Voters in this year’s General Election will be asked to weigh in on three proposed amendments to the North Carolina Constitution.
The three Democrats and three Republicans who are vying to represent Alamance County in the General Assembly are evenly divided along party lines over the proposed amendments, with the Republican candidates saying they support the proposed amendments and the three Democrats opposing them (see related story this edition).
The first proposed amendment would require “all voters, not just those presenting to vote in person, to present photo identification before voting.”
State law already requires voters who cast absentee ballots by mail to provide a photocopy of an acceptable photo ID or an ID exception form with their returned ballots.
The proposed amendment would expand the voter ID mandate – for which voters previously approved an amendment to the N.C. Constitution in 2018 that requires voters to present a photo ID when voting in person – to all voters. The 2018 amendment passed by a wide margin, with 55.49 percent of voters in favor and 44.51 percent of voters opposed.
Supporters say that absentee voters would see no difference in how they vote, but the amendment will make it “more difficult to reverse in the General Assembly” and future courts will not be able to overturn it, based on a September 9 analysis by the right-leaning Civitas Center for Public Integrity in Raleigh.
Opponents such as the League of Women Voters of North Carolina (LWVNC) point out that state law already requires voter ID and offers accommodations for voters who cannot reasonably provide identification. “The proposed amendment would place the requirement that all voters present photo identification into the State Constitution without protecting those existing safeguards” and could create additional barriers to voting for members of the military, students, and older voters, according to an August release from the organization.
State income tax cap
A second proposed amendment would lower the cap on the state income tax rate from 7 percent to 3.5 percent. N.C. voters had previously approved a constitutional amendment in November 2018 that reduced the maximum state income tax rate from 10 percent to 7 percent, with 57.35 percent of voters in favor and 42.65 percent of voters opposed.
The League of Women Voters opposes the income tax amendment “because current law already keeps the individual income tax rate below the proposed 3.5% cap, and the amendment itself would not lower current taxes” but would hamstring future elected officials in responding to changing economic conditions and needs, according to a release that the organization published in August.
Republican former state legislator and house majority leader Paul “Skip” Stam published an op-ed last Monday, September 28, in which he outlines why he thinks voters should reject the amendment to cap the state income tax rate at 3.5 percent.
Stam reasons, “Why would November 2026 voters think they have superior knowledge of government policy to voters in 2031 or beyond? This proposal makes no more sense than one that REQUIRED a minimum level of taxation.”
Meanwhile, state GOP leaders maintain that the proposed cap on income tax rates is the continuation of a commitment they made to North Carolinians.
State senator Michael Lee, a Republican from New Hanover County said earlier this year, “We’ve made a commitment to the voters, to the citizens of North Carolina, to reduce the tax burden on them. And this is one way that we can do it.”
Limits on property tax increases
The third proposed amendment would require the General Assembly to set limits on local governments’ property tax increases. The ballot measure does not specify any limit or parameters and would allow state legislators to include exceptions.
Supporters of the third proposed amendment say it would protect taxpayers from skyrocketing property tax rates; opponents say it could hamstring local governments that are responsible for funding public education and facilities, public safety, and other services, according to an October 5 analysis by the John Locke Foundation.
A primary sponsor of the bill to amend the N.C. Constitution to limit property tax levies, Brian Echevarria, a Republican state house representative from Cabarrus County, explained his reasoning during a house session this spring.
“There is tax revenue connected to every address in our state,” said Echeveria. “But to me, the most important thing about those addresses is that whether owned or rented, they involve families who need stability and affordability. The [property tax] increases have not only been high, but some would say extreme. And now the people on whom our strong economy was built need our help.”
State house speaker Destin Hall, a Republican from Caldwell County, said this spring, “Families are getting ripped off as some, but by no means all, local governments rake in billions more than inflation and population growth warrant.”
The left-leaning Budget & Tax Center says that locking in limits on property tax increases would force local governments to reduce services because property taxes provide over a third of funding for local governments in the state and are the “largest single source of revenue” for public school facilities, elections, libraries, parks, and emergency services, based on an April 2026 brief.
A recent analysis by the nonpartisan North Carolina Housing Coalition, a nonprofit housing advocacy coalition, concluded that local governments would have lost nearly $1 billion in funding for services had a 2 percent levy limit been in place during the latest revaluation.
The coalition calculated that the average homeowner would’ve saved $84 a year, while Duke Energy would’ve saved $10 million and several data centers would’ve saved more than $1 million, while 73 of the state’s 100 counties would’ve lost property tax revenue under a 2 percent levy that the Tax Foundation had used in pitching the levy limit to the House Select Committee on Property Tax Reduction and Reform.
The conservative-leaning Tax Foundation noted in a release earlier this year, “Rising valuations have yielded substantial increases in property tax bills in recent years, as rates have not declined sufficiently to offset the higher assessed values…Dramatically high property tax bills seen in some jurisdictions appear to be a local government choice rather than an inevitability – a decision to accept an unlegislated tax increase that some jurisdictions embraced and others rejected.”
Meanwhile, Republican legislators, such as state house member Erin Paré of Wake County, said that the proposal to limit local property tax increases had come about as a result of an “outpouring of concern” about the growing property tax burden that constituents had voiced for years.
