# Nebraska LB1067: 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

Nebraska LB1067, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Bob Hallstrom; status signed, last action 2026-04-14 (Approved by Governor on April 14, 2026); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1067-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1067
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: 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
- Status: signed
- Chamber: legislature
- Introduced: 2026-01-14
- Last action: 2026-04-14, Approved by Governor on April 14, 2026
- Sponsor: Bob Hallstrom
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: yes
- Roll calls: 6 (210 yes, 27 no in all)
- Economic provisions PRIA read: 5

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More property sales count in assessments: cost, low. 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…
- Higher deed tax now, lower 2032: mixed, medium. 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…
- Affordable housing trust money locked 2027: mixed, low. 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: mixed, low. 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 fu…
- Rural housing fund gets money, ends 2027: mixed, low. 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…

## Sponsors and cosponsors

- Sponsor: Bob Hallstrom, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-09 | legislature | Final Reading | pass | 36 | 13 |   |
| 2026-03-18 | legislature | Vote | fail | 33 | 1 | 15 |
| 2026-03-09 | legislature | Vote | fail | 32 | 8 | 9 |
| 2026-03-09 | legislature | Vote | fail | 38 | 2 | 9 |
|   | legislature | Vote | fail | 38 | 2 | 9 |
|   | legislature | Vote | fail | 33 | 1 | 15 |

## Actions (24)

- 2026-04-14: Approved by Governor on April 14, 2026 (legislature)
- 2026-04-09: Presented to Governor on April 9, 2026 (legislature)
- 2026-04-09: President/Speaker signed (legislature)
- 2026-04-09: Passed on Final Reading 36-13-0 (legislature)
- 2026-04-09: Dispensing of reading at large approved (legislature)
- 2026-03-25: Placed on Final Reading (legislature)
- 2026-03-18: Advanced to Enrollment and Review for Engrossment (legislature)
- 2026-03-18: Conrad AM2547 withdrawn (legislature)
- 2026-03-18: Conrad AM2547 filed (legislature)
- 2026-03-18: Hallstrom AM2737 adopted (legislature)
- 2026-03-18: Hallstrom AM2737 filed (legislature)
- 2026-03-18: Kauth FA725 withdrawn (legislature)
- 2026-03-17: Placed on Select File (legislature)
- 2026-03-09: Advanced to Enrollment and Review Initial (legislature)
- 2026-03-09: Revenue AM2213 adopted (legislature)
- 2026-03-06: Quick name added (legislature)
- 2026-02-26: Revenue AM2213 filed (legislature)
- 2026-02-26: Placed on General File with AM2213 (legislature)
- 2026-02-19: Spivey priority bill (legislature)
- 2026-01-22: Notice of hearing for January 29, 2026 (legislature)
- 2026-01-21: Dover name added (legislature)
- 2026-01-16: Referred to Revenue Committee (legislature)
- 2026-01-15: Kauth FA725 filed (legislature)
- 2026-01-14: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-14: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1067.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1067.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1067.pdf)

## Related bills

- LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed)
- LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed)
- LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1067.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB1067.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB1067.pdf)

## Related
- [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109)
- [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109)
- [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB1067-109 (as of 2026-10-17).
