Orange County
Orange County: Commissioners adopt resolution of concern on Nov. 3 tax amendments
The board acted at its Oct. 13 work session. One amendment would cut the state income-tax cap from 7% to 3.5%. The other would require limits on local property-tax revenue growth. Voters decide Nov. 3. Early voting starts Oct. 15.
By Triangle Local Newsroom · Published

File photo: Mx. Granger (CC0), via Wikimedia Commons.
What we know
Confirmed
- The Orange County Board of Commissioners adopted a resolution at its Oct. 13, 2026, work session expressing concern about two constitutional tax amendments on the Tuesday, Nov. 3, 2026, statewide ballot.Confirmed by Orange County news release, Oct. 13-14, 2026
- One amendment would lower the state's constitutional cap on income-tax rates from 7 percent to 3.5 percent. An Orange County sample ballot for Nov. 3 phrases that question as keeping the state income-tax rate from being raised higher than 3.5 percent.Confirmed by Orange County news release; Orange County sample ballot B0001
- The second amendment would require the General Assembly to set limits on the growth of local property-tax revenue. The county's levy-limit page quotes the ballot language as "Constitutional amendment requiring limits on property tax increases by local governments."Confirmed by Orange County news release; Orange County Property Tax Levy Limits page; sample ballot B0001
- The board said the amendments could affect the county's ability to fund public education, public safety, emergency services, elections, health and human services, and discretionary services such as libraries, senior services and parks.Confirmed by Orange County news release
- The resolution notes that changing the state constitution is harder than changing ordinary law. It takes a supermajority in both chambers of the General Assembly and a majority of statewide voters.Confirmed by Orange County news release
- The board also pointed back to Resolution RES-2026-026, adopted in April 2026, on keeping local fiscal flexibility.Confirmed by Orange County news release
- Chair Jean Hamilton said, in the county's release, that Orange County residents depend on the board to keep essential services strong and responsive, and that the resolution underscores the possible long-term consequences of putting restrictive fiscal policies in the state constitution.Confirmed by Orange County news release
- The county's levy-limit page says the property-tax amendment would require limits but does not set the limit. If voters approve it, the General Assembly would still have to write the growth formula and any exceptions. Until then, the county says the exact effect on Orange County cannot be known.Confirmed by Orange County Property Tax Levy Limits page
- Statewide in-person early voting for the Nov. 3 election starts Thursday, Oct. 15, and runs through 3 p.m. Saturday, Oct. 31, the North Carolina State Board of Elections says. Election Day is Tuesday, Nov. 3.Confirmed by North Carolina State Board of Elections
Still unknown
- The growth formula, exceptions and other details the General Assembly would write if voters approve the property-tax amendment
- How either amendment would change an Orange County household tax bill
What this means for you
Instructions from Orange County Board of Commissioners; North Carolina State Board of Elections
This site is not an elections office. The county's resolution states the board's concern. It is not a voting instruction. For sample ballots, sites and photo ID rules, use the State Board of Elections. Early voting starts Oct. 15. Bring an accepted photo ID.
What happened
Orange County commissioners adopted a resolution on Tuesday, Oct. 13, stating concern about two tax amendments on the Nov. 3 statewide ballot.
The county posted the action in its own release, which also went out on EIN Presswire. The board met in a work session. The resolution is a statement of the board's view. It does not change the ballot. Voters decide.
This site is not an elections office.
What is on the ballot
The county's release describes two amendments.
One would cut the state's constitutional cap on income-tax rates from 7 percent to 3.5 percent. Orange County's sample ballot for Nov. 3 phrases that question as a constitutional amendment to keep the state income-tax rate from being raised higher than 3.5 percent.
The other would require the General Assembly to limit how much local property-tax revenue can grow. The county's levy-limit page and the sample ballot both use this wording: "Constitutional amendment requiring limits on property tax increases by local governments."
That property-tax measure does not set the limit, the county's levy-limit page says. If voters approve it, the General Assembly would still have to write the yearly growth formula and decide how to treat inflation, new construction, debt, emergencies and unused capacity. Until those details exist, the county says the exact effect on Orange County cannot be known.
What the board said
Commissioners said the amendments could make it harder to pay for public education, public safety, emergency services, elections, health and human services, and other services residents use, including libraries, senior programs and parks.
The resolution notes that amending the state constitution is harder than changing ordinary law. It takes a supermajority in both chambers of the General Assembly and a majority of statewide voters.
The board also pointed back to an April 2026 resolution, RES-2026-026, on keeping local fiscal flexibility.
"Orange County residents depend on us to ensure that essential services remain strong and responsive," Chair Jean Hamilton said in the county's release. "By adopting this resolution, the Board is underscoring the potential long-term consequences of placing restrictive fiscal policies into the State Constitution."
The board asked residents to weigh those possible effects when the questions appear on the November ballot.
When to vote
Election Day is Tuesday, Nov. 3. In-person early voting starts Thursday, Oct. 15, and runs through 3 p.m. Saturday, Oct. 31, the North Carolina State Board of Elections says.
Voters can look up a sample ballot through the state's voter search tool. Bring an accepted photo ID.
Why it matters
These are statewide ballot questions, but Orange County's board says they could shape how much money the county has for schools, public safety and other services. The board stated its concern. Voters still decide on Nov. 3.
Updates
Oct 14, 2026, 8:04 PM
Orange County posted that the board adopted the resolution at its Oct. 13 work session. Early voting starts Oct. 15.
Sources
- Commissioners Adopt Resolution Expressing Concern Over 2026 Constitutional Tax Amendments (county release, posted Oct. 13, 2026; also distributed Oct. 14)
Official sourcePublished by Orange County, North Carolina (via EIN Presswire) · Checked Oct 14, 2026, 8:20 PM
- Orange County news listing (same county release text)
Official sourcePublished by Orange County, North Carolina · Checked Oct 14, 2026, 8:20 PM
- Property Tax Levy Limits (ballot wording, what the amendment would and would not decide)
Official sourcePublished by Orange County, North Carolina · Checked Oct 14, 2026, 8:20 PM
- Sample Ballot B0001, Nov. 3, 2026 (income-tax cap and property-tax limit questions)
Official sourcePublished by Orange County Board of Elections · Checked Oct 14, 2026, 8:20 PM
- Vote Early in Person (statewide early voting Oct. 15-Oct. 31; Election Day Nov. 3)
Official sourcePublished by North Carolina State Board of Elections · Checked Oct 14, 2026, 8:20 PM
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