Ballot question
Constitutional Amendment: Maximum Income Tax Rate of 3.5%
- On the ballot in
- North Carolina
- Vote
- Yes or no
- Election
- Nov 3, 2026
The question, as printed on the ballot
Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).
A “Yes” vote means
A yes vote lowers the highest income tax rate the state constitution allows from 7% to 3.5%, for taxable years beginning on or after January 1, 2027.
A “No” vote means
A no vote keeps the highest income tax rate the state constitution allows at 7%.
Official plain English statement
This amendment to the North Carolina Constitution would lower the State income tax rate from a maximum of 7% to a maximum of 3.5% beginning January 1, 2027.
Proposed by Session Law 2026-4 (Senate Bill 1080); if approved, it applies to taxable years beginning on or after January 1, 2027. The official summary explanation was prepared by the General Assembly's Legislative Services Officer under G.S. 147-54.10 and released August 20, 2026.
Sources
- Referendum Choices List: Statewide (November 3, 2026) · North Carolina State Board of Elections
- Official Summary Explanation of 2026 Constitutional Amendments, released by the Legislative Services Officer (press release, August 20, 2026) · North Carolina General Assembly, Legislative Services Office (copy from the Secretary of State's office, posted by Haywood County)
- Session Law 2026-4 (Senate Bill 1080): An Act to Amend the North Carolina Constitution to Provide That the Maximum Tax Rate on Incomes Cannot Exceed Three and One-Half Percent · North Carolina General Assembly
The question and plain English statement are copied word for word from official election materials. The Gist does not take a side on ballot questions.