North CarolinaVoters will decide whether lawmakers must limit local property tax increases
North Carolina voters will decide on November 3, 2026, whether lawmakers must set statewide limits on local property tax increases.
What it does
If voters approve the amendment, lawmakers must set statewide limits on increases in local property taxes. Those laws may include exceptions.
Local governments may tax property only for purposes allowed under uniform statewide laws, unless local voters approve the tax.
Argument forStatewide limits could help protect property owners from sharp tax increases by requiring lawmakers to set rules for local governments.
Argument againstLocal governments could have less room to raise property taxes for local needs if statewide laws limit increases.
More detail
If voters approve the amendment, the General Assembly must pass statewide laws limiting increases in local property tax levies. The limits would apply to property taxes levied by counties, cities, towns, special districts, and other local governments. The statewide laws may include exceptions. The amendment takes effect only if a majority of votes cast on the question favor it. Voters will decide the question at the November 3, 2026, general election. If a majority votes for it, the amendment takes effect upon certification of the results.
Local governments may levy property taxes only for purposes allowed by statewide laws that apply uniformly, unless local voters approve the tax. This provision covers counties, cities, towns, special districts, and other local governments. A majority of qualified voters in the local government who vote on the question must approve the tax if it is for a purpose not authorized by a statewide law that applies uniformly.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 21RatifiedLatest
- May 21Ch. SL 2026-5Major
- May 20Passed 2nd ReadingMinor
- Vote recorded Third Reading. Result: pass.Upper
- Vote recorded Second Reading. Result: pass.Upper
- May 20Passed 3rd ReadingPassed Senate
- May 20Special Message Sent To Senate
- May 20Special Message Received From House
- May 20Passed 1st ReadingMinor
- May 20Ref to Finance. If fav, re-ref to Rules and Operations of the SenateMinor
- May 20Reptd FavMinor
- May 20Re-ref Com On Rules and Operations of the SenateMinor
- May 20Reptd FavMinor
- May 20Placed on Today's Calendar
- May 20Amend Tabled A1
- May 20Amend Tabled A2
- May 20Amend Tabled A3
- May 20Passed 2nd ReadingMinor
- May 20Passed 3rd ReadingPassed House
- May 20Ordered EnrolledTo Governor
- May 19Reptd FavMinor
- May 19Cal Pursuant Rule 36(b)
- May 19Placed On Cal For 05/20/2026
- May 12Reptd FavMinor
- May 12Re-ref Com On Rules, Calendar, and Operations of the HouseMinor
- Apr 30Passed 1st ReadingMinor
- Apr 30Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the HouseMinor
- Apr 28FiledIntroduced
Taxes & Budget