NE LB1067

Increases the documentary stamp tax rate from $2.32 to $3.32 per $1,000 of property value for real estate transfers before January 1, 2032, after which the rate reverts to $2.32

Allocates the additional $1.00 in tax revenue equally between two funds: $0.50 to the Rural Workforce Housing Investment Fund and $0.50 to the Middle Income Workforce Housing Investment Fund

Prohibits transfers from the Affordable Housing Trust Fund beginning July 1, 2027, protecting the fund from being redirected to other purposes

Requires remaining funds in the Rural Workforce Housing Investment Fund to be transferred to the General Fund beginning July 1, 2027, and Middle Income Workforce Housing Investment Fund balances to transfer beginning July 1, 2029

Maintains the existing distribution of the base $2.32 tax: $0.50 to counties, $0.95 to Affordable Housing Trust Fund, $0.25 each to Site and Building Development Fund and Homeless Shelter Assistance Trust Fund, $0.30 to Behavioral Health Services Fund, and $0.07 to Domestic Violence and Sex Trafficking Survivor Housing Assistance Fund