---
type: "Bill"
title: "Property Tax/Deannexation."
description: "Property Tax/Deannexation."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2013"
identifier: "SB 97"
citation: "North Carolina SB 97 (2013)"
classification: ["bill"]
subjects: ["ANNEXATION", "LOCAL GOVERNMENT", "MUNICIPALITIES", "PLANNING & ZONING", "PRESENTED", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "TAX REFUNDS", "TAXATION", "TAXES", "PROPERTY", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 22
vote_count: 2
first_action: "2013-02-18"
last_action: "2013-04-03"
source: "openstates"
source_identifier: "ocd-bill/14c2676a-fc39-47aa-a4a4-e6a012fdae29"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2013&BillID=S97&votesToView=all"
source_hash: "a16433ef02b9e562b1c79dbeab9a5bead00cdb3b0ff70222f96d112f35503cb7"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina SB 97 (2013) — Property Tax/Deannexation.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S97v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S97v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S97v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S97v3.pdf)
5. **SL2013-19** (committee substitute) — [source](http://www.ncleg.net/Sessions/2013/Bills/Senate/PDF/S97v4.pdf)

## Votes

- Second Reading — **117–0** (pass) · lower
- Third Reading — **117–0** (pass) · lower

## Sponsors

- Goolsby — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2013-04-03** Ch. SL 2013-19 `became-law`
- **2013-04-03** Signed by Gov. 4/3/2013 `executive-signature`
- **2013-04-01** Pres. To Gov. 04/01/2013 `executive-receipt`
- **2013-03-28** Ratified
- **2013-03-27** Ordered Enrolled
- **2013-03-27** Passed 3rd Reading `passage, reading-3`
- **2013-03-26** Postponed To 03/27/2013
- **2013-03-21** Postponed To 03/26/2013
- **2013-03-20** Passed 2nd Reading `reading-2`
- **2013-03-19** Placed On Cal For 03/20/2013
- **2013-03-19** Cal Pursuant Rule 36(b)
- **2013-03-19** Reptd Fav `committee-passage-favorable`
- **2013-03-07** Ref To Com On Finance `referral-committee`
- **2013-03-07** Passed 1st Reading `reading-1`
- **2013-03-06** Rec From Senate
- **2013-03-05** Passed 3rd Reading `passage, reading-3`
- **2013-03-04** Passed 2nd Reading `reading-2`
- **2013-02-28** Com Substitute Adopted
- **2013-02-28** Reptd Fav Com Substitute `committee-passage-favorable`
- **2013-02-19** Ref To Com On Finance `referral-committee`
- **2013-02-19** Passed 1st Reading `reading-1`
- **2013-02-18** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/14c2676a-fc39-47aa-a4a4-e6a012fdae29`. Confidence: reported (aggregated from official North Carolina legislature records).