Amends GS 163-287 to require a special election called by a local government or special district to be held at the same time as any other state, county, or municipal general election or at the same time as the primary election in an even-numbered year. Creates new subsections (c), (d), and (e) to exempt the following from the requirement: (1) special elections related to the public health or safety if the governing body adopts a resolution stating the need for the special election at a different time from the general election or primary; (2) municipal incorporation or recall elections pursuant to a local act of the General Assembly; and (3) municipal elections to fill vacancies pursuant to a local act of the General Assembly where more than six months remain in the term of office; if less than six months remain, the governing board may fill the vacancy. Specifies that the court's or the State Board of Elections' authority to order a new election is not impacted.

Enacts new GS 163-3 to require special elections be conducted as required by GS 163-287. Amends GS 18B-601(f) (alcoholic beverage election), GS 160A-103 (referendum petition), GS 159-61(b) (bond referendum), and GS 160A-104 (initiative petition) to conform the applicable elections to GS 163-287. Makes additional conforming and clarifying changes to various applicable statutes to provide that special elections must be conducted in accordance with GS 163-287. 

Effective with respect to special elections held on or after January 1, 2014.