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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1041
Introduced by Rountree, 3.
Read first time January 14, 2026
Committee: Urban Affairs
A BILL FOR AN ACT relating to housing; to provide requirements for1
cities, villages, and counties relating to accessory dwelling units;2
and to define terms. 3
Be it enacted by the people of the State of Nebraska,4
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Section 1. (1) A city shall allow a minimum of one accessory1
dwelling unit on the same lot as a single-family residence in accordance2
with the following conditions: 3
(a) An accessory dwelling unit shall comply with all applicable4
building regulations; 5
(b) An accessory dwelling unit shall not exceed one thousand square6
feet or fifty percent of the size of the single-family residence,7
whichever is larger; 8
(c) An accessory dwelling unit shall be prohibited or limited only9
to the extent that a city ordinance relating to historic buildings, a10
deed restriction, a restriction of a homeowners' association, a11
restriction of a co-owners association organized under the Condominium12
Property Act, or a restriction of a unit owners association organized13
under the Nebraska Condominium Act limits or prohibits the construction14
or use of an accessory dwelling unit; and 15
(d) If a manufactured home or a mobile home is used as an accessory16
dwelling unit, the manufactured home or mobile home shall be converted to17
real property by being placed on a permanent foundation and assessed for18
real property taxes. 19
(2) Except as otherwise provided by state law or in subsection (1)20
of this section, a city shall not: 21
(a) Impose requirements related to the placement or appearance of an22
accessory dwelling unit that are more restrictive than those imposed on a23
single-family residence, including, but not limited to, maximum building24
heights, minimum setback requirements, minimum lot sizes, minimum25
building frontages, maximum lot coverages, density requirements, and26
aesthetic or architectural standards or requirements. Additionally, a27
city shall not require an accessory dwelling unit to match the exterior28
design, roof pitch, or finishing materials of the single-family29
residence; 30
(b) Impose regulations on the use of an accessory dwelling unit as a31
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rental property that are more restrictive than those provided for in the1
Uniform Residential Landlord and Tenant Act; 2
(c) Require that the lot containing a single-family residence and an3
accessory dwelling unit have additional parking beyond that required for4
a single-family residence or require a fee to be paid in lieu of5
providing such additional parking; 6
(d) Restrict the occupancy of either the single-family residence or7
the accessory dwelling unit in any of the following ways:8
(i) Requiring the property owner to be a resident;9
(ii) Requiring a familial, marital, or employment relationship to10
exist between the occupants of the single-family residence and the11
occupants of the accessory dwelling unit; or 12
(iii) Restricting the occupancy of an accessory dwelling unit based13
on income or age; 14
(e) Require new or separate utility lines between the accessory15
dwelling unit and public utility service connections. However, if full16
utility access that includes a separate metering system for billing17
purposes cannot be provided to the accessory dwelling unit, then the city18
can require new or separate utility lines; 19
(f) Impose a different city impact fee structure or development20
standard for an accessory dwelling unit than those used for the single-21
family residence on the same lot; or 22
(g) Require improvements or repairs to public streets or sidewalks23
beyond those imposed on the single-family residence on the same lot.24
(3) A city shall approve an accessory dwelling unit permit25
application that meets the requirements set forth by state law and in26
subsection (1) of this section without discretionary review or hearing27
and consistent with the time frame assigned to the approval of a single-28
family residence. An accessory dwelling unit permit application shall not29
have a review timeline or schedule in excess of a city's normal review30
schedule for a single-family residence. If the city denies an accessory31
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dwelling unit permit, the reason for denial shall be provided in writing1
to the applicant and shall include any remedy necessary to secure2
approval. 3
(4) A city ordinance regulating accessory dwelling units in a manner4
that conflicts with this section is void. Nothing in this section5
prohibits a city from adopting an ordinance that is more permissive than6
the requirements provided in this section. 7
(5) For purposes of this section: 8
(a) Accessory dwelling unit means an additional residential dwelling9
unit located on the same lot as a single-family residence that is either10
attached to or detached from the single-family residence;11
(b) City means any city or village in this state;12
(c) Detached includes being part of any accessory structure such as13
a detached garage; 14
(d) Dwelling unit means a structure or the part of a structure that15
is used as a home, residence, or sleeping place by one person who16
