REFERENDUM 1 – CONSTITUTIONAL AMENDMENT (Photo ID for all voters, including mail voters)
Ballot question:
“Constitutional amendment to require all voters, not just those presenting to vote in person, to present photo identification before voting.” ncleg.gov
What it changes
North Carolina’s Constitution currently specifies photo identification for voters appearing in person. This amendment would extend the constitutional photo-ID requirement to people voting by any method, including absentee voting by mail. It retains language authorizing the General Assembly to establish ID rules and exceptions through general law. ncleg.gov+1
What a “For” vote means
A For vote would place the all-methods photo-ID requirement in the North Carolina Constitution. Future legislatures would still control detailed rules—such as acceptable IDs and exceptions—but could not eliminate the basic all-voter photo-ID requirement without another constitutional amendment approved by voters. ncleg.gov+1
What an “Against” vote means
An Against vote would leave the Constitution’s language focused on in-person voting. Existing statutory photo-ID rules for mail voting would remain in effect unless changed through legislation. ncleg.gov+1
Current practical rules
Under current North Carolina election rules, voters already generally must provide photo ID whether voting in person or by mail:
- In person: voters show an acceptable photo ID at the voting site.
- By mail: voters include a photocopy of acceptable ID with the ballot materials, or submit a Photo ID Exception Form.
- If an ID is unavailable: voters may use an exception process for reasons such as lack of transportation, disability or illness, missing underlying documents, a lost ID, religious objection to being photographed, or certain recent natural-disaster impacts. ncsbe.gov
The State Board lists examples of acceptable ID, including North Carolina driver’s licenses or state IDs, passports, certain military or veterans IDs, qualifying tribal IDs, county-issued voter photo IDs, and certain approved student or public-employee IDs. Free voter photo IDs are available through county boards of elections, and North Carolina residents may obtain a free non-driver ID from the DMV. ncsbe.gov
Main policy tradeoff
- Potential benefit: It makes the current statewide policy of requiring photo ID for both in-person and mail voting more durable by embedding it in the Constitution.
- Potential constraint: Although the amendment preserves legislative authority to create exceptions, future changes to the overall all-methods ID requirement would be substantially harder because they would require another constitutional amendment rather than ordinary legislation.
REFERENDUM 2 – CONSTITUTIONAL AMENDMENT (State income-tax rate cap: 3.5%)
Ballot question:
“Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).”
What it changes
The North Carolina Constitution currently permits a tax rate on incomes of up to 7%. This amendment would reduce the constitutional maximum to 3.5%. If approved, it would apply to taxable years beginning January 1, 2027, after the State Board of Elections certifies the referendum result.
What a “For” vote means
A For vote would put a permanent constitutional ceiling of 3.5% on the state income-tax rate. The General Assembly could set a lower rate, but could not raise it above 3.5% without first obtaining another constitutional amendment approved by voters. ncleg.gov
What an “Against” vote means
An Against vote would leave the existing constitutional ceiling of 7% in place. That does not itself raise anyone’s taxes; any tax-rate change would still require legislation. ncleg.gov
Practical effect and key distinction
This measure is a cap, not a directive that the rate must be exactly 3.5%. North Carolina’s Department of Revenue lists the individual income-tax rate for tax years after 2025 as 3.99%, with possible future changes tied to statutory triggers. If the amendment passes, the rate could not lawfully remain above 3.5% for taxable years beginning in 2027.
Main policy tradeoff
- Potential benefit: It makes a future increase above 3.5% much harder, providing taxpayers greater certainty about the maximum possible rate.
- Potential constraint: It reduces the flexibility of future legislatures to use income-tax increases above 3.5% in response to recessions, disasters, revenue shortfalls, or expanded state-service needs. Changing the limit later would require both legislative supermajorities and another statewide vote.
