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Bill Summary · SB 846

Summary of S.B. 846 (North Carolina) – Deannex Certain Property/Red Oak

Purpose

S.B. 846 seeks to remove specific described parcels of land from the corporate limits of the Town of Red Oak, Nash County. The bill specifies which parcels are deannexed and outlines transitional tax implications and effectiveness timing.

Key Provisions

  • Deannexation target (Section 1(a)): The following Nash County parcels are removed from Red Oak’s corporate limits:

    • Parcel ID 382110465092
    • Parcel ID 382115547627

  • Liens and existing obligations (Section 1(b)): The act does not affect the validity or collectability of any existing ad valorem tax liens or special assessments that were outstanding before the act’s effective date. Such liens may be collected or foreclosed as if the property remained within Red Oak for tax purposes despite deannexation.

  • Effective date and tax treatment (Section 2):

    • The act becomes effective June 30, 2026.
    • Property within the deannexed territory, as of January 1, 2026, will no longer be subject to municipal property taxes imposed by the Town of Red Oak for taxable years beginning on or after July 1, 2026.

Who is Affected

  • Property owners in the two listed parcels (Nash County Parcels 382110465092 and 382115547627) will transition out of Red Oak’s municipal jurisdiction for property tax purposes starting with the 2026-2027 fiscal year.
  • Municipality (Town of Red Oak): Loses municipal jurisdiction over the two parcels effective mid-2026, which affects tax collection and potentially service provision for those parcels after deannexation.

Procedural and Timeline Details

  • Effective date: June 30, 2026.
  • Tax year transition: For taxes due in and after July 1, 2026, the deannexed parcels are no longer subject to Red Oak’s municipal property taxes.
  • Continuing liens: Existing tax liens or special assessments on the parcels remain valid and enforceable as if the property remained within Red Oak for lien purposes, notwithstanding deannexation.

Notes

  • The bill is labeled as a local act and is sponsored by Senator Lisa Barnes (principal sponsor) with the primary sponsor listed as Senator Barnes.
  • The action history shows the bill was filed on April 27, 2026, and is designated as S.B. 846 for the 2025 session.

Compiled from official sources — confirm details with the bill’s official record.

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