Legislative Services Officer, as state law requires, and given to every county board of elections.

“This amendment to the North Carolina Constitution would lower the State income tax rate from a maximum of 7% to a maximum of 3.5% beginning January 1, 2027.”

How it got on the ballot

The General Assembly passed Senate Bill 1080, which puts this question to voters.

  1. May 21, 2026

    The General Assembly ratified Senate Bill 1080 (Session Law 2026-4)

  2. August 20, 2026

    The Legislative Services Officer adopted the official summary

  3. November 3, 2026

    Statewide vote

  4. January 1, 2027

    If approved, the new cap applies to tax years from this date

Also on the ballot