Bill
HB 63
The bill deannexes about 62 acres from Andrews, removing four parcels from municipal taxes and governance effective July 1, 2025, while preserving existing liens.
Status & Timing
- Introduced: First reading Feb. 6, 2025 (House)
- Effective date (upon enactment): June 30, 2025
- Tax provision date: Property in the described territory as of Jan. 1, 2025 is exempt from municipal taxes for taxable years beginning on or after July 1, 2025.
Purpose / Intent
- Removes (deannexes) four discrete tracts of land from the corporate limits of the Town of Andrews (Cherokee County). The bill is a localized municipal boundary change enacted by the General Assembly.
Key provisions
- Section 1 — Deannexation: four specific parcels are removed from the Town of Andrews corporate limits. Each parcel is identified by parcel number, approximate acreage, and recorded deed reference:
- TRACT I: Parcel No. 556617114476000 — ~41.00 acres (Deed Book 666, Page 75)
- TRACT II: Parcel No. 556617213361000 — ~10.75 acres (Deed Book 1596, Page 266)
- TRACT III: Parcel No. 556618219676000 — ~2.99 acres (Deed Book 1596, Page 260)
- TRACT IV: Parcel No. 556617202977000 — ~7.26 acres (Deed Book 1596, Page 262)
- Total area removed: approximately 62.0 acres.
- Section 2 — Liens preserved: the act explicitly states it does not invalidate any preexisting liens (ad valorem tax liens or special assessments) of the Town of Andrews that were outstanding before the act’s effective date. The town may continue to collect or foreclose those liens as if the property remained inside municipal limits.
- Section 3 — Tax effect: property in the described territory as of Jan. 1, 2025 will no longer be subject to municipal taxes for taxable years beginning on or after July 1, 2025.
Who is affected
- Property owners of the listed parcels (noted above; deeds identify Douglas Cole / Douglas Cole Family Trust and Steelhouse Mountain, LLC).
- Town of Andrews: municipal boundary, tax base, service jurisdiction and planning/zoning authority will change for the removed parcels.
- Cherokee County and any affected service providers (utilities, emergency services, etc.) may experience jurisdictional or service-delivery implications.
- Holders of municipal tax liens or special assessments remain able to enforce them despite deannexation.
Practical impacts (summary)
- Owners of the described parcels will be outside Town of Andrews municipal governance after the effective date; they will not owe municipal property taxes for tax years beginning July 1, 2025 and after (subject to exemptions above).
- The town’s tax base and regulatory reach shrink by the described parcels; however, outstanding municipal liens remain collectible.
- Local zoning, permitting, utility and emergency-response responsibilities may shift according to county vs. municipal arrangements (not detailed in the bill).
Legislative note
- This is a geographically specific deannexation enacted by statute (a common approach in North Carolina for certain municipal boundary changes). The bill names parcels precisely by parcel number and recorded deed references to avoid ambiguity.
Compiled from official sources — confirm details with the bill’s official record.
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