S.846

Deannex Certain Property/Red Oak

Chamber Passed·5/14/26

Removes specific property from the Town of Red Oak's corporate limits and adjusts tax implications.

This bill removes two parcels of land from the corporate limits of the Town of Red Oak, identified by Nash County Parcel Identification Numbers 382110465092 and 382115547627. The act specifies that any existing liens for ad valorem taxes or special assessments by the Town of Red Oak remain valid and enforceable. Property within the removed territory is no longer subject to municipal taxes for taxable years beginning on or after July 1, 2026. The act becomes effective June 30, 2026.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the Senate · 43–0 · May 14
Current
Election Law Committee
Next
House floor vote

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

43 Yea

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0 Nay

6 Absent

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Calendar

May 6

1:00 PM

Finance Hearing

May 6

1:00 PM

Finance Hearing

History

May 28

House

Withdrawn From Com

May 28

House

Re-ref to the Com on Election Law, if favorable, Rules, Calendar, and Operations of the House

May 18

House

Passed 1st Reading