North Carolina voters to decide on two measures on property and income tax limits in November
The General Assembly of North Carolina approved two constitutional amendments on property and income tax limits for the Nov. 3 ballot.
The first amendment, introduced as Senate Bill 1080 (SB 1080) on May 13, would prohibit raising the state income tax rate above 3.5%. As of 2026, North Carolina has a flat individual income tax rate of 3.99%. Currently, Section 2, Article 5 of the North Carolina Constitution sets the maximum allowable income tax rate at 7%.
