If you own a home in Brunswick, New Hanover, or Pender County, there’s a question on your ballot this Tuesday, Nov. 3, that touches your tax bill more directly than most: a proposed amendment to the North Carolina Constitution that would require state lawmakers to set limits on how much local governments can raise through property taxes. A second amendment would cap the state income tax rate at 3.5%. Neither one changes your bill overnight, and the property tax measure in particular leaves most of the details for later. Here’s a plain-English look at what’s actually on the ballot and what it could mean for homeowners, buyers, and sellers in the Wilmington area. We’re not here to tell you how to vote, just to help you read the fine print.
What’s on the Ballot
According to the WRAL guide to the three proposed amendments, North Carolina voters will see three constitutional questions this fall. One concerns voter photo ID. The two that matter most for homeowners are:
- “Constitutional amendment requiring limits on property tax increases by local governments.” The official summary from the General Assembly’s nonpartisan Legislative Services Office says this amendment “would require the General Assembly to set limits on property tax increases by local governments.”
- “Constitutional amendment to keep the State income tax rate from being raised higher than three and one-half percent (3.5%).” This would lower the constitutional ceiling on the state income tax from 7% to 3.5%.
Early voting wraps up today, Saturday, Oct. 31, at 3 p.m., and Election Day is Tuesday, Nov. 3. In Pender County, the county’s Board of Elections notice lists several Election Day precinct moves, so it’s worth double-checking your polling place before you head out.
The Property Tax Amendment, in Plain Terms
It limits total revenue, not your individual bill
The key phrase is “levy limit.” As WCNC explains, a property tax levy is the total amount of property tax revenue a county or town collects, not the assessed value of any one home. Capping how fast a county’s overall collections can grow doesn’t necessarily mean your own bill can’t go up. Your bill still depends on your home’s assessed value and the tax rates your county and town set.
The details aren’t written yet
The amendment doesn’t set a percentage or a formula. If it passes, the General Assembly would have to write the actual limit in follow-up legislation. WRAL notes that levy limits are typically tied to inflation and population growth, and the News & Observer’s ballot guide says the formula could resemble Colorado’s Taxpayer’s Bill of Rights, though the timing of any new law is uncertain.
Supporters and critics
Supporters say a limit would restrain local revenue growth and give taxpayers more predictability. Critics, including the N.C. Budget & Tax Center, argue the measure is vague and could squeeze local services without fixing unaffordable bills. Both sides agree on one thing: what it means in practice depends on the law that follows.
Why This Hits Close to Home in the Cape Fear Region
Property taxes have been front and center in our three counties this year.
- Pender County: WWAY reported on Oct. 20, 2026 that the amendment has drawn attention in Pender, where sharp increases in assessments prompted public backlash. The county’s 2026 revaluation is paused under Senate Bill 889, with the new values expected to take effect in 2027. We covered that in detail in our guide to Pender County’s paused revaluation.
- Brunswick County: A countywide revaluation takes effect Jan. 1, 2027, with new values expected on bills mailed in July 2027. Our Leland property tax and revaluation guide walks through the timeline.
- New Hanover County: County voters also decide a $320.5 million school bond on Nov. 3. Our New Hanover school bond guide covers that one.
With revaluations landing in 2027 in Pender and Brunswick, any levy limit lawmakers write could shape how county and town boards set rates in those budget cycles. But no one can say yet how, because the rules don’t exist.
What About the Income Tax Amendment?
According to the News & Observer, the 2026 state income tax rate is 3.99% and is already scheduled to drop to 3.49% in 2027 under current law. So the amendment wouldn’t change what you pay in the short term. It would lock in a 3.5% ceiling that future legislatures couldn’t raise without another statewide vote. For people relocating to the Wilmington area from higher-tax states, the takeaway is that North Carolina’s rate is already falling, whatever the outcome.
What It Means for Buyers, Sellers, and Homeowners
If you’re buying
Don’t build your budget around a tax cut that hasn’t been written. When you estimate a monthly payment, use the current county and town rates and keep a cushion for the 2027 revaluations in Pender and Brunswick.
If you’re selling
Buyers are asking about taxes more than usual this year. Have your most recent tax bill handy, and if you’re in Pender, know where your 2026 value stands and whether you’ve appealed. Clear answers make for smoother negotiations.
If you’re staying put
The things you can control haven’t changed: review your assessed value when notices arrive, appeal if the numbers don’t match comparable sales, and watch your county and town budget hearings in the spring, where tax rates are actually set. Pender owners have until Dec. 31, 2026, to appeal their 2026 value.
Frequently Asked Questions
Will the property tax amendment lower my bill?
Not automatically. It requires lawmakers to set a limit on growth in local property tax revenue. Whether your own bill changes depends on the law they write, your assessed value, and local tax rates.
When would a limit take effect?
That isn’t known. If the amendment passes, the General Assembly would still need to pass legislation spelling out the limit.
Does this affect the Pender or Brunswick revaluations?
The revaluations happen either way. A levy limit could affect how much total revenue local governments can collect afterward, but the details depend on future legislation.
Talk Taxes and Timing With a Local Team
Property taxes are one piece of the overall cost of owning a home here, and they vary a lot from Hampstead to Leland to Carolina Beach. If you’d like help estimating what a home will really cost, or deciding when to buy or sell around the 2027 revaluations, reach out to Aspyre Collective. We’re happy to walk through the numbers with you.
