Nebraska
Last checked 2026-06-16
28
Designated tracts (of 112 eligible)
12
Rural designated — QROF treatment
13
Former OZ 1.0 tracts redesignated
57
Days until designations take effect
How Nebraska chose
Treasury published the final list on October 30, 2026. Nebraska designated 28 of 112 eligible tracts, its full allocation, in 15 of 29 counties with eligible tracts. Designations take effect January 1, 2027 and run through December 31, 2036.
Compared with the eligible tracts it passed over, Nebraska favored former OZ 1.0 tracts, rural tracts and more populous tracts.
| Trait | Designated | Passed over |
|---|---|---|
| Former OZ 1.0 tract | 46.4% | 15.5% |
| Rural (QROF) | 42.9% | 19% |
| Urban Institute Tier 1 | 17.9% | 33.3% |
| Median poverty rate | 22.1% | 21% |
| Median family income, % of area | 57.4% | 61.9% |
| Residents of color (mean) | 43.3% | 46.3% |
| Median density, people / sq mi | 3,604 | 4,150 |
Poverty and income: Treasury's own eligibility figures (ACS 2020–2024). Demographics: ACS 2020–2024. Former OZ 1.0 = at least half the tract's land area was in a 2018 QOZ. How every state compares →
Record: how Nebraska ran its nomination input process
Nomination process
Community input window closed 2026-05-01. The state is now in internal review.
Map: designated and eligible tracts
Loading 112 eligible tracts…
Designated tracts by county
The county is usually the first local partner on an OZ deal — zoning, infrastructure, incentives. CDEs listed are New Markets Tax Credit allocatees that have already financed deals inside this county's designated tracts: the organizations with a working track record of underwriting there.
| County | Designated / eligible | Rural | OZ 1.0 kept / lost | Residents | NMTC CDEs active in designated tracts |
|---|---|---|---|---|---|
| Douglas County | 10 / 54 | — | 5 / 10 | 34,938 | Advantage Capital Community Development Fund, LLC; Urban Research Park CDE, LLC |
| Lancaster County | 5 / 22 | — | 3 / 5 | 20,218 | Advantage Capital Community Development Fund, LLC; BlueHub Capital, Inc.; Community Development Venture Capital Alliance, The |
| Adams County | 1 / 2 | 1 | 1 / 0 | 4,331 | — |
| Box Butte County | 1 / 1 | 1 | 0 / 0 | 4,091 | Stonehenge Community Development, LLC |
| Dawson County | 1 / 1 | 1 | 0 / 2 | 5,490 | — |
| Dodge County | 1 / 1 | 1 | 0 / 2 | 4,454 | — |
| Gage County | 1 / 1 | 1 | 0 / 0 | 3,601 | — |
| Keith County | 1 / 1 | 1 | 0 / 0 | 1,469 | — |
| Lincoln County | 1 / 2 | 1 | 1 / 0 | 3,634 | — |
| Madison County | 1 / 2 | 1 | 1 / 1 | 2,971 | Community Development Venture Capital Alliance, The |
| Platte County | 1 / 1 | 1 | 0 / 0 | 5,155 | — |
| Red Willow County | 1 / 1 | 1 | 1 / 0 | 3,362 | — |
| Saline County | 1 / 1 | 1 | 0 / 0 | 3,697 | — |
| Sarpy County | 1 / 4 | — | 0 / 0 | 3,323 | — |
| Scotts Bluff County | 1 / 1 | 1 | 1 / 0 | 3,506 | Stonehenge Community Development, LLC |
| Buffalo County | 0 / 2 | — | 0 / 2 | — | — |
| Dakota County | 0 / 1 | — | 0 / 2 | — | — |
| Hall County | 0 / 3 | — | 0 / 2 | — | — |
| Thurston County | 0 / 1 | — | 0 / 1 | — | — |
Counties with no designated tracts are listed only if they lost OZ 1.0 tracts. NMTC: CDFI Fund NMTC public data release. 5 distinct CDEs across Nebraska's designated tracts.
Find projects and partners in the designated tracts
Every designated tract in Nebraska, tagged by the signals that point to a project type or a partner. Pick tags to narrow the list — a tract must carry every tag selected. Tags are simple published rules, not a score; hover a tag for its definition.
