- See also: School bond and tax elections in North Carolina
In North Carolina, school districts are only required to hold elections if a school district needs to exceed debt limits mandated by the North Carolina Constitution. North Carolina is one of eleven states that has a constitutionally mandated debt limit for school districts. Under North Carolina law, a school district cannot take debt that exceeds two-thirds of their current debt without voter approval. The provision in the Constitution is for all local government units including school districts. However, North Carolina does not mandate elections for bond issues and exceeding levy caps. The Board of County Commissioners in where the school district is located have the power to approve a school district's budget or tax levy. All bond issues for school districts must be approved by the state government.