North Carolina Amendment (property tax limit): Require the General Assembly to limit local property tax increases
What it does. This amendment to the North Carolina Constitution would require the General Assembly to set limits on property tax increases by local governments. The amendment does not itself set a limit. Ballotpedia says the state constitution does not currently include such a requirement. The legislature referred the amendment to the ballot as House Bill 1089, which passed the House 73-46 and the Senate 31-15, mostly along party lines. [1] [2]
Official ballot question. Constitutional amendment requiring limits on property tax increases by local governments. [1]
If you vote yes
A FOR vote would add to the state constitution a requirement that the General Assembly enact limits on property tax increases by local governments. [1]
If you vote no
An AGAINST vote would leave the constitution as it is, without that requirement. [1]
What it would cost
The General Assembly’s Fiscal Research Division estimates the measure has “no fiscal impact” for two reasons. The specifics of any levy limit “would be addressed by a future fiscal note should the referendum pass,” and additional election costs are expected to be minimal. The note says the bill does not require or prohibit the General Assembly from using any specific variables to define allowable increases, such as flat growth rates, population changes or inflation. [3]
Both sides
Strongest case for
House Speaker Destin Hall (R) said “Property taxes are out of control, and some local governments are abusing their power by overtaxing and underdelivering for their constituents.” [2]
He said “It’s time for real reform, and this constitutional amendment on levy limits will help stop runaway property tax hikes and protect North Carolina taxpayers.” [2]
Rep. Alan Branson (R) said “This changes the incentive structure for local governments by preventing expanded budgeting by automatic absorption of large revenue increases from reevaluation.” [2]
Ballotpedia lists the Republican Party of North Carolina, Americans for Tax Reform and the National Federation of Independent Businesses among supporters. [2]
Strongest case against
Alexandra Sirota of the NC Budget & Tax Center said “A levy limit will not address the unaffordable housing costs that so many households are facing.” [2]
Rep. Deb Butler (D) said “property taxes are not rising because cities and counties suddenly went on a wild, drunken binge and started spending like sailors. It’s because of the cost shifting that we have done from this body.” [2]
The Sierra Club of North Carolina said “The legislature already has enormous power over what local governments can do, including the ability to enact laws limiting the amount by which property taxes may be increased.” [2]
What neither side is saying
Context that bears on what this measure does or who it affects but that the arguments above do not address. These are sourced facts, not arguments for or against the measure.
- No limit is written yet. The Fiscal Research Division says that if the amendment passes, “the specifics of any limits on levies would be specified in subsequent legislation.” [3] [2]
- Who has taken sides. Ballotpedia lists the Democratic Party of North Carolina, the NC AFL-CIO, the NC PTA and the Sierra Club North Carolina among opponents. [2]
Editorial context, not the opinion of We Elect. Each point is a fact we found in a source we opened and read; where sources disagree or data are missing, we say so. How we choose these.
Follow the money
Contributions reported by committees registered to support or oppose Amendment (property tax limit). Major donors are those who gave $100,000 or more; where fewer than three did, up to five of the largest listed donors giving $5,000 or more are shown.
Supporting (Yes)
Total raised —
No committee registered.
Opposing (No)
Total raised $59,306
Committee
- NC By the People $59,306
At least one of these committees also campaigns on North Carolina Amendment (income tax cap), North Carolina Amendment (photo ID), so its money cannot be split by measure.
Major donors
No major donors reported.
Reported contributions through Oct. 2, 2026, as compiled by Ballotpedia from state filings; the source lists each side’s top donors, not every donor. Figures are reported contributions and may be updated as new reports are filed. Amounts are rounded to the nearest dollar. Official filings: North Carolina State Board of Elections, campaign finance.
Sources
- Official Summary Explanation of 2026 Constitutional Amendments (press release; copy published by the Beaufort County Board of Elections) — North Carolina Legislative Services Officer (Official summary explanation, 2026-08-20)
- North Carolina Property Tax Levy Limit Amendment (2026) — Ballotpedia (Reference (quotes supporters and opponents), accessed 2026-10-28)
- Legislative Fiscal Note, H.B. 1089 (First Edition), Const. Amend. Property Tax Levy Limit — North Carolina General Assembly, Fiscal Research Division (Official fiscal note, 2026-05-05)
Editorial summary of arguments made by others, not the opinion of We Elect. Last reviewed 2026-10-28. How we write both sides.
We Elect is a Brunner Creative site. Editorial summary of arguments made by others, not the opinion of We Elect. Each side is written to be the strongest case its supporters would recognize, and every claim is tied to a source we opened and read.