Amends GS 163-287 to provide (a) a special election for a city may only be held at the same time as the municipal or state general elections and (b) a special election for a county or special district may only be held at the same time as the state general election. Includes an exception for a special election related to a bond referendum if the Local Government Commission finds that an emergency to the public health or safety requires an earlier date. Makes conforming changes to impose the same restrictions on special elections related to alcoholic beverages (GS 18B-601(f)), sales and use tax (GS 105-465, 105-473(a)), referendums on municipal charter amendments by ordinance (GS 160A-103), referendums on municipal charter amendments by initiative petition (GS 160A-104), and referendums on adoption of alterations to county boards of commissioners (GS 153A-60). Amends GS 159-61(b), which governs scheduling bond referenda, to require that referenda be scheduled consistent with the restrictions in GS 163-287 except when the Local Government Commission finds that an emergency to the public health or safety necessitates an earlier date. In such emergencies, the law would remain unchanged. Effective with respect to elections held on or after January 1, 2012.