Property and income tax caps
After the 2026 legislative session, proposed constitutional amendments to cap property tax levies and the personal income tax rate are headed to the ballot. Polling finds broad initial support for upcoming amendments, though views on property tax limits shift when voters weigh tradeoffs for services.
How should North Carolina approach constitutional caps on property and personal income taxes?
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Sources
Carolina Public Press — https://carolinapublicpress.org/80250/five-takeaways-from-the-2026-legislative-session
Several proposed constitutional amendments will appear on the ballot after this session, including an amendment capping property tax levies and the personal income tax rate.
Center for NC Politics | Catawba College — https://www.catawba.edu/ncpoliticscenter
NC Survey Finds Broad Support for Upcoming Constitutional Amendments, but Views Shift on Property Tax Limits When Voters Consider Tradeoffs (September 2026)
Positions on this issue · liberal → conservative
- Reject tax caps and allow higher progressive taxes to fund expanded public services
- Allow flexible tax rates with voter oversight rather than rigid constitutional caps
- Evaluate each cap case-by-case based on service tradeoffs and fiscal need
- Support constitutional caps on property and income taxes to limit government growth
- Impose strict permanent caps and further reduce income and property tax burdens