State profile

Opportunity Zones in Nebraska

Nebraska has 44 Qualified Opportunity Zones, including 18 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, Nebraska will nominate approximately 28 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

OZ 2.0 Nomination Status

Window Closed

Community deadline: May 1
Agency in charge: Nebraska Dept. of Econ. Dev.

See all 56 jurisdictions →

Designated OZs (2018)

Rural OZs

112

OZ 2.0-eligible tracts

2.0 nomination cap

Official state resources: Nebraska Department of Economic Development

What Are Opportunity Zones?

Opportunity Zones are economically distressed communities designated at the census-tract level. U.S. taxpayers who reinvest eligible capital gains into Qualified Opportunity Funds that invest in Opportunity Zone property may qualify for several federal tax benefits.

How To Invest in Opportunity Zones

To qualify for the Opportunity Zone tax incentive, investors must reinvest eligible capital gains into a Qualified Opportunity Fund (QOF). The QOF must then deploy capital into qualified Opportunity Zone property or businesses located within designated census tracts.

Nebraska Opportunity Zones Map

The interactive map below shows every designated Opportunity Zone in Nebraska. Use the layer panel to explore rural and surrounding tracts, or click any zone for tract-level detail.

Current Opportunity Zones in Nebraska (Designated 2018)

The census tracts below were designated in 2018 under IRS Notice 2018-48 and correspond to 2010 U.S. Census tract boundaries. These OZ 1.0 designations remain in effect through December 31, 2028.

County	Census Tract	Type
Adams	31001966000	Rural
Buffalo	31019969300	Rural
Buffalo	31019969600	Rural
Colfax	31037964800	Rural
Dakota	31043010100	Non-Rural
Dawson	31047968300	Rural
Dawson	31047968400	Rural
Dodge	31053963800	Rural
Dodge	31053964400	Rural
Douglas	31055000500	Non-Rural
Douglas	31055000700	Non-Rural
Douglas	31055000800	Non-Rural
Douglas	31055001100	Non-Rural
Douglas	31055001600	Non-Rural
Douglas	31055001800	Non-Rural
Douglas	31055001900	Non-Rural
Douglas	31055003900	Non-Rural
Douglas	31055004000	Non-Rural
Douglas	31055004300	Non-Rural
Douglas	31055004400	Non-Rural
Douglas	31055005200	Non-Rural
Douglas	31055005902	Non-Rural
Douglas	31055007001	Non-Rural
Douglas	31055007459	Non-Rural
Garfield	31071973200	Rural
Hall	31079000400	Non-Rural
Hall	31079000900	Non-Rural
Lancaster	31109000500	Non-Rural
Lancaster	31109000700	Non-Rural
Lancaster	31109001800	Non-Rural
Lancaster	31109001900	Non-Rural
Lancaster	31109002001	Non-Rural
Lancaster	31109002002	Non-Rural
Lancaster	31109002100	Non-Rural
Lancaster	31109003003	Non-Rural
Lincoln	31111960200	Rural
Madison	31119960700	Rural
Madison	31119961100	Rural
Merrick	31121966800	Rural
Red Willow	31145963300	Rural
Scotts Bluff	31157953700	Rural
Thurston	31173940200	Rural
Valley	31175971400	Rural
York	31185969700	Rural

Future OZ 2.0 Designations in Nebraska

On January 29, 2026, the U.S. Census Bureau released its five-year American Community Survey (ACS) estimates for the 2020–2024 period. These data determine which census tracts are eligible for Opportunity Zone designation under the OZ 2.0 framework.

Across Nebraska, 112 census tracts meet the statutory median-family-income and/or poverty-rate thresholds. Under the 25 percent statutory cap, Nebraska may nominate up to 28 of those tracts, with new designations taking effect on January 1, 2027. Every eligible tract is listed below.

21.0%

Median poverty rate (eligible tracts)

60.5%

Median family income vs. area (eligible tracts)

365,834

People in eligible tracts

Census profile of the OZ 2.0-eligible tracts, per OpportunityZones.com analysis of 2020–2024 ACS data.

