---
type: "Bill"
title: "Defer Tax on Builders' Inventory."
description: "Defer Tax on Builders' Inventory."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2009"
identifier: "HB 852"
citation: "North Carolina HB 852 (2009)"
classification: ["bill"]
subjects: ["COMMERCE", "CONSTRUCTION", "FISCAL NOTES", "HOUSING", "PRESENTED", "PROPERTY", "RATIFIED", "REAL ESTATE", "TAXATION", "TAXES", "PROPERTY", "TITLE CHANGE", "REP. BRUBAKER", "REP. HOLLIMAN", "CHAPTERED", "REP. DICKSON"]
status: "enacted"
primary_sponsors: ["Brubaker", "Dickson", "Holliman"]
version_count: 6
action_count: 19
vote_count: 2
first_action: "2009-03-26"
last_action: "2009-07-17"
source: "openstates"
source_identifier: "ocd-bill/2ae37e48-ed2e-4fdf-9bad-c89f20a8db6c"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2009&BillID=H852&votesToView=all"
source_hash: "1c5b32d341b3b426ed8a48bf6bad38f8996e19c9efa31ed5e14d5fda39730c6f"
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 HB 852 (2009) — Defer Tax on Builders' Inventory.

## 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/2009/Bills/House/PDF/H852v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/House/PDF/H852v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/House/PDF/H852v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/House/PDF/H852v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/House/PDF/H852v4.pdf)
6. **SL2009-308** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/House/PDF/H852v5.pdf)

## Votes

- Second Reading — **44–2** (pass) · upper
- Second Reading — **106–8** (pass) · lower

## Sponsors

- Brubaker — primary (person)
- Dickson — primary (person)
- Holliman — primary (person)
- Coates — cosponsor (person)
- Dockham — cosponsor (person)
- Dollar — cosponsor (person)
- Howard — cosponsor (person)
- Lucas — cosponsor (person)
- Martin — cosponsor (person)
- Moore — cosponsor (person)
- Neumann — cosponsor (person)
- Pierce — cosponsor (person)
- Ross — cosponsor (person)
- Spear — cosponsor (person)
- Steen — cosponsor (person)
- Wainwright — cosponsor (person)

## Timeline

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

- **2009-07-17** Ch. SL 2009-308 `became-law`
- **2009-07-17** Signed By Gov. 7/17/2009 `executive-signature`
- **2009-07-10** Pres. To Gov. 7/10/2009 `executive-receipt`
- **2009-07-09** Ratified
- **2009-07-08** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2009-07-01** Placed On Cal For 7/8/2009
- **2009-07-01** Reptd Fav `committee-passage-favorable`
- **2009-06-29** Ref To Com On Finance `referral-committee`
- **2009-06-29** Rec From House
- **2009-06-25** Passed 3rd Reading `passage, reading-3`
- **2009-06-25** Passed 2nd Reading `reading-2`
- **2009-06-24** Placed On Cal For 6/25/2009
- **2009-06-24** Cal Pursuant Rule 36(b)
- **2009-06-24** Reptd Fav Com Sub 2 `committee-passage-favorable`
- **2009-06-04** Re-ref Com On Finance `referral-committee`
- **2009-06-04** Reptd Fav Com Substitute `committee-passage-favorable`
- **2009-03-30** Ref to the Com on Commerce, Small Business, and Entrepreneurship, if favorable, Finance `referral-committee`
- **2009-03-30** Passed 1st Reading `reading-1`
- **2009-03-26** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2ae37e48-ed2e-4fdf-9bad-c89f20a8db6c`. Confidence: reported (aggregated from official North Carolina legislature records).