28 of 28 tracts shown
Download all eligible tracts, national (CSV) →| Tract | County | Pov. | MFI | Pop. | Rent. | Vac. | Signals | Prior NMTC CDEs |
|---|---|---|---|---|---|---|---|---|
| 31001966000 | Adams County | 15.8% | 63% | 4,331 | 41.4% | 9.7% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
| 31013951300 Lincoln | Box Butte County | 13% | 62.1% | 4,091 | 20% | 13.9% | Rural / QROFNMTC track recordCRA-eligible | Stonehenge Community Development, LLC $9.0M · 1 deal |
| 31047968500 O'Neill | Dawson County | 12% | 70% | 5,490 | 47.7% | 4.1% | Rural / QROF | — |
| 31053964200 Lincoln | Dodge County | 15.4% | 69.9% | 4,454 | 51.3% | 0.6% | Rural / QROF | — |
| 31055000800 | Douglas County | 12.5% | 60.4% | 1,898 | 34.2% | 12.3% | Former OZ 1.0CRA-eligibleUI Tier 1 | — |
| 31055001100 | Douglas County | 28.6% | 61.7% | 2,744 | 88.6% | 5.5% | Former OZ 1.0NMTC track recordCRA-eligibleHousing pressure | Advantage Capital Community Development Fund, LLC $4.1M · 1 deal |
| 31055001200 | Douglas County | 38.1% | 56.5% | 4,624 | 60.8% | 7.8% | CRA-eligibleHousing pressureUI Tier 1 | — |
| 31055001600 | Douglas County | 45.6% | — | 3,416 | 99.2% | 12.3% | Former OZ 1.0NMTC track recordCRA-eligibleHousing pressure | Urban Research Park CDE, LLC |
| 31055002700 | Douglas County | 15.3% | 57.9% | 2,626 | 49.7% | 11.2% | CRA-eligible | — |
| 31055002900 | Douglas County | 50% | 43.2% | 5,891 | 54.6% | 3.2% | CRA-eligibleUI Tier 1 | — |
| 31055003401 | Douglas County | 35.3% | 55.2% | 3,795 | 47.5% | 2.6% | CRA-eligible | — |
| 31055004000 Omaha | Douglas County | 27.6% | 50.8% | 3,298 | 82% | 7.9% | Former OZ 1.0CRA-eligibleUI Tier 1 | — |
| 31055004200 | Douglas County | 18.4% | 65.3% | 1,347 | 71.4% | 17.5% | CRA-eligibleHousing pressureHigh vacancy | — |
| 31055007001 | Douglas County | 25% | 53.5% | 5,299 | 86.6% | 3.2% | Former OZ 1.0CRA-eligibleHousing pressure | — |
| 31067964900 | Gage County | 24.4% | 84.9% | 3,601 | 26.5% | 6.2% | Rural / QROF | — |
| 31101000100 | Keith County | 14.1% | 62.1% | 1,469 | 35.5% | 5.5% | Rural / QROFCRA-eligible | — |
| 31109000500 | Lancaster County | 40.3% | 59.8% | 2,644 | 92.9% | 7.6% | Former OZ 1.0NMTC track recordHousing pressure | Advantage Capital Community Development Fund, LLC; BlueHub Capital, Inc.; Community Development Venture Capital Alliance, The $49.2M · 6 deals |
| 31109000600 Omaha | Lancaster County | 63.7% | — | 6,394 | 95.7% | 2.4% | | — |
| 31109001800 | Lancaster County | 56.7% | 16.5% | 2,941 | 92.5% | 4.7% | Former OZ 1.0CRA-eligibleHousing pressure | — |
| 31109002100 | Lancaster County | 27.6% | 55.7% | 2,428 | 59.1% | 7.6% | Former OZ 1.0CRA-eligible | — |
| 31109003104 | Lancaster County | 14.5% | 50.6% | 5,811 | 58% | 2.5% | CRA-eligible | — |
| 31111960200 | Lincoln County | 14.2% | 49.9% | 3,634 | 51.9% | 16.4% | Rural / QROFFormer OZ 1.0High vacancy | — |
| 31119960700 | Madison County | 25.2% | 56.9% | 2,971 | 67.4% | 5.8% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHousing pressure | Community Development Venture Capital Alliance, The $10.0M · 1 deal |
| 31141965600 | Platte County | 19.7% | 60.9% | 5,155 | 41.7% | 8.8% | Rural / QROF | — |
| 31145963300 | Red Willow County | 19.2% | 54.8% | 3,362 | 38.1% | 14.8% | Rural / QROFFormer OZ 1.0CRA-eligibleUI Tier 1 | — |
| 31151960602 | Saline County | 9.3% | 64.6% | 3,697 | 24.3% | 8.6% | Rural / QROFCRA-eligible | — |
| 31153010402 Omaha | Sarpy County | 14.4% | 53.6% | 3,323 | 29.6% | 16.9% | CRA-eligibleHigh vacancy | — |
| 31157953700 Omaha | Scotts Bluff County | 35.1% | 48.8% | 3,506 | 39.3% | 16.7% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHigh vacancy | Stonehenge Community Development, LLC $9.7M · 1 deal |
Reading the signals for projects
- Rural / QROF — a rural QOF investment gets a 30% basis step-up at five years, and existing buildings need only 50% improvement. Rehab of existing stock pencils here in ways it does not elsewhere. Mechanics →
- Housing pressure — mostly renters, most of them cost-burdened. Housing deals here have demand; they also carry displacement risk, which is where community benefit terms matter.
- High vacancy — vacant structures to bring back. Pair with the 50% rural improvement threshold where both apply.
- UI Tier 1 — the Urban Institute's read that private capital is likely to come and the impact would be larger.