County	Census Tract	MFI Ratio	Poverty
Adams	31001966000	63.0%	15.8%
Adams	31001966100	29.3%	30.6%
Box Butte	31013951300	62.1%	13.0%
Buffalo	31019969300	66.2%	20.8%
Buffalo	31019969600	74.2%	22.8%
Burt	31021963400	69.5%	15.1%
Cherry	31031955900	67.7%	11.4%
Cheyenne	31033954900	68.4%	13.6%
Dakota	31043010101	61.7%	19.2%
Dawson	31047968500	70.0%	12.0%
Dodge	31053964200	69.9%	15.4%
Douglas	31055000300	43.3%	33.8%
Douglas	31055000400	66.2%	20.5%
Douglas	31055000600	25.3%	44.0%
Douglas	31055000700	39.5%	27.9%
Douglas	31055000800	60.4%	12.5%
Douglas	31055001100	61.7%	28.6%
Douglas	31055001200	56.5%	38.1%
Douglas	31055001600	—	45.6%
Douglas	31055001900	49.0%	31.5%
Douglas	31055002000	43.0%	30.2%
Douglas	31055002100	49.2%	25.0%
Douglas	31055002200	63.5%	18.1%
Douglas	31055002300	66.4%	18.3%
Douglas	31055002400	62.0%	22.9%
Douglas	31055002500	65.1%	16.8%
Douglas	31055002600	61.8%	19.0%
Douglas	31055002700	57.9%	15.3%
Douglas	31055002800	74.1%	26.8%
Douglas	31055002900	43.2%	50.0%
Douglas	31055003200	57.5%	14.9%
Douglas	31055003300	55.5%	24.1%
Douglas	31055003401	55.2%	35.3%
Douglas	31055003900	53.7%	21.3%
Douglas	31055004000	50.8%	27.6%
Douglas	31055004200	65.3%	18.4%
Douglas	31055004900	58.7%	34.8%
Douglas	31055005000	77.0%	22.0%
Douglas	31055005100	63.9%	27.1%
Douglas	31055005200	48.6%	38.3%
Douglas	31055005300	30.6%	45.7%
Douglas	31055005400	52.4%	16.9%
Douglas	31055005700	51.0%	12.3%
Douglas	31055005901	44.6%	34.5%
Douglas	31055005902	53.3%	21.6%
Douglas	31055006000	31.4%	29.6%
Douglas	31055006101	43.7%	45.2%
Douglas	31055006102	41.6%	31.6%
Douglas	31055006202	55.2%	32.6%
Douglas	31055006301	75.8%	21.1%
Douglas	31055006302	65.3%	10.2%
Douglas	31055006303	65.0%	12.7%
Douglas	31055006504	78.2%	26.7%
Douglas	31055006506	59.0%	33.8%
Douglas	31055006603	63.9%	24.2%
Douglas	31055006605	61.4%	6.6%
Douglas	31055006606	56.0%	22.7%
Douglas	31055006806	50.0%	27.1%
Douglas	31055007001	53.5%	25.0%
Douglas	31055007101	67.6%	16.2%
Douglas	31055007312	56.9%	12.6%
Douglas	31055007444	56.9%	12.2%
Douglas	31055007445	56.6%	6.0%
Douglas	31055007459	63.3%	5.4%
Douglas	31055007473	—	66.3%
Gage	31067964900	84.9%	24.4%
Garden	31069952100	61.7%	16.5%
Hall	31079000200	71.0%	30.4%
Hall	31079000700	65.4%	20.8%
Hall	31079001100	77.1%	25.8%
Hitchcock	31087962700	66.3%	12.8%
Holt	31089974300	69.0%	18.5%
Jefferson	31095963800	41.0%	34.7%
Keith	31101000100	62.1%	14.1%
Lancaster	31109000202	51.6%	23.8%
Lancaster	31109000300	53.4%	19.9%
Lancaster	31109000400	68.8%	30.9%
Lancaster	31109000500	59.8%	40.3%
Lancaster	31109000600	—	63.7%
Lancaster	31109000700	66.8%	20.8%
Lancaster	31109000800	75.9%	27.6%
Lancaster	31109001003	64.4%	11.4%
Lancaster	31109001600	67.6%	11.5%
Lancaster	31109001700	56.7%	23.8%
Lancaster	31109001800	16.5%	56.7%
Lancaster	31109002001	35.3%	25.8%
Lancaster	31109002002	54.6%	38.4%
Lancaster	31109002100	55.7%	27.6%
Lancaster	31109002701	65.8%	19.4%
Lancaster	31109003002	60.5%	15.0%
Lancaster	31109003103	56.4%	21.8%
Lancaster	31109003104	50.6%	14.5%
Lancaster	31109003202	62.9%	19.0%
Lancaster	31109003402	62.6%	8.8%
Lancaster	31109003500	—	66.7%
Lancaster	31109003704	81.1%	20.7%
Lincoln	31111959900	56.8%	22.3%
Lincoln	31111960200	49.9%	14.2%
McPherson	31117957900	69.5%	12.2%
Madison	31119960700	56.9%	25.2%
Madison	31119961000	64.8%	18.5%
Nemaha	31127968200	62.5%	13.7%
Platte	31141965600	60.9%	19.7%
Red Willow	31145963300	54.8%	19.2%
Saline	31151960602	64.6%	9.3%
Sarpy	31153010302	66.1%	0.0%
Sarpy	31153010305	57.7%	7.7%
Sarpy	31153010401	70.0%	13.2%
Sarpy	31153010402	53.6%	14.4%
Scotts Bluff	31157953700	48.8%	35.1%
Thurston	31173940200	69.1%	14.4%
Webster	31181965100	67.9%	12.2%