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Bill Summary · HB 147

Summary — HB 147: Elizabeth City and King / Deannexations (North Carolina)

Main purpose

HB 147 is a local act that removes specified parcels from the corporate limits of two municipalities — the City of Elizabeth City (Pasquotank County) and the City of King (Stokes County). The bill effects deannexation of the identified properties and sets the tax and lien consequences of that removal.

Key provisions

  • Deannexation — Elizabeth City:
    • Removes Lot No. 1 (6.89 acres) in Mount Hermon Township, Pasquotank County.
    • Legal reference: “Minor Subdivision for Storage to Go, LLC,” dated 04/16/2021; recorded in Map Book 73, Page 23 (Pasquotank County Registry).
  • Deannexation — City of King (Stokes County):
    • Removes Tracts I and II identified by Stokes County tax parcel IDs 6901279265 and 6901371165.
    • Removes Tract III: the portion of Century Oak Drive right-of-way lying south of a new line described between specified parcel corners (as shown in the Stokes County GIS).
  • Liens preserved:
    • The act expressly states it does not affect the validity of any liens (ad valorem tax liens or special assessments) outstanding before the effective date; such liens remain collectible or subject to foreclosure as if the property were still inside the city limits.
  • Tax effect timing:
    • For property described in the bill that was located in the affected territory on January 1, 2025, municipal taxes will no longer apply for taxable years beginning on or after July 1, 2025.
  • Effective date:
    • The deannexation provisions take effect June 30, 2025 (with the tax change applying to taxable years beginning July 1, 2025).

Who is affected

  • Property owners of the described parcels (they will no longer be within Elizabeth City or King municipal boundaries after the effective date).
  • The Cities of Elizabeth City and King (changes to municipal boundaries and taxable base).
  • Pasquotank and Stokes counties (jurisdictional/tax administration changes).
  • Potentially service providers (municipal utilities, police/EMS) and local planning/zoning authorities — though the bill itself addresses only corporate-limit removal, taxes, and liens; it does not specify changes to service agreements, utility connections, zoning, or annexation procedures.

Practical impact and considerations

  • Municipal tax revenue: the city tax base will exclude these parcels for the specified tax years beginning July 1, 2025.
  • Outstanding municipal liens and assessments remain enforceable despite deannexation.
  • The act does not detail transfers of service responsibility, zoning changes, or utility obligations — those issues would follow normal local government procedures or separate agreements.
  • Administrative implementation: county tax offices and municipal records must update parcel jurisdiction and tax billing to reflect the change effective for the stated tax year.

Procedural note

  • The bill text used here is the third edition (consolidated) which adds the King deannexations to an earlier Elizabeth City deannexation provision and contains the effective-date and lien-preservation language described above.

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

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