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GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 2
HOUSE BILL 1058
Committee Substitute Favorable 5/12/26
Short Title: Deannexations/Limit Certain Powers. (Local)
Sponsors:
Referred to:
April 28, 2026
*H1058-v-2*
A BILL TO BE ENTITLED 1
AN ACT TO REMOVE CER TAIN DESCRIBED PROPE RTY FROM THE CORPORA TE 2
LIMITS OF THE TOWN O F VASS, THE TOWN OF RED OAK, THE TOWN OF 3
KERNERSVILLE, AND TH E VILLAGE OF WALNUT CREEK AND TO LIMIT 4
CERTAIN POWERS OF THE VILLAGE OF WALNUT CREEK. 5
The General Assembly of North Carolina enacts: 6
7
TOWN OF VASS DEANNEXATION 8
SECTION 1.(a) The following described property, identified by Moore County Tax 9
Property Identification Numbers, is removed from the corporate limits of the Town of Vass: 10
950300365918, 950300363850, 950300362794, and 950300361693. 11
SECTION 1.(b) This section has no effect upon the validity of any liens of the Town 12
of Vass for ad valorem taxes or special assessments outstanding before the effective date of this 13
section. Such liens may be collected or foreclosed upon after the effective date of this section as 14
though the property were still within the corporate limits of the Town of Vass. 15
SECTION 1.(c) This section becomes effective June 30, 2026. Property in the 16
territory described in this section as of January 1, 2026, is no longer subject to municipal taxes 17
for taxes imposed for taxable years beginning on or after July 1, 2026. 18
19
TOWN OF RED OAK DEANNEXATION 20
SECTION 2.(a) The following described property, identified by Nash County Parcel 21
Identification Numbers, is removed from the corporate limits of the Town of Red Oak: 22
382110465092 and 382115547627. 23
SECTION 2.(b) This section has no effect upon the validity of any liens of the Town 24
of Red Oak for ad valorem taxes or special assessments outstanding before the effective date of 25
this section. Such liens may be collected or foreclosed upon after the effective date of this section 26
as though the property were still within the corporate limits of the Town of Red Oak. 27
SECTION 2.(c) This sectio n becomes effective June 30, 2026. Property in the 28
territory described in this section as of January 1, 2026, is no longer subject to municipal taxes 29
for taxes imposed for taxable years beginning on or after July 1, 2026. 30
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TOWN OF KERNERSVILLE DEANNEXATION 32
SECTION 3.(a) The following described property, identified by Forsyth County Tax 33
Property Identification Number, is removed from the corporate limits of the Town of 34
Kernersville: 6896-04-9921. 35
General Assembly Of North Carolina Session 2025
Page 2 House Bill 1058-Second Edition
SECTION 3.(b) This section has no effect upon the validity of any liens of the Town 1
of Kernersville for ad valorem taxes or special assessments outstanding before the effective date 2
of this section. Such liens may be collected or foreclosed upon after the effective date of this 3
section as though the property were still within the corporate limits of the Town of Kernersville. 4
SECTION 3.(c) This section becomes effective June 30, 2026. Property in the 5
territory described in this section as of January 1, 2026, is no longer subject to municipal taxes 6
for taxes imposed for taxable years beginning on or after July 1, 2026. 7
8
VILLAGE OF WALNUT CREEK DEANNEXATION 9
SECTION 4.(a) The following described property, as identified by Wayne County 10
Tax Parcel Identification Numbers, is removed from the corporate limits of the Village of Walnut 11
Creek: 12
PARCEL A: 13
The portion of Parcel No. 3536159662 lying north of Dollard Town Road (State Road No. 14
1727), being approximately 1 acre and more particularly described in the deed to Diamond 15
Poultry Farms, Inc. (now Sleepy Creek Farms, Inc.), dated November 7, 1961, and recorded in 16
Deed Book 559, Page 134, of the Wayne County Registry. 17
PARCEL B: 18
Parcel No. 3536267029, including the right -of-way of Dollard Town Road (State Road No. 19
1727), being approximately 19 acres and more particularly described in the deed to Sleepy Creek 20
Farms, Inc., dated August 26, 1996, and recorded in Deed Book 1552, Page 890, of the Wayne 21
County Registry. 22
PARCEL C: 23
Parcel No. 3536370039, being approximately 23 acres and more particularly described in the 24
deed to Goldsboro Milling Company, dated September 9, 1980, and recorded in Book 993, Page 25
280, of the Wayne County Registry. 26
SECTION 4.(b) This section has no effect upon the validity of any liens of the 27
Village of Walnut Creek for ad valorem taxes or special as sessments outstanding before the 28
effective date of this section. Such liens may be collected or foreclosed upon after the effective 29
date of this section as though the property were still within the corporate limits of the Village of 30
Walnut Creek. 31
SECTION 4 .(c) This section becomes effective June 30, 2026. Property in the 32
territory described in this section as of January 1, 2026, is no longer subject to municipal taxes 33
for taxes imposed for taxable years beginning on or after July 1, 2026. 34
35
LIMIT CERTAIN POWERS OF THE VILLAGE OF WALNUT CREEK 36
SECTION 5.(a) Chapter 55 of the 1977 Session Laws is repealed. 37
SECTION 5.(b) Notwithstanding the provisions of G.S. 160D-202, or any other 38
provision of law, the Village of Walnut Creek shall not exercise any powers gra nted to cities in 39
Chapter 160D of the General Statutes in any area beyond its contiguous corporate limits. 40
SECTION 5.(c) The relinquishment of jurisdiction by the Village of Walnut Creek 41
over the area beyond its contiguous corporate limits shall become effective on the date this act 42
becomes law; provided, however, the Village's development regulations and powers of 43
enforcement shall remain in effect in that area until the time provided in G.S. 160D-202(h). 44
SECTION 5.(d) Notwithstanding subsection (c) of this section or any other 45
provision of law to the contrary, any acquisition, conveyance, transfer, or acceptance of real 46
property or interest in real or personal property by the Village of Walnut Creek occurring prior 47
to the effective date of this section is hereby ratified, validated, confirmed, and approved in all 48
respects as if the Village of Walnut Creek had possessed fu ll legal authority to undertake such 49
action at the time it occurred. 50
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General Assembly Of North Carolina Session 2025
House Bill 1058-Second Edition Page 3
EFFECTIVE DATE 1
SECTION 6. Except as otherwise provided, this act is effective when it becomes 2
law. 3