Conference committee substitute to the 4th edition makes the following changes. Organizes the act into parts. Makes conforming changes to the act’s titles.
Makes the following changes.
Part I.
Sets the effective date of the act’s provisions pertaining to the City of Southport deannexation as June 30, 2026 (was, when the act became law). Deems property in the described territory as of January 1, 2026, no longer subject to municipal taxes for taxable years beginning on or after July 1, 2026.
Part II.
Sets the effective date of the act’s provisions pertaining to the Town of Yadkinville deannexation as June 30, 2026 (was, when the act became law). Deems property in the described territory as of January 1, 2026, no longer subject to municipal taxes for taxable years beginning on or after July 1, 2026.
Part III.
Sets the effective date of the act’s provisions pertaining to the City of Kannapolis deannexation as June 30, 2026 (was, when the act became law). Deems property in the described territory as of January 1, 2026, no longer subject to municipal taxes for taxable years beginning on or after July 1, 2026.
Adds the following content.
Part IV.
Prohibits Sunset Beach from exercising any powers of extraterritorial jurisdiction granted to cities in GS Chapter 160D (Local Planning and Development Regulation) or its predecessor over the territory identified by the specified Brunswick County Parcel. Makes Sunset Beach’s relinquishment of jurisdiction over the area beyond its contiguous corporate limits effective on the date this act becomes law but leaves Sunset Beach’s development regulations and powers of enforcement in effect in that area until the time provided in the specified statute.
Part V.
Authorizes Franklin County to acquire, including by condemnation, real property or an interest in real property located in Halifax, Vance, or Warren County, without the consent or approval of the other county's Board of Commissioners.
Part VI.
Amends GS 160A-58.1 as amended, to remove the cap on satellite annexations for the Town of East Spencer.
Part VII.
Instructs that any member of the Forsyth County Board of Commissioner and all nine members of the Winston-Salem/Forsyth County Board of Education receiving a certificate of election in 2026 will serve a two-year term.
Amends Section 1(c) of SL 2023-31 (staggering the terms of the Winston-Salem/Forsyth County Board of Education) to extend the start-date that implements the staggering of terms by two years, from 2026 to 2028. Makes conforming changes to the election years in the individual candidate districts. Effective the first Monday in December 2026.
Part VIII.
Effective when the act becomes law, except as otherwise provided.
Bill Summaries: S214 (2025-2026 Session)
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Bill S 214 (2025-2026)Summary date: Apr 21 2026 - View summary
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Bill S 214 (2025-2026)Summary date: Jun 24 2025 - View summary
House committee substitute to the 3rd edition makes the following changes. Makes conforming changes to the act’s titles.
Deletes the following provisions:
- Removing the two described tracts from the corporate limits of the Town of Four Oaks.
- Removing the specified tract from the corporate limits of the City of Creedmoor.
- Specifying that the property removed in the described area of Kannapolis as of January 1, 2025, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2025.
Adds the following content.
Removes the two described tracts from the corporate limits of the City of Southport. Specifies that this section has no effect upon the validity of any liens of the City for ad valorem taxes or special assessments outstanding before the act's effective date; allows those liens to be collected or foreclosed upon after the effective date of this act as though the property were still within the City’s corporate limits.
Removes the described tract from the corporate limits of the Town of Yadkinville. Specifies that this section has no effect upon the validity of any liens of the Town for ad valorem taxes or special assessments outstanding before the act's effective date; allows those liens to be collected or foreclosed upon after the effective date of this act as though the property were still within the Town's corporate limits.
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Bill S 214 (2025-2026)Summary date: Jun 17 2025 - View summary
House committee substitute to the 2nd edition adds the following and makes conforming changes to the act's titles.
Removes the specified property from Kannapolis's corporate limits. Specifies that this has no effect upon the validity of any liens of the City for ad valorem taxes or special assessments outstanding before the section's effective date; allows those liens to be collected or foreclosed upon after the effective date as though the property were still within the City's corporate limits. Effective June 30, 2025. Specifies that property in the described area as of January 1, 2025, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2025. Makes additional conforming and technical changes.
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Bill S 214 (2025-2026)Summary date: Mar 18 2025 - View summary
Senate committee substitute to the 1st edition makes the following changes.
Removes the specified tract from the corporate limits of the City of Creedmoor. Specifies that this act has no effect upon the validity of any liens of the City for ad valorem taxes or special assessments outstanding before the act's effective date; allows those liens to be collected or foreclosed upon after the effective date of this act as though the property were still within the City's corporate limits. Effective June 30, 2025. Specifies that property in the described area as of January 1, 2025, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2025. Makes additional conforming and technical changes. Changes the act's titles.
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Bill S 214 (2025-2026)Summary date: Feb 27 2025 - View summary
Removes the two described tracts from the corporate limits of the Town of Four Oaks. Specifies that this act has no effect upon the validity of any liens of the Town for ad valorem taxes or special assessments outstanding before the act's effective date; allows those liens to be collected or foreclosed upon after the effective date of this act as though the property were still within the Town's corporate limits. Effective June 30, 2025. Specifies that property in the described area as of January 1, 2025, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2025.