Where the candidates stand on photo ID
The two incumbent legislators – Republicans state senator Amy Galey and house representative Dennis Riddell, as well as newcomer Ryan Moffitt, who is seeking election to the state’s 63rd house district – support requiring all voters to present a photo ID when voting, regardless of whether they vote in-person or mail in an absentee ballot.
Galey says, “We have to present photo ID every day for dozens of purposes. It’s ridiculous to say people do not have access to photo ID in 2026 and there’s no evidence that it keeps anybody from voting. It’s important to be sure that every vote cast is a valid vote.”
Says Riddell, “Photo I.D. requirement is constitutional for everyone.”
However, the three Democratic candidates oppose amending the state Constitution to require photo ID for all voters.
Southey Blanton, a Democrat who is challenging Galey in the race for the state’s 25th district, opposes expansion of the voter ID requirement, reasoning, “Adding additional steps to voting is a recipe for votes not being counted. We should be implementing policies that bring in new voters and simplify the system, not adding additional hurdles.”
Ian Baltutis, who is running for state house district 63, says, “Voter fraud is extremely rare here. North Carolina’s best-known case, in 2018, was run by a Republican campaign’s operative, not voters. State law already requires photo ID in person and by mail. This amendment distracts from the real work: protecting every eligible citizen’s right to vote.”
LeVon Barnes, who is challenging Riddell in the race for the state’s 64th district, says, “We already have laws on the books that require voter ID, and all this will do is complicate the mail-in voting process, potentially discouraging seniors, students, disabled people and rural voters.”
Maximum income tax rate
The three Republican candidates for the General Assembly say they favor capping the state income tax rate at 3.5 percent.
Galey believes that the amending the state Constitution to cap the maximum state income tax rate at 3.5 percent will provide “guardrails” against future tax increases should Democrats regain control of the General Assembly. “We know that Republicans will not raise taxes,” she opines. “However, if Democrats regain control…they are guaranteed to raise taxes probably back to at least 6-7.5% from 2010.”
Riddell says, “State Gov’t. needs to have clear boundaries and tax limitations.”
Moffitt says, “North Carolinians are hard-working people and deserve to retain as much of the fruit of their labor as possible. This State has demonstrated over the last decade that it is capable of producing revenue surpluses while also reducing income tax rates.”
However, the three Democratic candidates oppose capping the maximum income tax rate at 3.5 percent.
“The individual income tax rate is already set to be 3.49% in 2027, meaning this amendment doesn’t lower your taxes, it simply blocks us from ever raising taxes on millionaires,” says Blanton.
Says Baltutis, “I want Alamance residents to keep more of their money, but this amendment doesn’t cut anyone’s taxes. The rate has already dropped to 3.49% next year. The cap ties Raleigh’s hands after a hurricane or recession, exactly when Alamance communities need the state’s help most.”
Barnes says he believes that capping the state income tax rate at 3.5 percent will mainly benefit the wealthiest taxpayers. “A flat tax means millionaires and billionaires pay the same rate as hourly workers, placing more pressure on working families…I believe Alamance needs leadership protecting resources for schools, infrastructure, and services—not shifting costs onto working families or risking future economic growth.”
Limits on property tax increases
The candidates also split along party lines over whether the General Assembly should be able to place limits on local tax rates, rather than continuing to leave such decisions to the discretion of the elected officials within each municipality and county.
The three Republicans support amending the state Constitution to require limits on property tax increases by local governments; the three Democrats oppose the amendment.
Galey says that local governments within the 25th senate district “have been responsible with property taxes, [but] the same cannot be said of other places” and taxpayers “need protection from poor local government decision making and bad priorities.”
Riddell says, “It’s time for a thorough review of our property tax policies around the state. Generally, property tax increases should be tied to growth and inflation.”
Says Moffitt, ”Similar to the State government’s successful record of revenue management while reducing income tax, limitations on property taxes will ease the burden of property owners across the State, incentivize investment in real property, and, ultimately, contribute to growth in tax base and revenue.”
Blanton opposes what he characterizes as a “vague amendment” that would enable the General Assembly to set its own parameters or exemptions to “what your county collects and spends without your county’s input.”
Outlining his opposition to the amendment, Baltutis says, “I want property taxes kept low, but this amendment asks voters to approve limits nobody has written. As a former mayor, I know local governments, closest to the people, must act urgently in a crisis. They shouldn’t be left hoping Raleigh grants an exception while neighbors wait.”
Barnes also opposes turning this authority over the General Assembly and enshrining it in the state Constitution, saying the proposed amendment has “no specific limits and could restrict Alamance County’s ability to fund schools, roads, emergency services, and infrastructure as we grow. Local leaders understand our needs best.”
Polls suggest broad support among voters regardless of party affiliation
Recent polls suggest strong bipartisan support for all three proposed constitutional amendments among likely voters in the General Election.
A poll conducted by Elon University during the second half of August showed that: 65 percent of likely voters support requiring photo ID for all forms of voting; 68 percent favor capping the maximum state income tax rate at 3.5 percent; and 71 percent of likely voters favor limiting property tax increases by local governments.
A poll conducted last month by Carolina Journal, a publication the John Locke Foundation, showed that: 66.4 percent of likely voters favor expansion of the photo ID requirement; 66.9 percent support capping the state income tax rate at 3.5 percent; and 65.6 percent of likely voters support requiring limits on property tax increases by local governments. Early voting begins next Thursday and Election Day is Tuesday, November 3.
