North CarolinaSB 2142025-2026 SessionSenateWALLET

Various Local Provisions VII.

Sponsored By: Benton G. Sawrey (Republican)

Became Law

ANNEXATIONBOARDSCOUNTIESEDUCATIONEDUCATION BOARDSELEMENTARY EDUCATIONKINDERGARTENLOCALLOCAL GOVERNMENTMUNICIPALITIESPLANNING & ZONINGRATIFIEDSECONDARY EDUCATIONTITLE CHANGEYADKIN COUNTYBRUNSWICK COUNTYGRANVILLE COUNTYJOHNSTON COUNTYFORSYTH COUNTYROWAN COUNTYWINSTON-SALEMCHAPTEREDKANNAPOLISSOUTHPORTFOUR OAKSYADKINVILLECREEDMOORCABARRUS COUNTY

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Parcels deannexed; city taxes end in 2026

On June 30, 2026, these parcels leave their cities: Southport (Brunswick 221MB015, 221MB020, 221MB02001); Yadkinville (Yadkin 5816103271); Kannapolis (Cabarrus 46928542120000, 46927593330000). Beginning July 1, 2026, those parcels are not subject to city property taxes if they were in the described territory on January 1, 2026. Any unpaid city property tax or special assessment liens from before June 30, 2026 still stand and can be collected or foreclosed. Yadkinville also loses its outside‑town zoning power over parcel 5816103271.

Sunset Beach loses zoning over one parcel

Sunset Beach cannot use its outside‑town zoning powers over Brunswick parcel 2273A155. This change takes effect when the act becomes law. The town’s development rules still apply there for a short transition period set by state law.

East Spencer can annex more land

The 10% limit on total satellite (noncontiguous) area no longer applies to East Spencer. The town can approve more noncontiguous annexations if it meets all other state standards. Properties that are later annexed can become subject to East Spencer taxes, fees, and rules.

Sponsors & Cosponsors

Sponsor

Benton G. Sawrey
Republican • Senate

Cosponsors

There are no cosponsors for this bill.