Reading the signals for partners
- NMTC track record — the listed CDEs have underwritten deals in this exact tract. They know the market and can layer NMTC with OZ equity. How they stack →
- CRA-eligible — bank investment here earns CRA credit. Start with community development officers at banks with branches in the county.
- Former OZ 1.0 — QOFs and sponsors may already hold assets here. They are the most likely early OZ 2.0 investors and know the local approvals path.
- Tribal — the tribal government is a principal, not a stakeholder to consult. Persistent poverty — USDA Rural Development programs can fill gaps.
Data context
3
Eligible tracts in EIG DCI top distress quintile
The EIG Distressed Communities Index (2019–2023) is referenced in many state scoring rubrics. Quintile 1 = most distressed. See whether OZ 1.0 reached the most distressed places →
1
Counties with eligible tracts designated USDA persistent poverty
Persistent poverty = 20%+ poverty rate in every census 1980–2010. Source: USDA ERS County Typology Codes (2015 edition). Relevant for USDA RD program eligibility and QROF rural bonus. See QROF rural bonus mechanics →
26
Prior NMTC investments in eligible OZ tracts
CDFI Fund NMTC Public Data Release (2024). Indicates prior CDFI capital deployment track record in these tracts. See how NMTC and OZ stack →
95
Eligible tracts with CRA designation (LMI or distressed/underserved)
Banks earn CRA credit for investing in low- or moderate-income tracts (Track 1), and in non-metropolitan middle-income tracts officially designated distressed or underserved by FFIEC (Track 2). When an OZ project sits in a CRA-eligible tract, bank capital can satisfy CRA obligations while generating OZ tax benefits. How CRA and OZ interact →
Cities: Omaha, Lincoln, Bellevue, Kearney, Norfolk and 34 more
ZIP codes: 68111, 68104, 68108, 68131, 68508 and 76 more
See all 39 cities and 81 ZIP codes
All cities:
Omaha, Lincoln, Bellevue, Kearney, Norfolk, North Platte, Hastings, Grand Island, Oshkosh, Paxton, Ogallala, Lisco, Offutt Afb, Pleasant Dale, Red Cloud, Scottsbluff, Milford, Stapleton, Mc Cook, Sutherland, Lodgepole, Ashby, Lakeside, Lewellen, La Vista, Juniata, Indianola, Inavale, Guide Rock, Gering, Fairbury, Ellsworth, Denton, Crete, Chappell, Boys Town, Bingham, Big Springs, Tryon
All ZIP codes:
68111, 68104, 68108, 68131, 68508, 68105, 68107, 68110, 68112, 68502, 68102, 68134, 68503, 68504, 68152, 68197, 68510, 68521, 68005, 68154, 68147, 69101, 68132, 68127, 68583, 68588, 68701, 68114, 68901, 68803, 69034, 68942, 68955, 68970, 69001, 68952, 69154, 69122, 69165, 69351, 69341, 69340, 69335, 69333, 69167, 69163, 69129, 69155, 68847, 69153, 69149, 69148, 69147, 68849, 68505, 68845, 68801, 68106, 68113, 68117, 68122, 68123, 68124, 68128, 68164, 68175, 68178, 68179, 68180, 68182, 68333, 68339, 68352, 68405, 68423, 68010, 68506, 68516, 68522, 68524, 69361
Look up a specific tract (FFIEC) → Source: FFIEC Census Flat File 2026, joined to IRS Rev. Proc. 2026-14 eligible tracts.
33
Eligible tracts in top investability quintile (Urban Institute model)
The Urban Institute investability model scores OZ-eligible tracts by predicted likelihood of attracting private capital, based on OZ 1.0 investment patterns. Quintile 1 = highest predicted investability among scored tracts. Not all tracts are scored — coverage reflects tracts with sufficient OZ 1.0 data.
Who to contact
Nebraska Dept. of Economic Development (DED)
https://opportunity.nebraska.gov/programs/business/opportunity-zones/ded.opportunityzones@nebraska.gov
(402) 471-3063
Certified CDFIs
11 certified CDFIs headquartered in Nebraska. CDFI Fund certified list →
USDA Rural Development
USDA RD Nebraska State Office →RCAP Regional Partner
Midwest Assistance Program (MAP) →Rural LISC
Rural LISC →Native / tribal
No formal tribal consultation process has been published for Nebraska's OZ 2.0 nomination. If your jurisdiction contains or is adjacent to tribal land, contact the relevant Tribal Historic Preservation Office (THPO) or tribal government directly before submitting a nomination.
Designations: Treasury, 2027 QOZ designations and revised eligible-tract file (October 30, 2026). Demographics: ACS 2020–2024 5-year. OZ 1.0: IRS Notice 2018-48, crosswalked to 2020 tracts. Eligible tract counts: IRS Rev. Proc. 2026-14 (April 6, 2026). Rural designation: Notice 2025-50, Section 4.01. Status tier last verified 2026-06-16. Full methodology.