Durham, Wake, and Orange counties each passed resolutions this spring opposing a proposed constitutional amendment that would cap local property tax increases.
Durham's Board of County Commissioners voted unanimously April 13 to formally oppose "any constitutional amendment that would restrict, cap, reduce, or otherwise limit county property tax authority." Wake County commissioners voted 7-0 the same week. Orange County passed an identical resolution.
Board Chair Mike Lee explained Durham's position: "Property taxes support nearly 60 percent of our general fund operating budget, funding the infrastructure, mandated services, and community priorities that keep this county strong."
The proposal came from the NC House Select Committee on Property Tax Reduction and Reform. House Bill 1089 directs the General Assembly to set annual levy limits tied to inflation and population growth.
County officials say they rely on property taxes to fund public safety, emergency services, schools, public health, and social services. Commissioner Wendy Jacobs said counties haven't raised taxes out of waste. She said inflation, population growth, and gaps in state funding have driven increases.
Both chambers passed HB 1089 on May 20 on party-line votes, with the Senate voting 31-15 and the House 71-46. The amendment will appear on the November 3, 2026 ballot alongside a voter ID requirement and an income tax cap measure.