Lincoln, NE Accessory Structures: ADU Rental Restrictions (2026)

Lincoln regulates residential rentals through Title 21 of the Lincoln Municipal Code (Building Code, including the Rental Housing and Property Maintenance Code). Rental units must comply with minimum habitability standards, periodic inspections, and basic life-safety requirements. Any unit rented to a non-owner is subject to the property maintenance code enforced by Building & Safety and Code Enforcement, including ADUs. Short-term rentals — defined as rentals of fewer than 30 consecutive days — are subject to the Nebraska Lodging Tax (state 1% + Lancaster County 4%) and the Lincoln Occupation Tax on lodging (typically 4%). Lincoln has adopted STR registration requirements for hosts operating in residential zones; STR operation must remain consistent with the ADU's owner-occupancy requirement under Title 27. The Nebraska Uniform Residential Landlord and Tenant Act (Neb. Rev. Stat. §76-1401 et seq.) governs landlord-tenant relationships, including notice periods, security deposit handling, and eviction procedures. Nebraska has no statewide rent control framework and no state-level preemption of municipal rent regulation — Lincoln could theoretically adopt rent stabilization but has not. ADU rentals in HOA-governed neighborhoods may face additional restrictions under the HOA's declaration; the Nebraska Condominium Act and general HOA covenants control.