Current Opportunity Zones
44
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
28
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
28
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Nebraska's OZ 2.0 map is final. 28 tracts are designated, effective January 1, 2027, replacing the 44 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Nebraska Opportunity Zones (deep blue), effective January 1, 2027, from the list Treasury published November 5, 2026. Use the Layers panel to see the original 2018 zones (gold, in effect through December 31, 2028), both maps together, or the non-final eligible pool. On the 2027 view, the rural toggle shows only tracts marked Rural on the official list. See every designated Nebraska tract on the 2027 list.
Nebraska has 44 designated Qualified Opportunity Zones across 30 counties, with concentrations in Douglas County (Omaha), Lancaster County (Lincoln), and a number of rural counties in the western and central portions of the state. Nebraska's OZ program covers both its growing urban metros and rural agricultural communities across the Great Plains.
Omaha's OZs have been the most active in the state, attracting multifamily housing and mixed-use development investment driven by the city's stable economy, anchored by financial services, insurance, and food processing, and ongoing north and south Omaha revitalization efforts. Lincoln's zones, adjacent to the University of Nebraska, offer urban infill housing and commercial opportunities in a market with strong student and young professional demand. Nebraska's rural OZ counties span cattle ranching, row crop agricultural, and small manufacturing communities.
All OZ 1.0 designations remain in effect through December 31, 2028. Nebraska's Berkshire Hathaway-heavy economy, low unemployment, and affordable real estate make it a stable backdrop for OZ capital deployment.
| View | |||||
|---|---|---|---|---|---|
| Douglas County | 15 | 10 | 0 | 4 | View |
| Lancaster County | 8 | 5 | 0 | 2 | View |
| Buffalo County | 2 | 0 | 2 | 0 | View |
| Dawson County | 2 | 1 | 1 | 2 | View |
| Dodge County | 2 | 1 | 1 | 2 | View |
| Hall County | 2 | 0 | 0 | 2 | View |
| Madison County | 2 | 1 | 2 | 1 | View |
| Adams County | 1 | 1 | 2 | 0 | View |
| Colfax County | 1 | 0 | 0 | 1 | View |
| Dakota County | 1 | 0 | 0 | 1 | View |
| Garfield County | 1 | 0 | 0 | 1 | View |
| Lincoln County | 1 | 1 | 2 | 0 | View |
| Merrick County | 1 | 0 | 0 | 1 | View |
| Red Willow County | 1 | 1 | 1 | 0 | View |
| Scotts Bluff County | 1 | 1 | 1 | 0 | View |
| Thurston County | 1 | 0 | 1 | 0 | View |
| Valley County | 1 | 0 | 0 | 1 | View |
| York County | 1 | 0 | 0 | 1 | View |
| Total | 44 | 22 | 13 | 19 |
All 18 counties with designated Opportunity Zones in Nebraska