MLK Jr. Commission - Constitutional Amendments Statement Final.pdf

Honoring Dr. King’s Legacy: Investing in Opportunity for All

June 24, 2026

The North Carolina Martin Luther King Jr. Commission is concerned about two proposed constitutional amendments that will appear before voters in November: House Bill 1089, which would require limits on local property tax increases, and Senate Bill 1080, which would lower the cap on North Carolina's personal income tax rate to 3.5%. If approved, both amendments would permanently limit the state's and local governments' ability to generate revenue needed to meet future needs.

We recognize that many North Carolinians are struggling with rising costs and are seeking meaningful tax relief. Tax policy should be designed to provide the greatest benefit to working families, seniors on fixed incomes, and communities facing economic hardship. Constitutional restrictions on revenue may make it harder for future leaders to respond to changing economic conditions, invest in public education, maintain infrastructure, support public safety, and provide other essential services that strengthen communities across our great state. Property taxes remain the largest source of revenue for local governments, while the personal income tax is a major source of state funding for public services.

As voters consider these amendments, we encourage them to look beyond the promise of lower taxes and consider the long-term impact on the public institutions and services that support opportunity and economic mobility. Dr. King's vision calls for a society where every person has access to quality education, safe communities, and pathways to prosperity. Achieving that vision requires tax policies that are fair, equitable, and capable of sustaining investments that benefit all North Carolinians.

The Commission believes there is room for meaningful tax relief that addresses affordability challenges without undermining the state's capacity to invest in its people. We encourage policymakers to pursue solutions that target relief to those who need it most while preserving the resources necessary to build strong communities and expand opportunity for future generations.

Sincerely,

The North Carolina MLK Jr. Commission

Adopted on June 24, 2026, by Commissioners...

• Marcus R. Bass
• Cheryl Hart
• Dr. Tiffany Tuma
• Laureen G. Jones
• Jennifer Nehlsen
• Patricia Levitin
• Phyllis Mack Horton
• Walter Ferguson II