North Carolina voters approved all three constitutional amendments on Tuesday's ballot, according to unofficial results from the State Board of Elections. The amendments cut the state's income tax ceiling in half, order lawmakers to cap how fast local property tax levies can grow, and extend the photo ID rule to every voter. Each needed a simple majority.
| Amendment | For | Against |
|---|---|---|
| Income tax rate cap of 3.5% | 2,474,837 (61.86%) | 1,525,836 (38.14%) |
| Property tax levy limit | 2,410,613 (60.38%) | 1,581,825 (39.62%) |
| Photo ID for all voters | 2,382,132 (59.56%) | 1,617,727 (40.44%) |
The count covered 2,479 of 2,626 precincts at 8:08 p.m. Pacific. Nothing is final yet. Each amendment takes effect once the State Board certifies the result.
What the income tax cap changes
The state constitution now allows an income tax rate of up to 7%, and Session Law 2026-4 lowers that ceiling to 3.5% for tax years starting Jan. 1, 2027, and it covers both personal and corporate income.
The cap won't cut anyone's taxes next year on its own. The personal rate is 3.99% in 2026 and was already set to fall: a May 2026 fiscal memo from legislative staff projected 3.49% in 2027 and 2.99% from 2028, because state revenue was on track to pass the triggers in a 2023 tax law that cuts the rate half a point each time a trigger is met. The amendment instead bars a future legislature from raising the rate above 3.5% without another constitutional vote.
Property taxes and photo ID
The second amendment, from Session Law 2026-5, tells the General Assembly to pass laws limiting how much local governments can raise their total property tax levy, with exceptions allowed. It sets no number, so the actual limit and its exemptions will come from future legislation, and homeowners will not see any change on their bills until lawmakers write that law.
The photo ID amendment rewrites an earlier one. Today the constitution requires photo identification only from people who vote in person. The new wording, sent to the ballot by Session Law 2024-58, requires it from all voters before they vote, which reaches mail ballots too.
