Nebraska·Data as of Q4 2025

Omaha, NE CAM Reconciliation Guide

Vacancy rates, property tax system, operating expense benchmarks, and market-specific CAM billing considerations for Omaha, NE commercial landlords.

Current Vacancy Rates

19.5%
Office Vacancy
5.5%
Retail Vacancy
4.5%
Industrial Vacancy

Source: CBRE/JLL Q4 2025 Market Reports

Average CAM per Square Foot

$8.50
Office /SF/yr
$6.25
Retail /SF/yr
$2.75
Industrial /SF/yr

Property Tax System

Assessment Authority

Douglas County Assessor / Register of Deeds

Protest Procedure

File protest with County Board of Equalization by June 30. Can appeal to Nebraska Tax Equalization and Review Commission (TERC), then Nebraska Supreme Court. Annual assessment cycle.

Effective Tax Rate

~1.8-2.3% effective rate (Douglas County; no state income tax exemption but competitive overall burden)

Key Submarkets

Downtown/Old MarketMidtown CrossingWest Omaha/180th StreetAksarben VillageCouncil Bluffs (IA)Papillion/La Vista

CAM Billing Considerations

  • Annual assessment cycle creates year-over-year volatility in tax pass-throughs
  • Two-state metro (NE/IA) with different assessment systems and appeal processes
  • Financial services concentration (Berkshire Hathaway, Union Pacific, TD Ameritrade) anchors office demand
  • Nebraska Opportunity Zone and TIF incentives complicate tax basis
  • Tornado/severe weather insurance costs are material given plains geography
Local BOMA Chapter

BOMA Nebraska

Market Context

Omaha's stable, diversified economy anchored by Fortune 500 headquarters provides consistent commercial real estate demand. Annual property assessment creates predictable but frequent CAM tax reconciliation activity, and the cross-state metro with Council Bluffs requires managing two different Iowa and Nebraska assessment regimes.

Reconcile Omaha, NE Properties

CapVeri accounts for market-specific vacancy, local tax timing, and property-type-specific expense pools in your reconciliation.

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