House District 27 Representative Rodney D. Pierce’s Bringing the Capital to the Constituents series will continue with Heba Atwa of the North Carolina Budget & Tax Center, who will explain the two tax-related constitutional amendments voters will consider in November.

The event will be held October 7 at 6 p.m. in Room 108 of the Dr. Phillip W. Taylor Complex at Halifax Community College.

Atwa, the center’s director of legislative advocacy and campaigns, previously joined Pierce’s series in August 2025 to explain the impact of the One Big Beautiful Bill Act and what its changes to federal taxes and spending meant for North Carolina families and communities.

This time, she will break down what the amendments mean for taxpayers and, perhaps more importantly, for the local governments that provide services people rely on every day, Pierce said.

The State Income Tax Amendment would constitutionally cap the personal income tax rate at 3.5 percent beginning in 2027. The rate is currently 3.99 percent but is already scheduled to fall to 3.49 percent in 2027. He said that means passage would not reduce anyone’s tax bill in 2027.

Individual income taxes are the state’s largest source of general fund revenue and help

pay for education, health care, public safety and other state services. Over the last 10 fiscal years, it has accounted for between 49.2 percent and 53.8 percent of total general fund revenue.

The Property Tax Amendment would require the General Assembly to establish a limit on

how quickly local governments can increase property tax revenue. A levy limit restricts the total revenue a county can raise, not an individual homeowner’s tax bill.

“That distinction matters in communities like those in House District 27, where counties rely heavily on property taxes to fund essential services,” Pierce said. “When economic development is limited and there are fewer other sources of revenue like sales taxes, property taxes carry more of the burden.”

According to surveys from the NC Association of County Commissioners, each county in the district — Halifax, Northampton, Warren — used over half of its property tax revenue to pay its bills in fiscal year 2025-26.

A state-imposed levy limit could also shift decision-making away from locally elected officials and the communities they serve, he said. Critics argue that local officials are best positioned to determine whether their community needs more funding for emergency services, public safety, health services or other priorities.

“For residents, that can come down to very basic questions: Will 911 have enough staff to answer the call? Will a deputy, police officer, firefighter or EMS crew be available when someone needs help? Will those public safety workers arrive in time and have viable equipment to assist those in need? Will departments have the employees and equipment they need? Can the health department respond to a public health emergency? Can Child Protective Services respond when a child is in danger? Can inspectors make sure buildings are safe? Can counties maintain parks, recreation programs, elections and economic development efforts?,” Pierce said. “These amendments are about more than tax rates. We’re talking about who makes decisions for our communities, and the long-term consequences for how state and local governments fund the services those same communities depend on. Bringing knowledgeable voices directly to our district gives constituents an opportunity to understand the details, ask questions and make informed decisions at the ballot box.”

The event is open to the public.