NC S110

Repeals Chapter 31C of the General Statutes and enacts the Uniform Community Property Disposition at Death Act as Article 5 of Chapter 30.

Defines community property disposition at death for spouses in jurisdictions recognizing community property, allowing one-half of applicable property to pass automatically to the surviving spouse and one-half to be subject to the decedent's disposition.

Permits community-property spouses domiciled in North Carolina to partition or reclassify property by signed record, with partition presumed to result in each spouse owning one-half separate property interest.

Establishes procedural requirements for surviving spouses, heirs, devisees, or nonprobate transferees to assert claims regarding community property disposition within specific timeframes (one year from death or six months after issuance of letters testamentary/administration).

Becomes effective January 1, 2024, and applies to judicial proceedings commenced on or after that date regardless of the decedent's date of death.