Nebraska Opportunity Zones 2.0
As of October 12, 2026, Nebraska has nominated 28 of its 112 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to the Office of Gov. Pillen (announced Jul 22, 2026). These are nominations, not designations: they await U.S. Treasury certification, and certified zones take effect January 1, 2027.
Nebraska has 112 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 28 tracts · Jul 22, 2026. Status as of October 12, 2026.
Eligible: 112 tracts (28 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 28 (25%, rounded up).
Sources: Office of Gov. Pillen · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Nebraska OZ 2.0 Selection Process
The Nebraska Department of Economic Development (DED) is leading Nebraska's OZ 2.0 selection process. Nebraska has 112 census tracts eligible for OZ 2.0 designation, and the state can nominate up to 28 tracts under the 25% federal cap.
Filed (July 22, 2026): Governor Pillen announced that he nominated 28 census tracts, the maximum of the state's 112 eligible, and submitted the nominations to the U.S. Treasury. DED received applications covering 107 of the 112 eligible tracts. DED's Opportunity Zones page confirms the July 22 submission. Pending Treasury certification; designations take effect January 1, 2027.
Process timeline:
- March 2, 2026: DED opened the OZ 2.0 application window to municipalities, counties, tribal nations, and economic development organizations.
- May 1, 2026: Applications close.
- Summer 2026: DED reviews applications and refers recommendations to Governor Jim Pillen.
- By September 28, 2026: Governor Pillen submits final nominations to Treasury.
Governor Pillen, announcing Nebraska's process, stated: "Opportunity Zones are powerful tools that help create jobs and growth in areas that need new investment."
Submit questions or applications to: ded.opportunityzones@nebraska.gov or Laura Strimple at (402) 580-9495.
Source: Gov. Pillen Statement on 2026 OZ Designations.
Sources: Office of Gov. Pillen — 28 tracts nominated; Nebraska DED — Opportunity Zones.
Where Nebraska is in the process
Nebraska census tracts list: Opportunity Zones by county
Every Nebraska census tract that is either on the OZ 2.0 eligibility list (112 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 44 Nebraska tracts (43 low-income, 1 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 44 2020 tracts fully and 1 partly (45 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).
Eligible is not designated. The governor can nominate up to 28 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.
Download the Nebraska census tracts list (CSV) →
Adams County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9660 | 31001966000 | Yes (rural) | Yes |
| 9661 | 31001966100 | Yes (rural) | No |
Box Butte County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9513 | 31013951300 | Yes (rural) | No |
Buffalo County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9693 | 31019969300 | Yes (rural) | Yes |
| 9696 | 31019969600 | Yes (rural) | Yes |
Burt County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9634 | 31021963400 | Yes (rural) | No |
Cherry County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9559 | 31031955900 | Yes (rural) | No |
Cheyenne County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9549 | 31033954900 | Yes (rural) | No |
Colfax (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9648 | 31037964800 | No | Yes |
Dakota County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101.01 | 31043010101 | Yes | Yes |
| 101.02 | 31043010102 | No | Yes |
Dawson County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9683 | 31047968300 | No | Yes |
| 9684 | 31047968400 | No | Yes |
| 9685 | 31047968500 | Yes (rural) | No |
Dodge County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9638 | 31053963800 | No | Yes |
| 9642 | 31053964200 | Yes (rural) | No |
| 9644 | 31053964400 | No | Yes |
Douglas County: 54 OZ 2.0 eligible, 15 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 31055000300 | Yes | No |
| 4 | 31055000400 | Yes | No |
| 5 | 31055000500 | No | Yes |
| 6 | 31055000600 | Yes | No |
| 7 | 31055000700 | Yes | Yes |
| 8 | 31055000800 | Yes | Yes |
| 11 | 31055001100 | Yes | Yes |
| 12 | 31055001200 | Yes | No |
| 16 | 31055001600 | Yes | Yes |
| 18 | 31055001800 | No | Yes |
| 19 | 31055001900 | Yes | Yes |
| 20 | 31055002000 | Yes | No |
| 21 | 31055002100 | Yes | No |
| 22 | 31055002200 | Yes | No |
| 23 | 31055002300 | Yes | No |
| 24 | 31055002400 | Yes | No |
| 25 | 31055002500 | Yes | No |
| 26 | 31055002600 | Yes | No |
| 27 | 31055002700 | Yes | No |
| 28 | 31055002800 | Yes | No |
| 29 | 31055002900 | Yes | No |
| 32 | 31055003200 | Yes | No |
| 33 | 31055003300 | Yes | No |
| 34.01 | 31055003401 | Yes | No |
| 39 | 31055003900 | Yes | Yes |
| 40 | 31055004000 | Yes | Yes |
| 42 | 31055004200 | Yes | No |
| 43 | 31055004300 | No | Yes |
| 44 | 31055004400 | No | Yes |
| 49 | 31055004900 | Yes | No |
| 50 | 31055005000 | Yes | No |
| 51 | 31055005100 | Yes | No |
| 52 | 31055005200 | Yes | Yes |
| 53 | 31055005300 | Yes | No |
| 54 | 31055005400 | Yes | No |
| 57 | 31055005700 | Yes | No |
| 59.01 | 31055005901 | Yes | No |
| 59.02 | 31055005902 | Yes | Yes |
| 60 | 31055006000 | Yes | No |
| 61.01 | 31055006101 | Yes | No |
| 61.02 | 31055006102 | Yes | No |