maintains a household or by two or more persons who maintain a common17
household; and 18
(e) Single-family residence means a structure maintained and used as19
a single dwelling unit. 20
Sec. 2. (1) A county shall allow a minimum of one accessory21
dwelling unit on the same lot as a single-family residence in accordance22
with the following conditions: 23
(a) An accessory dwelling unit shall comply with all applicable24
building regulations; 25
(b) An accessory dwelling unit shall not exceed one thousand square26
feet or fifty percent of the size of the single-family residence,27
whichever is larger; 28
(c) An accessory dwelling unit shall be prohibited or limited only29
to the extent that a county resolution relating to historic buildings, a30
deed restriction, a restriction of a homeowners' association, a31
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restriction of a co-owners association organized under the Condominium1
Property Act, or a restriction of a unit owners association organized2
under the Nebraska Condominium Act limits or prohibits the construction3
or use of an accessory dwelling unit; and 4
(d) If a manufactured home or a mobile home is used as an accessory5
dwelling unit, the manufactured home or mobile home shall be converted to6
real property by being placed on a permanent foundation and assessed for7
real property taxes. 8
(2) Except as otherwise provided by state law or in subsection (1)9
of this section, a county shall not: 10
(a) Impose requirements related to the placement or appearance of an11
accessory dwelling unit that are more restrictive than those imposed on a12
single-family residence, including, but not limited to, maximum building13
heights, minimum setback requirements, minimum lot sizes, minimum14
building frontages, maximum lot coverages, density requirements, and15
aesthetic or architectural standards or requirements. Additionally, a16
county shall not require an accessory dwelling unit to match the exterior17
design, roof pitch, or finishing materials of the single-family18
residence; 19
(b) Impose regulations on the use of an accessory dwelling unit as a20
rental property that are more restrictive than those provided for in the21
Uniform Residential Landlord and Tenant Act; 22
(c) Require that the lot containing a single-family residence and an23
accessory dwelling unit have additional parking beyond that required for24
a single-family residence or require a fee to be paid in lieu of25
providing such additional parking; 26
(d) Restrict the occupancy of either the single-family residence or27
the accessory dwelling unit in any of the following ways:28
(i) Requiring the property owner to be a resident;29
(ii) Requiring a familial, marital, or employment relationship to30
exist between the occupants of the single-family residence and the31
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occupants of the accessory dwelling unit; or 1
(iii) Restricting the occupancy of an accessory dwelling unit based2
on income or age; 3
(e) Require new or separate utility lines between the accessory4
dwelling unit and public utility service connections. However, if full5
utility access that includes a separate metering system for billing6
purposes cannot be provided to the accessory dwelling unit, then the7
county can require new or separate utility lines; 8
(f) Impose a different county impact fee structure or development9
standard for an accessory dwelling unit than those used for the single-10
family residence on the same lot; or 11
(g) Require improvements or repairs to public streets or sidewalks12
beyond those imposed on the single-family residence on the same lot.13
(3) A county shall approve an accessory dwelling unit permit14
application that meets the requirements set forth by state law and in15
subsection (1) of this section without discretionary review or hearing16
and consistent with the time frame assigned to the approval of a single-17
family residence. An accessory dwelling unit permit application shall not18
have a review timeline or schedule in excess of a county's normal review19
schedule for a single-family residence. If the county denies an accessory20
dwelling unit permit, the reason for denial shall be provided in writing21
to the applicant and shall include any remedy necessary to secure22
approval. 23
(4) A county resolution regulating accessory dwelling units in a24
manner that conflicts with this section is void. Nothing in this section25
prohibits a county from adopting a resolution that is more permissive26
than the requirements provided in this section. 27
(5) For purposes of this section: 28
(a) Accessory dwelling unit means an additional residential dwelling29
unit located on the same lot as a single-family residence that is either30
attached to or detached from the single-family residence;31
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(b) Detached includes being part of any accessory structure such as1
a detached garage; 2
(c) Dwelling unit means a structure or the part of a structure that3
is used as a home, residence, or sleeping place by one person who4
maintains a household or by two or more persons who maintain a common5
household; and 6
(d) Single-family residence means a structure maintained and used as7
a single dwelling unit. 8
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