AI data center sites in Nebraska

73 Nebraska counties scored on transmission, the interconnection queue, power price and tax. Updated October 18, 2026.

Open a county for its queue requests, substations, plants and data centers.

CountyScorePipelinePower price
653.3 GW8.7¢/kWh
58273 MW8.7¢/kWh
512.8 GW8.7¢/kWh
51550 MW8.7¢/kWh
48456 MW8.7¢/kWh
45250 MW8.7¢/kWh
40500 MW8.7¢/kWh
40200 MW8.7¢/kWh
38-8.7¢/kWh
38-8.7¢/kWh
371.5 GW8.7¢/kWh
3740 MW8.7¢/kWh
37-8.7¢/kWh
37-8.7¢/kWh
37-8.7¢/kWh
35-8.7¢/kWh
341.1 GW8.7¢/kWh
34250 MW8.7¢/kWh
34-8.7¢/kWh
33-8.7¢/kWh
32-8.7¢/kWh
32-8.7¢/kWh
32-8.7¢/kWh
31250 MW8.7¢/kWh
30385 MW8.7¢/kWh
30-8.7¢/kWh
28320 MW8.7¢/kWh
28-8.7¢/kWh
28-8.7¢/kWh
28-8.7¢/kWh
26423 MW8.7¢/kWh
26120 MW8.7¢/kWh
2650 MW8.7¢/kWh
25170 MW8.7¢/kWh
2522 MW8.7¢/kWh
25-8.7¢/kWh
24-8.7¢/kWh
24-8.7¢/kWh
23215 MW8.7¢/kWh
23174 MW8.7¢/kWh
23150 MW8.7¢/kWh
23-8.7¢/kWh
23-8.7¢/kWh
22185 MW8.7¢/kWh
22-8.7¢/kWh
22-8.7¢/kWh
22-8.7¢/kWh
22-8.7¢/kWh
22-8.7¢/kWh
22-8.7¢/kWh

Pipeline: active generation and storage requests in the ISO queue, or EIA planned plants where larger (outside the ISOs). Top kV: highest substation voltage. Power price: the state's industrial average. DCs: GPU colocation, mining sites and AI campuses.

What the data shows

The strongest Nebraska counties for a large AI load are Lancaster County (65), Sarpy County (58) and Cass County (51) on the site score. Nebraska sits in SPP and utility territory; its ISO queues hold 14 GW of active generation and storage requests, 9 GW of them with a signed interconnection agreement, and it has 26 substations at 345 kV and up.

Industrial power averaged 8.7¢/kWh (EIA, July 2026 YTD), against 8.2¢/kWh a year earlier, the 25th lowest of the 50 states and DC. Nebraska has repealed its data center sales tax exemption. We track 3 AI campuses and 6 GPU-ready colocation facilities here.

Top 6 counties in detail

1. Lancaster CountySPP

Site score 65 of 100

Transmission
20/25
Generation pipeline
17/20
Industrial power price
18/20
Existing and retiring plants
6/15
Sales tax exemption
0/10
Data center activity
4/10
Market
SPP
Queue (active)
3.3 GW
Agreement signed
2.1 GW
Planned plants (EIA)
852 MW
Top substation
345 kV
Substations 230 kV+
4
Operating plants
811 MW
Retired or retiring
1 MW
Industrial power, NE
8.7¢/kWh
Sales tax exemption
Repealed

Largest queue requests

ProjectPoint of interconnectionMWTypeStage
Olive Creek 345 kV SubstationSPP GEN-2024-021, in service 2030-09Olive Creek 345 kV Substation540GasIn study
Olive Creek 345 kV SubstationSPP GEN-2023-224, in service 2027-03Olive Creek 345 kV Substation478GasAgreement signed
Olive Creek 345 kV SubstationSPP GEN-2024-020, in service 2030-09Olive Creek 345 kV Substation390GasIn study
Tobias 345kV SubstationSPP GEN-2017-181, in service 2020-12Tobias 345kV Substation300WindAgreement signed
8000 SW 12th (Rokeby) Station, 115kV BusSPP GEN-2021-043, in service 2026-028000 SW 12th (Rokeby) Station, 115kV Bus250StorageAgreement signed
Wagener 115kV SubstationSPP GEN-2021-049, in service 2025-07Wagener 115kV Substation225SolarAgreement signed
Olive Creek 345 kV SubstationSPP GEN-2023-225, in service 2027-03Olive Creek 345 kV Substation217GasAgreement signed
Tobias 345kV SubstationSPP GEN-2017-182, in service 2020-12Tobias 345kV Substation128WindAgreement signed

Substations, 115 kV and up

  • SHELDON · 11 lines345 kV
  • Unnamed · 7 lines345 kV
  • Unnamed · 6 lines345 kV
  • Unnamed · 3 lines345 kV
  • Unnamed · 4 lines161 kV
  • Unnamed · 5 lines115 kV
  • Unnamed · 5 lines115 kV
  • Unnamed · 5 lines115 kV

Planned, retiring and retired plants

  • Princeton Road Station · Gas, planned 2029748 MW
  • Terry Bundy Generating Station · Gas, planned 2029104 MW

Data centers, AI campuses and mining sites

  • Google Lincoln data center campus · AI campus, under construction · Google

Colocation from our GPU colocation list; mining sites from the miner AI conversion tracker.

