North Carolina HB 1089: Candidacy Challenge/Expunged Felony/Sheriff.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025

SESSION LAW 2026-5
HOUSE BILL 1089

*H1089-v-3*
AN ACT TO AMEND THE CONSTITUTION OF THE STATE TO REQUIRE THE
LEGISLATURE TO ENACT A PROPERTY TAX LEVY LIMIT.

The General Assembly of North Carolina enacts:

SECTION 1. Subsection (5) of Section 2 of Article V of the North Carolina
Constitution reads as rewritten:
"(5) Purposes of property tax. Property tax purposes, limitation. The General Assembly
shall not authorize any county, city or town, special district, or other unit of local government to
levy taxes on property, except for purposes authorized by general law uniformly applicable
throughout the State, unless the tax is approved by a majority of the qualified voters of the unit
who vote thereon. The General Assembly shall enact general laws limiting the amount by which
the levy of taxes on property may increase, which may include exceptions."
SECTION 2. The amendment set out in Section 1 of this act shall be submitted to
the qualified voters of the State at the statewide general election to be held on November 3, 2026,
which election shall be conducted in accordance with the laws governing elections at that time.
The question to be used in the voting systems and ballots shall be:
"[ ] FOR [ ] AGAINST
Constitutional amendment requiring limits on property tax increases by local
governments."
SECTION 3. The State Board of Elections shall certify the results of the referendum
conducted under Section 2 of this act. If a majority of votes cast on the question are in favor of
the amendment set out in Section 1 of this act, the Secretary of State shall enroll the amendment
among the permanent records of that office. If a majority of votes cast on the question are against
the amendment set out in Section 1 of this act, the amendment shall have no effect.
SECTION 4. If the certification from the State Board of Elections under Section 3
of this act reflects that a majority of votes cast on the question are in favor of the amendment set
out in Section 1 of this act, the amendment set out in Section 1 of this act is effective upon
certification.
SECTION 5. Except as otherwise provided, this act is effective when it becomes
law.
In the General Assembly read three times and ratified this the 21
st day of May, 2026.

s/ Phil Berger
President Pro Tempore of the Senate

s/ Donna McDowell White
Presiding Officer of the House of Representatives