Nebraska Opportunity Zones for Agents: The 28 OZ 2.0 Tracts Filed and What to Tell Clients

Nebraska agents are getting Opportunity Zone questions because the state’s OZ 2.0 list is out. This guide gives you the Nebraska facts in the wording our nomination tracker uses, shows how to check a listing, and covers what to tell clients while Treasury certification is pending.

It’s part of our series for agents. The hub is OZ talking points for your next listing appointment. The full state page, with every tract on the list, is Nebraska Opportunity Zones 2.0.

Nebraska status, in one paragraph

Nebraska’s status on our tracker is “Filed: 28 tracts.” Gov. Jim Pillen submitted Nebraska’s 28 tracts to Treasury on July 22, 2026, the maximum (Office of Gov. Pillen release (Jul 22, 2026)). DED received applications covering 107 of the 112 eligible tracts. The tract list is DED’s map linked from the governor’s release. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 112 Nebraska tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 28 tracts on Nebraska’s filed list, the full 25% cap.
• Counties with the most listed tracts: Douglas (10), Lancaster (5). See the county lists for Douglas, Lancaster.
• 12 of the 28 listed tracts on our map are rural on the federal eligible-tract lists. Rural funds can offer a 30% step-up.
• November 27, 2026: the latest date for Treasury to certify under Rev. Proc. 2026-14, or December 28, 2026 if the governor requests the 30-day extension.
• January 1, 2027: certified OZ 2.0 zones take effect.
• December 31, 2028: the 2018 Nebraska zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

How to check a Nebraska listing

1. Run the address in the census tract lookup to get the 11-digit tract number.
2. Run it in the OZ 2.0 likelihood checker. The result says whether the tract is on Nebraska’s filed list, pending certification.
3. Or open the Nebraska tract lists and find the county, or browse the Opportunity Zone map filtered to Nebraska.

Step-by-step help, with what each result means, is in is your listing in an Opportunity Zone?.

What to say about a Nebraska tract

• On the list: “This tract is on Nebraska’s OZ 2.0 list, filed with Treasury. It’s not final; Treasury still has to certify it.”
• Eligible but not on the list: “The tract was eligible, but Nebraska didn’t put it on its list, and Nebraska used every slot it had.”
• In a 2018 zone: “The tract is in a current zone through 2028. Whether it’s in a 2027 zone depends on the new list.”

Avoid saying a Nebraska tract “is an Opportunity Zone” for 2027 until Treasury certifies the list. See OZ 2.0 for brokers for wording.

Talking points for Nebraska sellers

• The seller’s property doesn’t need to be in a zone. The OZ benefit comes from investing eligible gain in a qualified opportunity fund within 180 days. See the 180-day clock for sellers.
• State income tax. Nebraska taxes individual income (Nebraska Department of Revenue). Whether Nebraska follows the federal OZ deferral and exclusion is a question for the client’s CPA, not something to promise in a listing.
• Timing around January 1, 2027. Investments made after December 31, 2026 get the OZ 2.0 terms. See investing in an Opportunity Zone in January 2027.
• Rural tracts. 12 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

• Nebraska Opportunity Zones 2.0 (state page)
• Texas Opportunity Zones for agents
• OZ talking points for agents (series hub)

Sources: Office of Gov. Pillen release (Jul 22, 2026); Nebraska DED tract map; Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; Nebraska Department of Revenue.

Not tax advice.