Washington Deannexation.

2025-2026 Session Introduced by Bob Brinson and 1 co-sponsor

Deannexes an 18.93-acre parcel from the City of Washington, removing municipal taxes on it starting July 1, 2026, while keeping existing liens enforceable.

Reptd Fav

#annexation;local;localgovernment;municipalities;planning&zoning;washingtoncounty;washington

Summary: Senate Bill 832 (2025 Session) – Washington Deannexation

Purpose
- The bill seeks to deannex a defined parcel of land from the City of Washington in Beaufort County, North Carolina. In plain terms, it removes the described property from the city’s corporate limits.

Key Provisions
- Section 1: Deannexation Description
- The act specifies the exact parcel to be removed from the City of Washington’s corporate limits. The legal description identifies a property totaling approximately 18.93 acres, with a detailed metes-and-bounds boundary description and coordinates referenced to a survey by Sorrell Land Surveying, Inc., dated May 2, 2023.
- The property is located in the City of Washington, Beaufort County, NC, and is described by a series of directional courses and distances, including references to Airport Road and Market Street Extension.

Section 2: Tax Liens

The act does not affect the validity or collection of any liens (including ad valorem taxes or special assessments) that were outstanding before the act’s effective date. Those liens may still be collected or foreclosed as if the property remained within the City of Washington at the time the liens were created.

Section 3: Effective Date and Tax Implications

Effective date: June 30, 2026.
Tax transition: Property that is within the deannexed territory as of January 1, 2026 will no longer be subject to municipal (city) taxes for tax years beginning on or after July 1, 2026. In other words, municipal property tax applicability ends for this parcel starting with the 2026-2027 tax year.

Sponsors and Status
- Primary Sponsor: Senator Brinson
- Co-sponsors: Senator Bob Brinson (listed as primary sponsor?) and Senator Tim Moffitt
- Status: Filed in the Senate on April 23, 2026
- Jurisdiction: North Carolina

Affected Parties and Impacts
- Property: The identified 18.93-acre parcel will be removed from the City of Washington’s corporate limits.
- City of Washington: Loses jurisdiction over the deannexed parcel for municipal purposes beginning July 1, 2026, including eligibility for municipal taxes on the parcel for the 2026-2027 tax year onward.
- Property Owners/Taxpayers: After June 30, 2026, property within the deannexed area would be subject to Beaufort County (and possibly other non-municipal) tax regimes, rather than City of Washington property taxes, starting with the 2026-2027 tax year.
- Liens: Existing city liens as of the effective date remain enforceable after deannexation, per Section 2.

Procedural and Timeline Highlights
- Effective date: June 30, 2026.
- Tax treatment change: Municipal taxes cease for the deannexed property for tax years beginning on or after July 1, 2026 (i.e., 2026-2027 tax year).
- Important timing note for property owners: Be aware that liens outstanding before the effective date remain in effect, even though the property is no longer in the city.

Overall Impact
- This bill formalizes the removal of a precisely described 18.93-acre property from the City of Washington’s limits and adjusts tax administration by shifting municipal tax responsibility away from the city to the relevant non-city jurisdiction starting in mid-2026. It preserves existing liens and their enforceability despite deannexation.