North Carolina SB 214: Various Local Provisions VII.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025

SESSION LAW 2026-2
SENATE BILL 214

*S214-v-6*
AN ACT REMOVING CERTAIN DESCRIBED PROPERTY FROM THE CORPORATE
LIMITS OF THE CITY OF SOUTHPORT, REMOVING CERTAIN DESCRIBED
PROPERTY FROM THE CORPORATE LIMITS AND THE EXTRATERRITORIAL
JURISDICTION OF THE TOWN OF YADKINVILLE, REMOVING CERTAIN
DESCRIBED PROPERTY FROM THE CORPORATE LIMITS OF THE CITY OF
KANNAPOLIS, REMOVING CERTAIN DESCRIBED PROPERTY FROM THE
EXTRATERRITORIAL JURISDICTION OF THE TOWN OF SUNSET BEACH, AND
REMOVING THE CAP ON SATELLITE ANNEXATIONS FOR THE TOWN OF EAST
SPENCER.

The General Assembly of North Carolina enacts:

PART I. CITY OF SOUTHPORT DEANNEXATION
SECTION 1.(a) The following described property, identified by Brunswick County
Tax Office Parcel Number, is removed from the corporate limits of the City of Southport:
221MB015, 221MB020, and 221MB02001.
SECTION 1.(b) This section has no effect upon the validity of any liens of the City
of Southport for ad valorem taxes or special assessments outstanding before the effective date of
this section. Such liens may be collected or foreclosed upon after the effective date of this section
as though the property were still within the corporate limits of the City of Southport.
SECTION 1.(c) This section becomes effective June 30, 2026. Property in the
territory described in subsection (a) of this section as of January 1, 2026, is no longer subject to
municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2026.

PART II. TOWN OF YADKINVILLE DEANNEXATION/ETJ
SECTION 2.(a) The following described property, identified by Yadkin County Tax
Property Identification Number, is removed from the corporate limits and the extraterritorial
jurisdiction of the Town of Yadkinville: 5816103271.
SECTION 2.(b) This section has no effect upon the validity of any liens of the Town
of Yadkinville for ad valorem taxes or special assessments outstanding before the effective date
of this section. Such liens may be collected or foreclosed upon after the effective date of this
section as though the property were still within the corporate limits of the Town of Yadkinville.
SECTION 2.(c) This section becomes effective June 30, 2026. Property in the
territory described in subsection (a) of this section as of January 1, 2026, is no longer subject to
municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2026.

PART III. CITY OF KANNAPOLIS DEANNEXATION
SECTION 3.(a) The following described properties, identified by Cabarrus County
Tax Property Identification Numbers, are removed from the corporate limits of the City of
Kannapolis: 46928542120000 and 46927593330000.
SECTION 3.(b) This section has no effect upon the validity of any liens of the City
of Kannapolis for ad valorem taxes or special assessments outstanding before the effective date

Page 2 Session Law 2026-2 Senate Bill 214
of this section. Such liens may be collected or foreclosed upon after the effective date of this
section as though the property were still within the corporate limits of the City of Kannapolis.
SECTION 3.(c) This section becomes effective June 30, 2026. Property in the
territory described in subsection (a) of this section as of January 1, 2026, is no longer subject to
municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2026.

PART IV. SUNSET BEACH ETJ
SECTION 4.(a) Notwithstanding G.S. 160D-202 or any other provision of law, the
Town of Sunset Beach shall not exercise any powers of extraterritorial jurisdiction as provided
in Article 2 of Chapter 160D of the General Statutes or its predecessor, Article 19 of Chapter
160A of the General Statutes, over the territory identified by Brunswick County Parcel
Identification Number 2273A155.
SECTION 4.(b) The relinquishment of jurisdiction by the Town of Sunset Beach
over the area identified in subsection (a) of this section shall become effective on the date this
act becomes law; provided, however, the Town of Sunset Beach's development regulations and
powers of enforcement shall remain in effect in that area until the time provided in
G.S. 160D-202(h).

PART VI. TOWN OF EAST SPENCER SATELLITE ANNEXATION CAP REMOVAL
SECTION 6. G.S. 160A-58.1(b), as amended by Section 1 of S.L. 2025-14, reads as
rewritten:
"(b) A noncontiguous area proposed for annexation must meet all of the following
standards:
...
(5) The area within the proposed satellite corporate limits, when added to the area
within all other satellite corporate limits, may not exceed ten percent (10%)
of the area within the primary corporate limits of the annexing city.
This subdivision does not apply to the Cities of Archdale, Asheboro,
Belmont, Claremont, Concord, Conover, Durham, Elizabeth City, Gastonia,
Greenville, Hickory, Kannapolis, Kings Mountain, Locust, Lowell, Marion,
Mount Airy, Mount Holly, New Bern, Newton, Oxford, Randleman, Roanoke
Rapids, Rockingham, Saluda, Sanford, Salisbury, Shelby, Southport,
States