Proposed legislation would impose limits on the growth of local property tax revenues, including levy limits and requirements for voter approval to exceed those limits. Such limitations would significantly restrict the ability of local governments to maintain service levels, respond to growth, and plan responsibly for the future, particularly in communities experiencing continued population increases.

The Town of Ocean Isle Beach strongly opposes any state legislation that limits local property tax authority, including levy limits, revenue caps, or mandatory voter referenda to exceed such limits.

The Gastonia City Council voted unanimously at its meeting on May 19, 2026, to adopt a resolution opposing proposed state legislation that would limit the ability of local governments to manage property tax revenue.

Council members said the proposed constitutional amendment could significantly impact municipalities’ ability to fund essential public services, respond to emergencies, and plan for future growth.

“This debate about property taxes is starting to look less like a tax policy discussion, and more like a debate about the role of government. It signals a shift away from local decision making towards Raleigh decision making. North Carolina didn’t become one of the best places to live and do business by accident. We built that under the current system.” - Kevin Leonard, executive director of the N.C. Association of County Commissioners

WHEREAS, such modifications may result in unintended consequences, including service reductions, delayed infrastructure investment, increased fees, and inequitable impacts on residents; and,

WHEREAS, county governments are best positioned to balance fiscal responsibility with service delivery, accountability, and responsiveness to local needs through transparent budgeting and elected representation.

NOW, THEREFORE, BE IT RESOLVED that the Gaston County Board of Commissioners supports the current property tax authority in North Carolina, which enables counties to manage property tax rates within established statutory limits.

BE IT FURTHER RESOLVED that the Gaston County Board of Commissioners formally opposes any constitutional amendment that would restrict, cap, reduce, or otherwise limit county property tax authority.

NOW, THEREFORE, BE IT RESOLVED that the McDowell County Board of Commissioners supports the current property tax authority in North Carolina, which enables counties to manage property tax rates within established statutory limits and maintain local fiscal responsibility; and

BE IT FURTHER RESOLVED that the McDowell County Board of Commissioners opposes broad constitutional or statutory limitations that would unnecessarily restrict county property tax authority and impair the ability of counties to provide essential public services

The Board of Commissioners unanimously passed a resolution Monday opposing any changes to the property tax system, including limits or caps.

“I don’t understand how the upper level of government would know our tax requirements here in the county if they’re not involved in our budget,” said Columbus County Commissioner Ricky Bullard. 

NOW, THEREFORE, BE IT RESOLVED that the Currituck County Board of Commissioners supports the current property tax authority in North Carolina, which enables counties to manage property tax rates within established statutory limits; and

BE IT FURTHER RESOLVED that the Currituck County Board of Commissioners formally opposes any constitutional amendment that would restrict, cap, reduce, or otherwise limit county property tax authority.

The board then approved (3-2) a resolution … formally opposing a proposed constitutional amendment advancing in the General Assembly.

Chairman Bennie Heath and Commissioner Robert Taylor, Jr. spoke in favor of the opposing resolution, stressing the value of local control. … Taylor was direct: “I am not for the state setting my tax rate. I think every county should have its own say.”

“Proposals to modify, limit, cap, freeze or otherwise restrict county property tax authority — whether through constitutional amendment, statutory change or administrative action — may reduce local flexibility, undermine fiscal stability and shift costs to less stable revenue sources,” Crumpler said.

“Such modifications may result in unintended consequences, including service reductions, delayed infrastructure investment, increased fees and inequitable impacts on residents.”

At its April 13 meeting, the Statesville City Council unanimously approved a resolution opposing proposed state legislation that would restrict local authority over property tax regulation.

The resolution emphasizes the City’s reliance on property tax revenue to fund essential services, particularly public safety. Police, fire, and other core services depend on this funding to maintain staffing, equipment, and emergency response capabilities that directly impact the safety and well-being of residents.

The Union County Board of Commissioners unanimously approved a resolution … affirming support for maintaining local control over property tax decisions and opposing "one-size-fits-all" statewide limitations. Commissioners agree that the level of government closest to the people is best equipped to make decisions that directly impact their daily lives and that responsible fiscal stewardship is best achieved at the local level… .

Durham, Orange, and Wake counties passed identical resolutions saying such an amendment would undercut their main revenue source and jeopardize their ability to provide essential services. The commissioners say they care about affordability, but that the legislature’s proposal doesn’t fix the real issue: that counties have been raising taxes to fill the gaps left by inflation, population growth, and a lack of state funding.

The Chowan County Board of Commissioners voted unanimously Monday to adopt a resolution opposing any constitutional modifications to the county’s property tax authority. …

County Manager Kevin Howard noted that property taxes represent roughly 70 percent of the county’s revenue, while 80 percent of expenditures are mandated obligations. He warned that limiting the county’s ability to raise taxes in a single year could prevent financing of large capital projects such as school construction.

BE IT FURTHER RESOLVED that the Town of Siler City Board of Commissioners formally opposes any Constitutional Amendment or legislative action that would restrict, cap, reduce, or otherwise limit municipal property tax authority in a manner that diminishes local decision-making and fiscal sustainability.

“We strongly encourage the North Carolina General Assembly to continue to let local boards address local priorities,” said Board Chair Don Mial. “Here in Wake County, we are directly accountable to our residents, and we understand the unique needs and priorities of our growing community better than anyone else.”

Property taxes are a major revenue source for counties.

At the commission meeting, Forsyth County Attorney Gordon Watkins explained that adjusting those rates allows local governments to respond to service needs or emergencies.

“You think about things that could happen, a natural disaster that is not reimbursed by FEMA," Watkins said. "And if we don't have the ability to do something, our citizens will suffer."

Commissioners unanimously approved a resolution detailing their opposition to the proposal. It states that limits on local tax authority could result in service reductions, delayed infrastructure investment and more.

NOW, THEREFORE, BE IT RESOLVED that the Guilford County Board of Commissioners supports the current property tax authority in North Carolina, which enables counties to manage property tax rates within established statutory limits; and

BE IT FURTHER RESOLVED that the Guilford County Board of Commissioners,along with the North Carolina Association of County Commissioners, formally opposes any constitutional amendment that would restrict, cap, reduce, or otherwise limit county property tax authority.

WHEREAS, in North Carolina cities and towns, property tax revenues fund, on average, approximately 50% of municipal budgets for police and fire protection and approximately 20% for streets and transportation infrastructure; fire and police services in Hillsborough comprise 41.% of the General Fund budget; streets make up nearly 10% of the budget and when combined with public works, operations total 20%; …

NOW, THEREFORE, be it resolved that the Hillsborough Board of Commissioners strongly opposes any open-ended constitutional amendment that lacks clear parameters and would significantly restrict local government revenue authority and the ability to provide essential services

NOW, THEREFORE, BE IT RESOLVED that the Durham County Board of Commissioners supports the current property tax authority in North Carolina, which enables counties to manage property tax rates within established statutory limits; and

BE IT FURTHER RESOLVED that the Durham County Board of Commissioners formally opposes any constitutional amendment that would restrict, cap, reduce, or otherwise limit county property tax authority.