Constitutional Amendment: Cap the State Income Tax Rate at 3.5%
My vote power
Above average
Election date
November 3, 2026
Constitutional Amendment: Cap the State Income Tax Rate at 3.5% is a ballot measure in North Carolina on the November 3, 2026 ballot. Lowers the top state income tax rate the constitution allows from 7% to 3.5%, starting with 2027 tax years. Your rate does not change now, since it is already set to fall to 3.49% by 2027, but future lawmakers could never raise it above 3.5% without another amendment.
How do we calculate my vote power?
What determines the vote power rating for ballot measures: Representation: how much weight one vote carries here compared with a statewide vote — the smaller the district, the more each vote counts. You have more power in ballot measures because you vote directly on the policy.
Representation: Average · 50 out of 100
This district covers a large share of its state, so each vote carries about average weight — like a vote in a statewide race. About 10,730,404 people live here.
Show the representation math
score = 50 + 50 × ln(state population ÷ this district's) ÷ ln(50,000) = 50 + 50 × ln(10,730,404 ÷ 10,730,404) ÷ ln(50,000) = 50, measured against a statewide vote in NC (grades: 66+ high, 55+ above average, 33+ average, otherwise low; a statewide race is the 50 baseline)
Average representation + a direct vote on the policy → My vote power: Above average.
What does this measure do?
Supports: Personal Income Tax Reduction
Lowers the top state income tax rate the constitution allows from 7% to 3.5%, starting with 2027 tax years. Your rate does not change now, since it is already set to fall to 3.49% by 2027, but future lawmakers could never raise it above 3.5% without another amendment.
Read the official ballot measure (PDF)
A YES vote means
The constitution would cap the state income tax rate at 3.5%, so lawmakers could not raise it higher without voter approval.
A NO vote means
The constitutional cap stays at 7%; lawmakers keep the ability to set rates up to that limit.
Sources: ncleg.gov · ballotpedia.org · wunc.org · my.lwv.org
Last updated September 24, 2026.