REFERENDUM 3 – CONSTITUTIONAL AMENDMENT (Local property-tax levy limit)
Ballot question:
“Constitutional amendment requiring limits on property tax increases by local governments.” ncleg.gov
What it changes
The amendment would require the General Assembly to enact general laws that limit how much the property-tax levy of counties, cities, towns, special districts, and other local governments may increase. The constitutional text expressly allows those future laws to include exceptions. ncleg.gov
What a “For” vote means
A For vote would add a constitutional requirement that the legislature create limits on increases in local property-tax levies. It would not itself set the numerical cap, formula, timing, exceptions, or enforcement process. Those details would be decided later by the General Assembly through ordinary legislation. ncleg.gov+1
What an “Against” vote means
An Against vote would leave the Constitution without this mandate. The General Assembly could still enact property-tax limits by statute, but it would not be constitutionally required to do so. ncleg.gov
The important term: “levy”
A property-tax levy generally refers to the total property-tax revenue a local government seeks to collect, rather than the tax bill on one particular property. A homeowner’s bill depends on both the property’s assessed value and the tax rate. Thus, this amendment concerns the growth of local governments’ property-tax collections, not a direct limit on an individual owner’s assessed value or tax bill. carolinapublicpress.org
What the amendment does not specify
The amendment does not answer several major implementation questions, including:
- What percentage or formula would limit levy growth;
- Whether population growth, inflation, revaluations, disaster recovery, debt obligations, or voter-approved projects would be exceptions;
- Whether a local government could exceed a limit through a referendum;
- How the law would apply differently to counties, municipalities, and special districts; or
- When the legislature would have to enact the implementing law.
Those choices would remain for later legislation, though the constitutional requirement to establish some limit would be binding. ncleg.gov+1
Main policy tradeoff
- Potential benefit: It could restrain growth in local property-tax collections and require a statewide framework for controlling levy increases.
- Potential constraint: It could reduce local fiscal flexibility or require local governments to adjust services, fees, spending, or other revenue sources if the eventual statutory cap is restrictive. Because no cap has yet been enacted, the real-world effect cannot be quantified from the amendment text alone. ncleg.gov+1
REFERENDUM 4 (SCOTLAND COUNTY SALES AND USE TAX)
The Scotland County referendum asks voters whether to authorize an additional 0.25% local sales and use tax—often called a quarter-cent sales tax. If voters approve it and the Scotland County Board of Commissioners subsequently levies it, the general sales-tax rate in Scotland County would increase from 6.75% to 7.00% on covered purchases. It is estimated to generate $1.1-$1.2 million annually.
What a “For” vote would do
A For vote approves the county’s authority to add the 0.25% tax. If the commissioners levy it, the rate would add 25 cents per $100 of taxable purchases:
What an “Against” vote would do
An Against vote would deny authorization for this additional quarter-cent tax through this referendum. Scotland County’s existing sales-tax rate would remain unchanged at 6.75%.
The quarter-cent tax would apply to transactions covered by North Carolina’s sales-and-use-tax rules. However, the Article 46 statute specifically says this additional tax does not apply to the sales price of food that is exempt from State sales tax under G.S. 105-164.13B.
In practical terms, voters should not assume that every dollar spent in the county would receive the additional 0.25% charge. Whether a particular purchase is taxable depends on state tax law and the nature of the item or transaction.
Key considerations for voters
Reasons a voter might support it
- It would provide Scotland County an additional revenue source without directly increasing property-tax rates.
- Some of the tax would likely be paid by nonresidents who shop or make taxable purchases in the county.
- The tax is relatively small per transaction: $0.25 for every $100 in covered purchases.
- Revenue from a broad sales base may help fund county services or reduce pressure for other local revenue increases—although that outcome depends on county budget decisions.
Reasons a voter might oppose it
- It would raise the cost of covered purchases for county residents and visitors (i.e. if you spend $20 at a fast food restaurant, you would pay an extra nickel).
- The board of commissioners is not allowed to dedicate revenue to a particular purpose, so voters are being asked to authorize the tax without a binding project list or spending formula.
- Approval authorizes a tax that could continue unless later repealed through the applicable legal process; it is not a one-time charge.
DOES IT APPLY TO?
- Groceries / qualifying food: No. The additional 0.25% Article 46 tax would not apply to qualifying grocery food that is exempt from North Carolina’s State sales tax. Qualifying food remains subject to North Carolina’s separate 2% local food tax, but not the proposed quarter-cent increase. ncleg.gov+1
- Fast food / prepared restaurant food: Yes, generally. Fast food is normally treated as prepared food, which does not qualify for the grocery-food exemption. It is subject to the general sales-tax rate; therefore, if Scotland County implements the referendum-approved 0.25% tax, that added quarter-cent would generally apply to fast-food purchases. ncdor.gov+1