Constitutional Amendment: Local Property Tax Limits
Wake County, North Carolina · November 3, 2026
Requires limits on how much counties and cities can raise property taxes.
Full ballot text
Constitutional amendment requiring limits on property tax increases by local governments.
What it does
Counties and cities set their own property tax rates each year. This amendment would require the legislature to pass laws limiting how much a local government's property tax levy can grow from year to year; the amendment itself sets no percentage, exceptions, or start date, leaving those to later legislation. The limit would constrain how counties and cities pay for schools, public safety, and other services that rely on the property tax.
How it lines up with you
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Dossier
Researched 2026-09-23 · Claude Code research agent with web searchA yes vote would require the General Assembly to pass laws limiting how much local governments' property tax levy can grow each year, though the amendment itself sets no specific percentage, formula, or exceptions, leaving those details to future legislation; a no vote leaves property tax decisions entirely with county and municipal governments as today. Republican legislators frame it as protecting affordability, while Democratic legislators, the NC Association of County Commissioners, and county officials warn a one-size-fits-all state limit could force cuts to local services without voters yet knowing what the limit will actually be.
- Rep. Brian Echevarria (R-Cabarrus) source
What it does
A "yes" vote would require the General Assembly to pass laws limiting how much local governments' property tax levy can grow year to year; a "no" vote leaves property tax decisions with county and municipal governments as today, with no state-imposed growth limit (NC Budget & Tax Center; Ballotpedia News). The amendment sets no percentage, formula, or exceptions itself — UNC tax law professor Chris McLaughlin called it "amorphous at best" — leaving the General Assembly to write the actual limit and carve-outs later (Carolina Public Press).
Why it's on the ballot
Lawmakers placed it there via House Bill 1089 (S.L. 2026-5), amending Article V, Section 2 of the Constitution: introduced April 28, 2026, and passed 31-15 in the Senate and 71-46 in the House on May 20, 2026 (NC General Assembly; Ballotpedia News). Sponsors frame it as a response to rising property tax bills amid higher home valuations (WUNC).
Who supports it and why
Republican legislators such as Rep. Brian Echevarria (R-Cabarrus) frame it as protecting affordability, saying both renters and owners "need stability and affordability" (WUNC).
Who opposes it and why
Rep. Maria Cervania (D-Wake) called a one-size-fits-all state limit "quite dangerous" given how needs vary between counties, contrasting rural Bertie County with urban Mecklenburg County (WUNC). The NC Association of County Commissioners pushed narrower alternatives, like expanded tax deferrals for elderly, disabled and low-income homeowners (NCACC); Union County's commissioners passed an April 20, 2026 resolution backing local control (Union County government). NC Budget & Tax Center points to other states where similar caps led to closed pools and cut library and emergency-service hours (NC Budget & Tax Center).
Money
The "Fund the Future" campaign by Down Home North Carolina and the Carolina Federation opposes this measure alongside the income-tax amendment; no pro-amendment committee was identified (NC Newsline).
What to watch
Because the amendment defers all specifics to future legislation, voters won't know the actual limit, exceptions, or start date until after they vote; county officials want carve-outs for bond and debt-service payments and cost-of-living differences across the state (Carolina Public Press).
What we couldn't find
Any draft implementing legislation showing the eventual levy limit or exceptions, and the full text of the Sept. 15, 2026 official Publication Commission explanation, published only as images (Sampson County government).
Sources (9)
- House Bill 1089: Const. Amend. Property Tax Levy Limit - NC Budget & Tax Center
- North Carolina voters to decide on two measures related to property and income tax limits - Ballotpedia News
- Property tax cap amendment has NC counties concerned - Carolina Public Press
- Explainer: The constitutional amendments on the 2026 ballot - WUNC
- House Bill 1089 / SL 2026-5 (2025-2026 Session) - North Carolina General Assembly
- Property Tax Information & Resources - North Carolina Association of County Commissioners
- Union County Board of Commissioners Approves Resolution Supporting County Property Tax Flexibility
- NC groups launch campaign to defeat two tax amendments on November ballot - NC Newsline
- Official Summary Explanation of 2026 Constitutional Amendments Released by Legislative Services Officer - Sampson County Government