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H1089 • 2025

Const. Amend. Property Tax Levy Limit.

Const. Amend. Property Tax Levy Limit.

Elections Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Echevarria, Howard, Setzer, Paré, Adams, Almond, Balkcom, Biggs, Blust, Branson, Campbell, Carver, Cotham, Davis, Dixon, Eddins, Gable, Goodwin, D. Hall, Humphrey, Huneycutt, N. Jackson, Johnson, Kidwell, Loftis, John Lowery, McNeely, Moss, Potts, Rhyne, Riddell, Scott, Ward, Warren, Watford, Willis, Winslow, Zenger
Last action
2026-05-21
Official status
Ch. SL 2026-5
Effective date
2026-05-21

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Const. Amend. Property Tax Levy Limit.

H1089-SMBA-73(e1)-v-3 (2026-05-12): Const.

What This Bill Does

  • H1089-SMBA-73(e1)-v-3 (2026-05-12): Const.
  • Amend.
  • Property Tax Levy Limit.
  • H1089-SMBA-81(e1)-v-2 (2026-05-19): Const.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1089: Const.

  • 2025-2026 General Assembly HOUSE BILL 1089: Const.
  • Amend.
  • Property Tax Levy Limit.
  • Committee: House Finance.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1089: Const.

  • 2025-2026 General Assembly HOUSE BILL 1089: Const.
  • Amend.
  • Property Tax Levy Limit.
  • Committee: House Rules, Calendar, and Operations of the House Date: May 19, 2026 Introduced by: Reps.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1089: Const.

  • 2025-2026 General Assembly HOUSE BILL 1089: Const.
  • Amend.
  • Property Tax Levy Limit.
  • Committee: Senate Finance Date: May 20, 2026 Introduced by: Reps.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 1089: Const.

  • 2025-2026 General Assembly HOUSE BILL 1089: Const.
  • Amend.
  • Property Tax Levy Limit.
  • Committee: Senate Rules and Operations of the Senate Date: May 20, 2026 Introduced by: Reps.

Bill History

  1. 2026-05-21 North Carolina General Assembly

    Ch. SL 2026-5

  2. 2026-05-21 North Carolina General Assembly

    Ratified

  3. 2026-05-20 Senate

    Ordered Enrolled

  4. 2026-05-20 Senate

    Passed 3rd Reading

  5. 2026-05-20 Senate

    Passed 2nd Reading

  6. 2026-05-20 Senate

    Amend Tabled A3

  7. 2026-05-20 Senate

    Amend Tabled A2

  8. 2026-05-20 Senate

    Amend Tabled A1

  9. 2026-05-20 Senate

    Placed on Today's Calendar

  10. 2026-05-20 Senate

    Reptd Fav

  11. 2026-05-20 Senate

    Re-ref Com On Rules and Operations of the Senate

  12. 2026-05-20 Senate

    Reptd Fav

  13. 2026-05-20 Senate

    Ref to Finance. If fav, re-ref to Rules and Operations of the Senate

  14. 2026-05-20 Senate

    Passed 1st Reading

  15. 2026-05-20 Senate

    Special Message Received From House

  16. 2026-05-20 House

    Special Message Sent To Senate

  17. 2026-05-20 House

    Passed 3rd Reading

  18. 2026-05-20 House

    Passed 2nd Reading

  19. 2026-05-19 House

    Placed On Cal For 05/20/2026

  20. 2026-05-19 House

    Cal Pursuant Rule 36(b)

  21. 2026-05-19 House

    Reptd Fav

  22. 2026-05-12 House

    Re-ref Com On Rules, Calendar, and Operations of the House

  23. 2026-05-12 House

    Reptd Fav

  24. 2026-04-30 House

    Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

  25. 2026-04-30 House

    Passed 1st Reading

  26. 2026-04-28 House

    Filed

Official Summary Text

H1089-SMBA-73(e1)-v-3
(2026-05-12): Const. Amend. Property Tax Levy Limit.
H1089-SMBA-81(e1)-v-2
(2026-05-19): Const. Amend. Property Tax Levy Limit.
H1089-SMBA-84(e1)-v-3
(2026-05-20): Const. Amend. Property Tax Levy Limit.
H1089-SMBA-85(e1)-v-2
(2026-05-20): Const. Amend. Property Tax Levy Limit.

Current Bill Text

Read the full stored 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, limit ation. 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 favo r 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 amendme nt 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 21st day of May, 2026.

s/ Phil Berger
President Pro Tempore of the Senate

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