2. Sarpy CountySPP

Site score 58 of 100

Transmission
18/25
Generation pipeline
6/20
Industrial power price
18/20
Existing and retiring plants
6/15
Sales tax exemption
0/10
Data center activity
10/10
Market
SPP
Queue (active)
273 MW
Agreement signed
273 MW
Planned plants (EIA)
272 MW
Top substation
345 kV
Substations 230 kV+
3
Operating plants
866 MW
Retired or retiring
2 MW
Industrial power, NE
8.7¢/kWh
Sales tax exemption
Repealed

Largest queue requests

ProjectPoint of interconnectionMWTypeStage
Substation 1363; 161kV SubstationSPP GEN-2020-031, in service 2023-04Substation 1363; 161kV Substation273GasAgreement signed

Substations, 115 kV and up

  • SARPY COUNTY · 9 lines345 kV
  • Unnamed · 6 lines345 kV
  • Unnamed · 5 lines345 kV
  • Unnamed · 3 lines161 kV
  • Unnamed · 3 lines161 kV

Planned, retiring and retired plants

  • Turtle Creek · Gas, planned 2028264 MW

Data centers, AI campuses and mining sites

  • Google Papillion data center campus · AI campus, operating · Google
  • Meta Sarpy data center campus · AI campus, operating · WOWT
  • H5 Data Centers Omaha campus · GPU colocation, La Vista, 17.3 MW
  • TierPoint Omaha - Bellevue · GPU colocation, Bellevue
  • TierPoint Omaha - Midlands · GPU colocation, Papillion

Colocation from our GPU colocation list; mining sites from the miner AI conversion tracker.

3. Cass CountySPP

Site score 51 of 100

Transmission
14/25
Generation pipeline
16/20
Industrial power price
18/20
Existing and retiring plants
4/15
Sales tax exemption
0/10
Data center activity
0/10
Market
SPP
Queue (active)
2.8 GW
Agreement signed
1.5 GW
Planned plants (EIA)
792 MW
Top substation
345 kV
Substations 230 kV+
1
Operating plants
346 MW
Retired or retiring
0 MW
Industrial power, NE
8.7¢/kWh
Sales tax exemption
Repealed

Largest queue requests

ProjectPoint of interconnectionMWTypeStage
Substation 3740 345 kVSPP GEN-2024-213, in service 2034-07Substation 3740 345 kV360GasIn study
Substation 3740 345 kVSPP GEN-2024-212, in service 2034-07Substation 3740 345 kV303GasIn study
Substation 3740 345 kVSPP GEN-2024-211, in service 2034-07Substation 3740 345 kV303GasIn study
Substation 3740 345 kVSPP GEN-2023-079, in service 2028-07Substation 3740 345 kV273GasAgreement signed
Substation 3740; 345kVSPP GEN-2020-038, in service 2023-04Substation 3740; 345kV273GasAgreement signed
Substation 3740 345 kVSPP GEN-2023-078, in service 2027-07Substation 3740 345 kV255GasAgreement signed
Substation 3740 345 kVSPP GEN-2023-077, in service 2027-07Substation 3740 345 kV255GasAgreement signed
Cass County 345kV SubstationSPP GEN-2025-SR26Cass County 345kV Substation200GasIn study

Substations, 115 kV and up

  • CASS COUNTY · 2 lines345 kV

Planned, retiring and retired plants

  • Cass County · Gas, planned 2029792 MW

4. Douglas CountySPP

Site score 51 of 100

Transmission
14/25
Generation pipeline
7/20
Industrial power price
18/20
Existing and retiring plants
9/15
Sales tax exemption
0/10
Data center activity
3/10
Market
SPP
Queue (active)
550 MW
Agreement signed
200 MW
Planned plants (EIA)
0 MW
Top substation
345 kV
Substations 230 kV+
1
Operating plants
941 MW
Retired or retiring
297 MW
Industrial power, NE
8.7¢/kWh
Sales tax exemption
Repealed

Largest queue requests

ProjectPoint of interconnectionMWTypeStage
S1247 161 kV SubstationSPP GEN-2024-372, in service 2027-12S1247 161 kV Substation250StorageIn study
SUBSTATION LOOP IN OPPD LINES S1211 TO S1220 AND S1211 TO S1299SPP GEN-2025-SR20SUBSTATION LOOP IN OPPD LINES S1211 TO S1220 AND S1211 TO S1299100GasIn study
New 161kV substation looping in OPPD 161kV lines S1211 to S1220 and S1SPP GEN-2021-039, in service 2025-02New 161kV substation looping in OPPD 161kV lines S1211 to S1220 and S1211 to S12100StorageAgreement signed
Looping in OPPD (S1211) (S1220) (S1211) (S1299) 161kVSPP GEN-2018-037, in service 2024-12Looping in OPPD (S1211) (S1220) (S1211) (S1299) 161kV100StorageAgreement signed

