In plain words

Nebraska does not have a statewide ADU law. An accessory dwelling unit (ADU) is a small second home on the same lot as a house. It could be a basement apartment, an addition, or a backyard cottage. In Nebraska, each city, village or county decides whether ADUs are allowed. They do this through zoning, which means the local rules about what you can build where. A 2020 state law covers cities with 20,000 or more people. Every two years, they must report whether their zoning allows ADUs. That law does not make them allow ADUs. Rules differ a lot from place to place. Omaha allows ADUs with just a building permit in some zones. In other Omaha zones you need a conditional use permit. That is a special approval with a hearing where neighbors can weigh in. Lincoln eased its rules in March 2026, but the owner must still live on the property. Some towns do not allow ADUs at all. State lawmakers tried to require ADUs everywhere in 2024, 2025 and 2026. Every one of those bills failed. The Legislature meets again in January 2027. Until then, your local rules decide. You may be able to build an ADU if your local rules and your property allow it.

The rules at a glance

State ADU lawNo. Each city, town or county decides.
Owner living on siteTowns may require the owner to live on the property.
ParkingState law doesn’t set this. Omaha requires no extra parking for an ADU; Lincoln requires one extra parking stall, according to local reporting on its March 2026 update.
SizeState law doesn’t set this. Omaha sets no maximum ADU size; Lincoln caps ADUs at 800 sq ft or 40% of the main home, according to local reporting.
Lot size and setbacksState law doesn’t set this. Each city, village or county sets its own lot size, setback and height rules. Lincoln eased its lot-size and setback rules for ADUs in March 2026.
FeesState law doesn’t set this.
Short-term rentalsState law doesn’t set this. Omaha requires any rented unit on an ADU lot to be registered with its rental registry; Lincoln's 2026 proposal allowed one short-term rental per single-family lot.

What to do next

  1. Call your city, village or county zoning office and ask whether ADUs (sometimes called accessory apartments or granny flats) are allowed in your zone.
  2. Ask whether approval is just a building permit or needs a conditional use permit, special permit or variance with a public hearing, and what each costs.
  3. Write down local rules on owner occupancy, size, height, setbacks (how far a building must sit from property lines), parking and rentals before you design.
  4. Check your deed, subdivision covenants and any HOA rules; none of the failed state bills would have overridden private restrictions.
  5. If you live in Omaha, look at the city's pre-approved ADU plans and financing guide on planning.omaha.gov.
  6. Plan for utility hookups early: confirm water, sewer or septic capacity for a second unit with your utility or county health office.

What your town still decides

Nebraska has no statute that makes towns allow ADUs. Each city, village and county decides through its own zoning. The only state law that names ADUs is the Municipal Density and Missing Middle Housing Act (LB 866, 2020). It covers cities of the metropolitan, primary and first class with at least 20,000 people. Those cities must file a housing report with the Urban Affairs Committee every two years (by July 1). One question in the report is whether local zoning allows ADUs. The same cities had to adopt affordable housing action plans by January 1, 2023 (50,000+ people) or January 1, 2024 (smaller covered cities). A city that skips the plan must allow middle housing, including a duplex on every lot, in areas zoned for single-family homes, but nothing in the Act forces it to allow ADUs. A separate state rule (Neb. Rev. Stat. 19-902) says city zoning cannot ban a home only because it is a manufactured home that meets state standards. Where a town does not list ADUs as allowed, an owner usually needs a rezoning, conditional use permit or variance, each of which involves a public hearing. Bills to require ADUs statewide failed in 2024, 2025 and 2026, and the 109th Legislature adjourned on April 17, 2026. The next regular session starts in January 2027.

