Gov. Jim Pillen's office listed Nebraska's 28 nominated Opportunity Zone 2.0 tracts by city in an October 30, 2026 release. Omaha has 10 and Lincoln has 5; Bellevue and 12 smaller cities have one each. Treasury's data flags 12 of the 28 as rural. The governor's office says Treasury has acted on the list, but Treasury has not yet published its own OZ 2.0 list, so we still show all 28 as nominated.
Nebraska Gov. Jim Pillen’s office has published the state’s 28 Opportunity Zone 2.0 tracts city by city. In a release dated October 30, 2026, titled “Gov. Pillen Announces 28 Census Tracts Approved in New Opportunity Zones Program,” the governor’s office lists the 28 census tracts Pillen submitted this summer and says they cover all three of Nebraska’s congressional districts. Omaha has 10 of the 28 and Lincoln has 5.
The tracts by city. District 2 is all Omaha: census tracts 8, 11, 12, 16, 27, 29, 34.01, 40, 42 and 70.01. District 1 has Lincoln’s five (tracts 5, 6, 18, 21 and 31.04) plus one each in Bellevue (104.02), Columbus (9656), Fremont (9642) and Norfolk (9607). District 3 has one each in Alliance (9513), Beatrice (9649), Crete (9606.02), Hastings (9660), Lexington (9685), McCook (9633), North Platte (9602), Ogallala (1) and Scottsbluff (9537). The Nebraska Department of Economic Development’s Opportunity Zones page shows the same 28 tracts.
Urban and rural. The 28 tracts sit in 15 counties. Douglas County (Omaha) has 10, Lancaster County (Lincoln) has 5, and Sarpy County (Bellevue) has 1; the other 12 are each in a different county. Treasury’s Sep 23, 2026 OZ 2.0 eligible-tract file (XLSX) flags those 12 as rural: all nine District 3 tracts plus Columbus, Fremont and Norfolk. The release points to the Qualified Rural Opportunity Fund, which offers a 30% basis step-up compared with 10% for standard funds, and to a lower substantial improvement threshold for rehab projects, 50% instead of 100%. See the tracts on Douglas County Opportunity Zones, Lancaster County Opportunity Zones and Nebraska Opportunity Zones.
28 is Nebraska’s maximum. Treasury’s September 2026 data lists 112 eligible Nebraska tracts. Under IRS Rev. Proc. 2026-14, a state may nominate up to 25% of its eligible tracts, rounded up, which is 28 for Nebraska. All 28 tracts on the list are on Treasury’s eligible list.
Still nominated. The release title is the governor’s office’s own account, and the same release says the 28 nominated tracts take effect January 1, 2027 after the U.S. Treasury Department’s final step. Treasury’s Opportunity Zone data page has not yet published its own OZ 2.0 list; it still shows the eligible-tract data. Until Treasury publishes that list, we show all 28 Nebraska tracts as nominated. Every state’s filing is on the tracker: opportunityzoneinvest.com/tracker
Sources. Office of Gov. Jim Pillen release, Oct 30, 2026 · Nebraska DED Opportunity Zones page · Treasury Sept 2026 eligible-tract data (XLSX) · Treasury Qualified Opportunity Zones data page · IRS Rev. Proc. 2026-14 (PDF)
- governor.nebraska.gov, as of November 2, 2026
- opportunity.nebraska.gov, as of November 2, 2026
- home.treasury.gov (1), as of November 2, 2026
- home.treasury.gov (2), as of November 2, 2026
- irs.gov, as of November 2, 2026
Original reporting by the Opportunity Zone Invest Editorial Team for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice. Found an error? See our corrections policy or write to Opportunity Zone Invest.
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