Bill Summaries: all (2025-2026 Session)

Tracking:
  • 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.


  • 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.


  • 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.


  • 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.