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NebraskaLB1067109th Legislature 1st and 2nd SessionslegislatureWALLET

Change provisions relating to the Affordable Housing Trust Fund, the rate and disbursement of the documentary stamp tax, the Rural Workforce Housing Investment Fund, and the Middle Income Workforce Housing Investment Fund

Sponsored By: Bob Hallstrom

Signed by Governor

Revenue Committee

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 0 benefits, 1 costs, 4 mixed.

Higher deed tax now, lower 2032

When you sell or transfer Nebraska real estate, you pay a documentary stamp tax. The rate is $3.32 per $1,000 (or part) before January 1, 2032, and $2.32 per $1,000 on or after that date. For each $1,000, the county register keeps 50¢ and the State splits the rest. Before 2032, the split is 95¢ to the Affordable Housing Trust Fund, 25¢ to Site and Building, 25¢ to Homeless Shelter Assistance, 30¢ to Behavioral Health Services, 7¢ to Survivor Housing Assistance, 50¢ to Rural Workforce Housing, and 50¢ to Middle Income Workforce Housing. On and after January 1, 2032, the split stays the same except the 50¢ amounts for the Rural and Middle Income funds stop. By law, the State can only use this money for these listed funds and their purposes.

More property sales count in assessments

For property tax studies, a transfer counts as a sale when the price is over $100. It also counts as a sale if the documentary tax paid is more than $3.32 before January 1, 2032, or more than $2.32 on or after that date. This adds more transfers to the sales file used to set assessed values and may affect some property tax bills.

Affordable housing trust money locked 2027

Until July 1, 2027, the Legislature may move money from the Affordable Housing Trust Fund to other named funds. Starting July 1, 2027, transfers out are banned. The money must stay in the Trust for affordable housing uses after that date.

Middle‑income housing fund gets money, ends 2029

The Middle Income Workforce Housing Investment Fund can receive documentary stamp tax allocations, legislative transfers, grants, and private contributions. The Department of Economic Development uses it for middle‑income workforce housing projects. Beginning July 1, 2029, any money left in this fund held by the department moves to the General Fund.

Rural housing fund gets money, ends 2027

The Rural Workforce Housing Investment Fund can receive documentary stamp tax money, state appropriations, grants, and private contributions. The Department of Economic Development administers it for rural housing projects. Beginning July 1, 2027, any money left in this fund held by the department moves to the General Fund.

Sponsors & Cosponsors

Sponsor

  • Bob Hallstrom

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 210 • No: 27

legislature vote • 4/9/2026

Final Reading

Yes: 36 • No: 13

legislature vote • 3/18/2026

Vote

Yes: 33 • No: 1 • Other: 15

legislature vote • 3/9/2026

Vote

Yes: 32 • No: 8 • Other: 9

legislature vote • 3/9/2026

Vote

Yes: 38 • No: 2 • Other: 9

legislature vote • Unknown

Vote

Yes: 38 • No: 2 • Other: 9

legislature vote • Unknown

Vote

Yes: 33 • No: 1 • Other: 15

Actions Timeline

  1. Approved by Governor on April 14, 2026

    4/14/2026legislature

  2. Presented to Governor on April 9, 2026

    4/9/2026legislature

  3. President/Speaker signed

    4/9/2026legislature

  4. Passed on Final Reading 36-13-0

    4/9/2026legislature

  5. Dispensing of reading at large approved

    4/9/2026legislature

  6. Placed on Final Reading

    3/25/2026legislature

  7. Advanced to Enrollment and Review for Engrossment

    3/18/2026legislature

  8. Conrad AM2547 withdrawn

    3/18/2026legislature

  9. Conrad AM2547 filed

    3/18/2026legislature

  10. Hallstrom AM2737 adopted

    3/18/2026legislature

  11. Hallstrom AM2737 filed

    3/18/2026legislature

  12. Kauth FA725 withdrawn

    3/18/2026legislature

  13. Placed on Select File

    3/17/2026legislature

  14. Advanced to Enrollment and Review Initial

    3/9/2026legislature

  15. Revenue AM2213 adopted

    3/9/2026legislature

  16. Quick name added

    3/6/2026legislature

  17. Revenue AM2213 filed

    2/26/2026legislature

  18. Placed on General File with AM2213

    2/26/2026legislature

  19. Spivey priority bill

    2/19/2026legislature

  20. Notice of hearing for January 29, 2026

    1/22/2026legislature

  21. Dover name added

    1/21/2026legislature

  22. Referred to Revenue Committee

    1/16/2026legislature

  23. Kauth FA725 filed

    1/15/2026legislature

  24. Date of introduction

    1/14/2026legislature

Bill Text

  • Introduced

    1/14/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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