SB 214 North Carolina Senate · 2025-2026 Session

Various Local Provisions VII.

SB 214 removes two specific parcels of land (11.6 acres and 14.4 acres) from the corporate limits of the Town of Four Oaks in Johnston County. The bill directly affects the property owners of these tracts by ending their obligation to pay municipal taxes for tax years starting July 1, 2025. Key provisions include preserving existing tax liens for past taxes and making the change effective June 30, 2025. The bill does not alter current tax collection rights for outstanding obligations prior to the effective date.
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
Jul 2025
Senate Passage
Apr 2026
House Passage
May 2026
Signed into Law
May 2026
Introduced Feb 27, 2025 Signed May 7, 2026
Maddy AI version diff · 6 comparisons

What changed between versions

Ratified SL 2026-2 · 1 edit
MINOR
This bill was formally enacted into law and renumbered from Senate Bill 214 to Session Law 2026-2. The substantive policy content regarding property tax exemptions remains unchanged, but the document now carries the official status of a ratified law rather than a draft proposal.
Scope change
The scope of the law itself has not changed; only its legal status and version number were updated to reflect its ratification.
TECHNICAL

The bill's title was updated to reflect its new status as 'Session Law 2026-2' instead of 'Ratified Bill', and the version number was incremented from S214-v-5 to S214-v-6.

Floor votes · Senate Apr 30, 2026 · House May 6, 2026

How they voted

510
Passed · 10 other
Total votes 61
Apr 30, 2026
D Democratic26
20 Yea 6
76% Yea
R Republican35
31 Yea 4
88% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
58
Key actions
14
Committee
14
May 6, 2026
Lower · Passed
Conf Report Adopted 3rd
lower
Apr 30, 2026
Upper · Passed
Conf Report Adopted 3rd
upper
Apr 29, 2026
Upper · Passed
Conf Report Passed 2nd
upper
Apr 29, 2026
Lower · Passed
Conf Report Adopted 2nd
lower
Apr 22, 2026
Upper · Passed
Conf Report Passed 2nd
upper
Jul 31, 2025
Committee
Ref To Com On Rules and Operations of the Senate
upper
Jul 30, 2025
Lower · Passed
Passed 3rd Reading
lower
Jul 28, 2025
Lower · Passed
Reptd Fav
lower
Jun 24, 2025
Committee
Re-ref Com On Rules, Calendar, and Operations of the House
lower
Jun 24, 2025
Lower · Passed
Reptd Fav Com Sub 2
lower
Jun 17, 2025
Committee
Re-ref Com On Finance
lower
Jun 17, 2025
Lower · Passed
Reptd Fav Com Substitute
lower
Jun 11, 2025
Committee
Re-ref to the Com on State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House
lower
Apr 1, 2025
Committee
Ref To Com On Rules, Calendar, and Operations of the House
lower
Mar 27, 2025
Upper · Passed
Passed 3rd Reading
upper
Mar 19, 2025
Upper · Passed
Reptd Fav
upper
Mar 18, 2025
Committee
Re-ref Com On Rules and Operations of the Senate
upper
Mar 18, 2025
Upper · Passed
Com Substitute Adopted
upper
Mar 18, 2025
Upper · Passed
Reptd Fav Com Substitute
upper
Mar 11, 2025
Committee
Re-ref Com On Finance
upper
Mar 11, 2025
Upper · Passed
Reptd Fav
upper
Mar 3, 2025
Committee
Ref to State and Local Government. If fav, re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate
upper
Feb 27, 2025
Introduced
Filed
upper
0 primary · 1 co-sponsor

Sponsors

No sponsor information available.