Nebraska short-term rental rules for owners

Nebraska settled the core question in 2019: a city or village cannot outlaw short-term rentals. What it can do is regulate them for health and safety, tax them and, as Lincoln shows, license them. And in 2026, Omaha opened its own debate on how far to go.

Neb. Rev. Stat. 18-1758

Enacted by LB57 in 2019, the statute covers residential properties rented for no more than thirty consecutive days. Its key points:

• A municipality may not expressly or effectively prohibit short-term rentals.
• Regulation is allowed where its primary purpose is public health and safety: fire and building codes, sanitation, traffic control, solid waste.
• Municipalities may apply sales and occupation taxes to rentals.
• They may forbid the use of a rental to house sex offenders, run a sober living home, sell illegal drugs or unlicensed alcohol, or operate an adult business.
• Ordinary land-use rules apply to a rental exactly as they would to similar property that is not rented.

Last point, and an important one: the statute states that it does not affect restrictions imposed by private entities. Homeowners associations and condominium declarations keep their full power.

Note the scope. The statute sits in the chapter on cities and villages; unincorporated land is governed by county zoning, which is worth checking separately for acreages and lake properties.

Taxes: state sales tax and lodging taxes

Owners register with the Nebraska Department of Revenue, using its standard business registration. The layers on a stay are:

• state and local sales tax on the room charge;
• the Nebraska lodging tax of 1%;
• a county lodging tax, set by each county and also filed with the Department;
• in some cities, a municipal occupation tax on lodging.

Platforms collect part of this on their bookings. Whatever they do not cover, and every direct booking, stays with you.

Our Nebraska markets

Open

• Omaha: the state's largest metro, with business travel, the College World Series in June and a busy events calendar. As of September 2026, Omaha has no dedicated short-term rental license. A council member announced in July 2026 an ordinance requiring rentals to register with the city and name a manager reachable in an emergency; an earlier proposal modeled on Lincoln's license was withdrawn after pushback. Registration, if adopted, would move Omaha into our Registration category.
• Nebraska Area: smaller towns, lakes and the routes toward the Sandhills and western parks, where local rules are generally light.

Registration

• Lincoln: a university and state capital market, with game-day weekends that fill the city. Lincoln requires an annual short-term rental license and treats rentals as a conditional use in residential zones without a public hearing. Your primary residence is not required. The license can be revoked after repeated verified disturbances, which is the part that other cities have looked at closely.

What the statute does not do

Nebraska's protection is narrower than Idaho's. It stops bans, but it does not forbid licensing, registration or fees, and it leaves cities free to enforce their general nuisance and safety rules. Lincoln's model is lawful precisely because it regulates rather than prohibits. Expect other Nebraska cities to borrow from it or from whatever Omaha adopts.

A short checklist before you buy

• Is the parcel inside a city or village, or on county land where county zoning applies?
• Does the city run a license or registration program, and on what grounds can it be revoked?
• Do HOA covenants or a condominium declaration limit rentals, minimum stays or guest numbers?
• Which lodging taxes does your platform remit in that county, and which must you file yourself?

Our advice

In Nebraska, the legal right to rent is secure; the daily discipline is what keeps a license. Screen guests for big events, set clear occupancy and parking rules, and keep your registrations with the Department of Revenue and the county up to date. If you own a property here or are considering one, we study every request and tell you honestly whether and how we can help.