House Bill 336 removes seven specifically identified parcels, by Haywood County tax property identification number, from the corporate limits of the Town of Maggie Valley. In practical terms, the bill deannexes those properties from the town beginning June 30, 2025, so they will no longer be part of the municipality after that date.
The bill also preserves the town’s ability to collect or foreclose on any existing ad valorem tax liens or special assessment liens that were already outstanding before the effective date. For tax purposes, property in the affected territory as of January 1, 2025, is no longer subject to municipal taxes for taxable years beginning on or after July 1, 2025.
HB336 changes municipal boundaries in Haywood County by removing specified property from the Town of Maggie Valley’s corporate limits. This affects the town’s taxing authority over the deannexed parcels, ending future municipal ad valorem taxation and special assessment obligations tied to town status, while leaving preexisting liens intact for collection or foreclosure. The bill primarily affects the town, the owners of the listed parcels, and local tax administration.
No committee transcript or recorded vote information was provided, so there is no direct evidence of debate or opposition in the supplied materials. The bill’s committee substitute history and favorable committee actions suggest it moved forward without documented controversy in the available record.
The text itself does not identify any substantive policy dispute, and the provided materials include no hearing transcript or vote breakdown showing disagreement. The only potentially contentious issue inherent in the bill is the deannexation of specific properties from Maggie Valley, which can affect municipal tax revenue, service boundaries, and property owners’ obligations, but no named opponents or supporters are included in the record provided.