| 62.02 | 31055006202 | Yes | No |
| 63.01 | 31055006301 | Yes | No |
| 63.02 | 31055006302 | Yes | No |
| 63.03 | 31055006303 | Yes | No |
| 65.04 | 31055006504 | Yes | No |
| 65.06 | 31055006506 | Yes | No |
| 66.03 | 31055006603 | Yes | No |
| 66.05 | 31055006605 | Yes | No |
| 66.06 | 31055006606 | Yes | No |
| 68.06 | 31055006806 | Yes | No |
| 70.01 | 31055007001 | Yes | Yes |
| 71.01 | 31055007101 | Yes | No |
| 73.12 | 31055007312 | Yes | No |
| 74.44 | 31055007444 | Yes | No |
| 74.45 | 31055007445 | Yes | No |
| 74.59 | 31055007459 | Yes | Yes |
| 74.73 | 31055007473 | Yes | No |
Gage County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9649 | 31067964900 | Yes (rural) | No |
Garden County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9521 | 31069952100 | Yes (rural) | No |
Garfield (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9732 | 31071973200 | No | Yes |
Hall County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 31079000200 | Yes | No |
| 4 | 31079000400 | No | Yes |
| 7 | 31079000700 | Yes | No |
| 9 | 31079000900 | No | Yes |
| 11 | 31079001100 | Yes | No |
Hitchcock County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9627 | 31087962700 | Yes (rural) | No |
Holt County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9743 | 31089974300 | Yes (rural) | No |
Jefferson County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9638 | 31095963800 | Yes (rural) | No |
Keith County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 31101000100 | Yes (rural) | No |
Lancaster County: 22 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2.02 | 31109000202 | Yes | No |
| 3 | 31109000300 | Yes | No |
| 4 | 31109000400 | Yes | No |
| 5 | 31109000500 | Yes | Yes |
| 6 | 31109000600 | Yes | No |
| 7 | 31109000700 | Yes | Partly |
| 8 | 31109000800 | Yes | No |
| 10.03 | 31109001003 | Yes | No |
| 16 | 31109001600 | Yes | No |
| 17 | 31109001700 | Yes | No |
| 18 | 31109001800 | Yes | Yes |
| 19 | 31109001900 | No | Yes |
| 20.01 | 31109002001 | Yes | Yes |
| 20.02 | 31109002002 | Yes | Yes |
| 21 | 31109002100 | Yes | Yes |
| 27.01 | 31109002701 | Yes | No |
| 30.02 | 31109003002 | Yes | No |
| 30.03 | 31109003003 | No | Yes |
| 31.03 | 31109003103 | Yes | No |
| 31.04 | 31109003104 | Yes | No |
| 32.02 | 31109003202 | Yes | No |
| 34.02 | 31109003402 | Yes | No |
| 35 | 31109003500 | Yes | No |
| 37.04 | 31109003704 | Yes | No |
Lincoln County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9599 | 31111959900 | Yes (rural) | No |
| 9602 | 31111960200 | Yes (rural) | Yes |
Madison County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9607 | 31119960700 | Yes (rural) | Yes |
| 9610 | 31119961000 | Yes (rural) | No |
| 9611 | 31119961100 | No | Yes |
McPherson County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9579 | 31117957900 | Yes (rural) | No |
Merrick (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9668 | 31121966800 | No | Yes |
Nemaha County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9682 | 31127968200 | Yes (rural) | No |
Platte County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9656 | 31141965600 | Yes (rural) | No |
Red Willow County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9633 | 31145963300 | Yes (rural) | Yes |
Saline County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9606.02 | 31151960602 | Yes (rural) | No |
Sarpy County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 103.02 | 31153010302 | Yes | No |
| 103.05 | 31153010305 | Yes | No |
| 104.01 | 31153010401 | Yes | No |
| 104.02 | 31153010402 | Yes | No |
Scotts Bluff County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9537 | 31157953700 | Yes (rural) | Yes |
Thurston County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9402 | 31173940200 | Yes (rural) | Yes |
Valley (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9714 | 31175971400 | No | Yes |
Webster County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9651 | 31181965100 | Yes (rural) | No |
York (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9697 | 31185969700 | No | Yes |
Get notified when Treasury certifies Nebraska's OZ 2.0 nominations
One email the moment Nebraska's governor submits nominations to Treasury. One more when Treasury certifies.
Nebraska Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Nebraska nominated?
Nebraska nominated 28 census tracts, according to Office of Gov. Pillen (July 22, 2026).
How many census tracts in Nebraska are eligible for Opportunity Zone 2.0?
112 tracts, of which 28 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.
How many tracts can Nebraska nominate?
Up to 28. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Nebraska's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Nebraska, the Nebraska Department of Economic Development (DED) runs the state process.
Are Nebraska's nominated tracts official Opportunity Zones yet?
Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and designations take effect January 1, 2027.
When was Nebraska's community nomination deadline?
Nebraska's published community/local input deadline was May 1, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Nebraska get a bigger tax break?
Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Nebraska has 28 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Nebraska data last changed Oct 1, 2026 · How we source this