Substations, 115 kV and up

  • OPPD BLONDO STREET · 6 lines345 kV
  • NORTH OMAHA · 5 lines161 kV
  • OPPD BLONDO STREET · 5 lines161 kV
  • NORTH OMAHA · 4 lines161 kV
  • Unnamed · 4 lines161 kV
  • Unnamed · 4 lines161 kV
  • Unnamed · 3 lines161 kV
  • Unnamed · 3 lines161 kV

Planned, retiring and retired plants

  • North Omaha · Gas, retiring 2026291 MW

Data centers, AI campuses and mining sites

  • 1623 Farnam 1623 Farnam (carrier hotel) · GPU colocation, Omaha
  • Cogent Omaha · GPU colocation, Omaha
  • Scott Data Omaha data center · GPU colocation, Omaha

Colocation from our GPU colocation list; mining sites from the miner AI conversion tracker.

5. Lincoln CountySPP

Site score 48 of 100

Transmission
16/25
Generation pipeline
7/20
Industrial power price
18/20
Existing and retiring plants
8/15
Sales tax exemption
0/10
Data center activity
0/10
Market
SPP
Queue (active)
456 MW
Agreement signed
231 MW
Planned plants (EIA)
0 MW
Top substation
345 kV
Substations 230 kV+
2
Operating plants
1.4 GW
Retired or retiring
0 MW
Industrial power, NE
8.7¢/kWh
Sales tax exemption
Repealed

Largest queue requests

ProjectPoint of interconnectionMWTypeStage
New switching station on Gentleman to Sweetwater 345kV lineSPP GEN-2018-125, in service 2022-12New switching station on Gentleman to Sweetwater 345kV line231WindAgreement signed
Wagener 115kV SubstationSPP GEN-2026-SR20Wagener 115kV Substation225StorageIn study

Substations, 115 kV and up

  • GENTLEMAN · 9 lines345 kV
  • GENTLEMAN · 11 lines230 kV
  • JEFFREY · 3 lines115 kV
  • Unnamed · 3 lines115 kV
  • Unnamed · 3 lines115 kV
  • Unnamed · 3 lines115 kV
  • Unnamed · 3 lines115 kV

6. Otoe CountySPP

Site score 45 of 100

Transmission
14/25
Generation pipeline
6/20
Industrial power price
18/20
Existing and retiring plants
8/15
Sales tax exemption
0/10
Data center activity
0/10
Market
SPP
Queue (active)
250 MW
Agreement signed
250 MW
Planned plants (EIA)
0 MW
Top substation
345 kV
Substations 230 kV+
1
Operating plants
1.4 GW
Retired or retiring
0 MW
Industrial power, NE
8.7¢/kWh
Sales tax exemption
Repealed

Largest queue requests

ProjectPoint of interconnectionMWTypeStage
Neb. City - 103rd & Rokeby 345 kVSPP GEN-2020-094, in service 2023-04Neb. City - 103rd & Rokeby 345 kV250SolarAgreement signed

Substations, 115 kV and up

  • NEBRASKA CITY · 6 lines345 kV

Data center tax exemption in Nebraska

Nebraska data center sales and use tax exemption (Neb. Rev. Stat. § 77-2704.62), repealed

Nebraska's exemption for property and services bought by a data center operator for assembly into property used outside the state was repealed by LB 901, operative July 1, 2026, and Executive Order 26-17 (July 2026) bars approval of new data center applications for ImagiNE Nebraska Act incentives.

Recent change: LB 901 (approved April 7, 2026) repealed §§ 77-2701.54 and 77-2704.62 effective July 1, 2026; Gov. Pillen's July 2026 executive order stops new data center ImagiNE Act approvals and creates a data center task force.

Source: Nebraska Legislature, accessed 2026-10-17. General information, not tax advice; ask your tax advisor.

AI data centers being built in Nebraska

CampusDeveloperCountyMWStatusSource
Google Lincoln data center campusGoogleLancaster County-under constructionGoogleOct 2026
Google Papillion data center campusGoogleSarpy County-operatingGoogleOct 2026
Meta Sarpy data center campusMetaSarpy County-operatingWOWTJul 28, 2022

Busiest points of interconnection in Nebraska

#Point of interconnectionCountyISORequestsQueued MWMostly
1Substation 3740 345 kVCass County, NESPP61,749Gas
2Olive Creek 345 kV SubstationLancaster County, NESPP51,687Gas
3New Beatrice Power Station 345 kVGage County, NESPP51,408Gas

How the score works

Six parts out of 100: transmission (25), generation in the queue (20), the state's industrial power price (20), existing and retiring plants (15), sales tax exemption (10) and data center activity (10). The site finder's methodology prints each formula and every source with its date. Markets: SPP (Plains), Utility territory (no ISO/RTO).

All states

Discuss a transaction

Funding a data center or the GPUs going into one in Nebraska? Tell us about the site and the capital you need, and we will come back with the lenders and the structure that fit. Operators raising debt for a cluster can start at gpulenders.com.

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