Orange County Board of Education
WHEREAS, the Orange County Board of Education is accountable for stewarding public resources to support the education and well-being of every student in the District; and
WHEREAS, Orange County Schools depends on state, local, and federal funding, with approximately 42% of the District's operating budget coming from the County and approximately 49% from the State, making both critical to funding public education; and
WHEREAS, two proposed amendments to the North Carolina Constitution will appear on the November 3, 2026 statewide ballot: one addressing state income taxes and one addressing local property taxes; and
WHEREAS, constitutional amendments are much more difficult to change than ordinary laws because they require three-fifths support from both the NC House and NC Senate as well as a majority of voters; and
WHEREAS, placing these limits in the Constitution would reduce the flexibility available for state and local leaders to respond to emergencies, changing economic conditions (such as inflation), and urgent needs; and
WHEREAS, the proposed income tax amendment would reduce the maximum income tax rate allowed by the State Constitution from 7% to 3.5% for corporations and individuals; and
WHEREAS, placing this constraint in the Constitution would limit the options available to future elected leaders to fund services like education, public safety, healthcare, roads, state parks, disaster recovery, and other essential services; and
WHEREAS, the proposed property tax amendment would require the General Assembly to limit increases in the property tax revenue collected by local governments; and
WHEREAS, the amendment does not specify any details about this limit, creating uncertainty about how future limits could affect local services, including whether property tax revenue could keep pace with inflation and changing needs for services such as public schools and public safety; and
WHEREAS, the Orange County Board of Commissioners adopted Resolution RES-2026-026 on April 14, 2026, expressing its position regarding proposals to limit county property tax authority; and
WHEREAS, the Orange County Board of Education has a responsibility to inform the community about measures that could affect the resources available to support students, staff, and schools; and
WHEREAS, decisions that could significantly affect the long-term funding of public schools warrant careful consideration by the residents and families the District serves;
NOW, THEREFORE, BE IT RESOLVED, that the Orange County Board of Education expresses its serious concern regarding the potential impact of the November 2026 constitutional tax amendments on the District's capacity to fund the education of its students; and
BE IT FURTHER RESOLVED, that the Board affirms the importance of preserving adequate and stable funding for public education and sufficient fiscal flexibility to respond to the changing needs of students and schools; and
BE IT FURTHER RESOLVED, that the Board respectfully urges careful public consideration of the long-term consequences of placing these fiscal limitations in the State Constitution.