Examples of local rules

  • Omaha: ADU rules are in Omaha Municipal Code Sec. 55-763(a). Detached, attached and internal ADUs are allowed. An ADU is a permitted use (building permit only) in the R5, R-WRN, R6, R7, R8, MH, NBD, CBD, DS and TOD districts. In the AG, DR, R1-R4, LO, GO, LC, CC and GC districts it needs a conditional use permit, which means neighbor notice and Planning Board approval. One ADU per site, no extra parking, no maximum size in the ADU section (base-district coverage and height still apply, with a 15% coverage bonus), and detached units must sit at least 20 feet behind the front of the house. The code has no owner-occupancy rule, but in the DR through R4 districts no more than three unrelated people may live on the whole site. A rented unit must be registered with the city, and the ADU cannot be sold separately. The city's ADU page also offers pre-approved plans and a financing guide. Source
  • Lincoln: ADUs are a conditionally permitted use on single-family lots in the R-1 through R-4 districts, meaning they are allowed when a list of conditions is met. Before 2026 a lot had to be big enough for a duplex, which only about 24% of lots were. On March 30, 2026 the City Council voted 7-0 to ease the rules: ADUs now need only a single-family-size lot, can be taller than the main home, and detached units no longer have to meet the main home's setbacks. Per local news, the owner must still live on site, units are capped at 800 sq ft or 40% of the home with one bedroom, the ADU must share utility connections with the house, one extra parking stall is required, and a deed restriction bars selling the ADU separately. Source

What we’re still confirming

  • Lincoln adopted ADU changes in March 2026, but the city's ADU page still calls them a proposal; confirm size, owner-occupancy and parking rules with the city.

Laws, bills and citations

Sources

  1. LB 866 (2020), Municipal Density and Missing Middle Housing Act, Neb. Rev. Stat. 19-5501 to 19-5506; amended by LB 44 (2021), LB 800 (2022) and LB 531 (2023) · official source
  2. Neb. Rev. Stat. 19-5503, Municipal Density and Missing Middle Housing Act definitions (ADU, city) · official source · checked 2026-10-03
  3. Neb. Rev. Stat. 19-5505, affordable housing action plans · official source · checked 2026-10-03
  4. Neb. Rev. Stat. 19-5502, legislative findings · official source · checked 2026-10-03
  5. Neb. Rev. Stat. 19-902, zoning and manufactured homes · official source · checked 2026-10-03
  6. LB 866 (2020) slip law, approved August 17, 2020 · official source · checked 2026-10-03
  7. LB 1041 (2026) bill page and history · official source · checked 2026-10-03
  8. LB 1041 (2026) introduced text · official source · checked 2026-10-03
  9. AM2172 to LB 1041 (Urban Affairs Committee amendment) · official source · checked 2026-10-03
  10. LB 839 (2026) bill page and history (veto, failed override) · official source · checked 2026-10-03
  11. LB 839 (2026) final reading text · official source · checked 2026-10-03
  12. LB 1094 (2026) bill page and history · official source · checked 2026-10-03
  13. LB 1094 (2026) introduced text · official source · checked 2026-10-03
  14. LB 458 (2025) bill page and history · official source · checked 2026-10-03
  15. LB 458 (2025) introduced text · official source · checked 2026-10-03
  16. LB 650 (2025) slip law, approved May 6, 2025 (no ADU provisions) · official source · checked 2026-10-03
  17. LB 1166 (2024) bill page and history · official source · checked 2026-10-03
  18. LB 1166 (2024) Introducer's Statement of Intent · official source · checked 2026-10-03
  19. Nebraska Legislature keyword search: accessory dwelling (109th Legislature) · official source · checked 2026-10-03
  20. City of Omaha Planning, ADU Omaha · official source · checked 2026-10-03
  21. City of Lincoln, ADU Text Amendment page · official source · checked 2026-10-03
  22. KFOR, Council approves some deregulation to accessory dwelling units in Lincoln (March 2026) · checked 2026-10-03
  23. North Dakota Monitor / Stateline, A slew of new housing laws take effect this month (January 29, 2025) · checked 2026-10-03
  24. Omaha Municipal Code Sec. 55-763(a), Accessory dwelling units (Municode, current version) · official source · checked 2026-10-03
  25. Neb. Rev. Stat. 19-5501, Act name (sections 19-5501 to 19-5506) · official source · checked 2026-10-03
  26. Neb. Rev. Stat. 19-5506, Act, how construed · official source · checked 2026-10-03

This is general information, not legal advice. Your town, village, city or county decides what can be built on your property. If something here looks out of date, email the team.