The Omaha City Council (the “City Council”) has made a highly-anticipated change to directly tie its existing tax-increment financing (“TIF”) policy to affordable housing. Developers must now satisfy certain prerequisites that focus on affordable housing to receive TIF funding for residential projects. These changes result from the Planning Department convening […]
Dirt Alert
Nebraska Adds Requirements for Data Centers to Qualify for Tax Incentives
on Thursday, 13 August 2026 in
Dirt Alert: David C. Levy, Editor
On July 20, 2026, Governor Jim Pillen tightened the requirements data centers must meet to qualify for Nebraska tax incentives. Executive Order No. 26-17 (the “Order”)[1] does this in two ways. First, the Order adds items the State will consider in determining whether to grant tax incentives for data centers. […]
Nebraska Statute Streamlining County Conditional Use Permits Takes Effect
on Monday, 10 August 2026 in
Dirt Alert: David C. Levy, Editor
The Nebraska Legislature made major reforms to county zoning procedures in 2026. Legislative Bill (“LB”) 663, which took effect on July 18, 2026, amended section 23-114.01 of the Nebraska Revised Statutes to streamline counties’ issuance of conditional use permits. The bill adjusted how counties process, decide and defend conditional use […]
Nebraska Supreme Court Limits County Authority Over PSC-Funded Broadband Expansion
on Wednesday, 5 August 2026 in
Dirt Alert: David C. Levy, Editor
Pinpoint Commc’ns v. Gage Cnty., 321 Neb. 764 (2026) The Nebraska Public Service Commission (“PSC”) awarded funding to Pinpoint Communications, Inc. (“Pinpoint”) under the Nebraska Broadband Bridge Act to build a broadband network in Gage County.[1] Pinpoint then applied for a permit from the Gage County Board of Supervisors (the […]
Nebraska Supreme Court Affirms State Recapture of Tax Incentives for Data Center
on Thursday, 30 July 2026 in
Dirt Alert: David C. Levy, Editor
MLB Advanced Media, L.P. v. Nebraska Department of Revenue, 321 Neb. 515 (2026) MLB Advanced Media, L.P. (“MLB”), the interactive arm of Major League Baseball, sued the Nebraska Department of Revenue (“Department”) and the Nebraska Tax Commissioner (“Commissioner”) under the Nebraska Advantage Act (the “Advantage Act”). The Advantage Act provides tax incentives, including […]
