Lincoln, NE Accessory Structures: ADU Owner Occupancy (2026)

Lincoln's Title 27 ADU provisions include an owner-occupancy requirement: the property owner must occupy either the principal dwelling or the ADU as their primary residence. Documentation typically required: (1) a notarized affidavit of owner-occupancy filed with the ADU building permit application; (2) recordation of a deed covenant or restriction with the Lancaster County Register of Deeds binding the property to the owner-occupancy requirement before issuance of the certificate of occupancy; (3) the address must be the owner's primary residence for property tax homestead purposes under Neb. Rev. Stat. §77-3501 et seq. The owner-occupancy rule means only one of the two units may be rented to a non-owner at any given time — the other must be the owner's primary home. If the owner ceases to occupy either unit, the ADU loses its legal status under Title 27 and the Code Enforcement Division may pursue abatement. Nebraska LB 866 (2020) does not preempt owner-occupancy conditions on detached ADUs and allows reasonable objective standards on attached ADUs. Lincoln differs from California, where state law (AB 671, AB 587) has largely eliminated owner-occupancy requirements on ADUs — Nebraska has retained municipal discretion on this point.