Annexation of Present-Use Value Land/School Capacity.

This bill requires cities in Iredell County to obtain approval from the Board of County Commissioners before annexing specific agricultural, forest, or horticultural lands that are not currently within the city's planning jurisdiction. The new rule applies to properties enrolled in present-use value taxation within the last three years and mandates that the county planning department first confirm whether zoning these areas for residential use would exceed the county's current public school capacity by more than 100%. If the annexation would strain school capacity, the county commissioners must approve the deal, and the city council can only proceed if it agrees to pay the county enough money to restore school capacity to compliance levels. The legislation takes effect on July 1, 2026, and only applies to annexation petitions received on or after that date.