North Carolina § 143-166 - 42. Special separation allowances for local officers.

Full text of North Carolina North Carolina General Statutes § 143-166 — 42. Special separation allowances for local officers., with citation guidance and answers to common questions.

§ 143-166. 42. Special separation allowances for local officers.

On and after January 1, 1987, every sworn law enforcement officer as defined by G.S. 128-21(11d) or G.S. 143-166.50(a)(3) employed by a local government employer who qualifies under this section shall receive, beginning in the month in which the officer retires on a basic service retirement under the provisions of G.S. 128-27(a), an annual separation allowance equal to eighty-five hundredths percent (0.85%) of the annual equivalent of the base rate of compensation most recently applicable to the officer for each year of creditable service. The allowance shall be paid in equal installments on the payroll frequency used by the employer. To qualify for the allowance, the officer shall: Have (i) completed 30 or more years of creditable service or (ii) have attained 55 years of age and completed five or more years of creditable service; and Not have attained 62 years of age; and Have completed at least five years of continuous service as a law enforcement officer as herein defined immediately preceding a service retirement. Any break in the continuous service required by this subsection because of disability retirement or disability salary continuation benefits shall not adversely affect an officer's qualification to receive the allowance, provided the officer returns to service within 45 days after the disability benefits cease and is otherwise qualified to receive the allowance. As used in this section, "creditable service" means the service for which credit is allowed under the retirement system of which the officer is a member, provided that at least fifty percent (50%) of the service is as a law enforcement officer as herein defined. Payment to a retired officer under the provisions of this section shall cease at the first of: The death of the officer; The last day of the month in which the officer attains 62 years of age; or The first day of reemployment by a local government employer in any capacity. Notwithstanding the provisions of subdivision (3) of subsection (c) of this section, payments to a retired officer shall not cease when a local government employer employs a retired officer for any of the following: In a public safety position in a capacity not requiring participation in the Local Governmental Employees' Retirement System. In service to a county board of elections on an election day in a capacity that complies with G.S. 128-21(19) and does not result in cessation or suspension of the retiree's benefit from the Local Government Employees' Retirement System. This section does not affect the benefits to which an individual may be entitled from State, local, federal, or private retirement systems. The benefits payable under this section shall not be subject to any increases in salary or retirement allowances that may be authorized by local government employers or for retired employees of local governments. The governing body of each local employer shall determine the eligibility of employees for the benefits provided herein. The governing body of each local employer shall make the payments set forth in subsection (a) of this section to those persons certified under subsection (e) of this section from funds available. History (1985 (Reg. Sess., 1986), c. 1019, s. 2; 2009-396, s. 1; 2018-25, s. 1.) Editor's Note. - This section, as rewritten by Session Laws 2009-396, s. 1, effective July 31, 2009, is applicable prospectively to payments required by this act whether the officer retired before, on, or after July 31, 2009. Session Laws 2009-396, s. 2, provides: "Nothing in this act shall be deemed to (i) entitle a law enforcement officer to retroactive payments of any benefit for the period prior to the effective date of this act for which the officer's employer previously determined that the officer was not entitled; (ii) prospectively deny payment of an annual separation allowance to an officer who was previously determined by the officer's employer to be eligible for such benefit; (iii) apply to any pending litigation related to the special separation allowance; or (iv) extend the payment beyond the date when payment shall cease pursuant to G.S. 143-166.42(c) , as enacted by Section 1 of this act." At the direction of the Revisor of Statutes, in 2011, the reference to "G.S. 128-21(11b)" near the beginning of subsection (a) was changed to "G.S. 128-21(11c)" to conform to the redesignation of subdivision (11b) as (11c) as a result of changes made to the section by Session Laws 2011-92. In 2012, the reference to "G.S. 128-21(11c)" near the beginning of subsection (a) was changed to "G.S. 128-21(11d)" to conform to the redesignation of G.S. 128-21 (11c) as G.S. 128-21 (11d) by Session Laws 2012-185. Effect of Amendments. - Session Laws 2018-25, s. 1, effective June 22, 2018, designated the former second paragraph of subsection (c) as subsection (c1) and rewrote such subsection.

Source: official North Carolina text · Last verified 2026-08-27

Frequently Asked Questions About North Carolina § 143-166

What does North Carolina General Statutes § 143-166 cover?

Section 143-166 ("42. Special separation allowances for local officers.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite North Carolina § 143-166?

A common citation format is "North Carolina General Statutes § 143-166" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of North Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.

How does North Carolina § 143-166 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.