Ballot measure · North Carolina · November 3, 2026

CONSTITUTIONAL AMENDMENT - MAXIMUM INCOME TAX RATE OF 3.5%

Title as the state lists it: Lower Taxes for All NC1,2,3,4

Research draftReferred by the legislatureConstitutional amendment
How it got there
Referred by the legislature
Kind of measure
Constitutional amendment
To pass
A majority of the votes on it
Researched
October 27, 2026

Research draft. We gathered this from official sources on October 27, 2026: election offices, state laws and court records, each linked to its source. Separate reviewers checked a random sample of 48 facts from the ballot-measure research against the cited sources and found no errors. The rest hasn't been reviewed fact by fact yet, so check the linked source before relying on anything here.

§1What your vote means

Drafted by AI from the public sources cited. Each sentence links to its source.

A yes vote

A yes vote would lower the highest income tax rate the constitution allows the state to charge from 7% to 3.5%, for tax years beginning on or after January 1, 2027.2,3 Where in the source: Sections 1 and 4

A no vote

A no vote would keep the highest income tax rate the constitution allows the state to charge at 7%.2,3 Where in the source: Section 1

§2How it got on the ballot

Drafted by AI from the public sources cited. Each sentence links to its source.

Referred by the legislature. The legislature voted to put it on the ballot.1,2,3,4

Constitutional amendment. It would change the state constitution.1,2,3,4

The General Assembly placed this amendment on the November 3, 2026 ballot through Session Law 2026-4 (Senate Bill 1080), ratified in May 2026.2,3

It is on North Carolina's list of statewide measures for November 3, 2026.1,5 None of the official sources we read calls the list certified or final, so we don’t either. What we couldn't confirm about the list is in the notes on North Carolina's measures.

§3What it needs to pass

Drafted by AI from the public sources cited. Each sentence links to its source.

A majority of the votes on it. The amendment passes if a majority of the votes cast on the question are in favor.2 Where in the source: Section 3