Five racetrack casinos have opened since 2022 and live table games arrived in 2025. None of that play is allowed online.
Real-money online casinos
Not legal, none licensed
Online sports betting
Not legal
Retail sports betting
Legal at racetrack casinos
Commercial racetrack casinos
5 open, 6th due 2026
Tribal casinos
4 venues, Class II machines
Nebraska Lottery and keno
Legal, retail only
Sweepstakes / social casinos
Available, no state ban
Minimum age (casinos, sports)
21
Minimum age (lottery, keno)
19
Regulator
Nebraska Racing and Gaming Commission
Who Runs Nebraska's Racetrack Casinos
Five Casinos, Three Operators
Initiative 429 ties casino gambling to licensed racetracks, and only three companies actually hold the operating licenses. WarHorse Gaming, a subsidiary of Ho-Chunk Inc. owned by the Winnebago Tribe of Nebraska, runs Lincoln and Omaha and is building the next one at Atokad in South Sioux City. Elite Casino Resorts, the Iowa group run by Dan Kehl, runs Grand Island at Fonner Park and Lake Mac in Ogallala. Caesars Entertainment runs Harrah's Columbus. That is the entire state-licensed market.
Every state-licensed casino in Nebraska as of May 2026, with operator, opening date, and scale.
Casino
Operator
Opened
Scale
WarHorse LincolnLegacy Downs (Lincoln Race Course), Lancaster County
WarHorse Gaming, a Ho-Chunk Inc. subsidiary
Temp Sep 24, 2022; permanent Nov 4, 2024
860 slots, table games added Nov 2024, $200M build
Harrah’s ColumbusColumbus race track, Platte County
Caesars Entertainment
May 17, 2024
Casino floor and retail Caesars Sportsbook on race grounds
WarHorse OmahaHorsemen’s Park, Douglas County
WarHorse Gaming, a Ho-Chunk Inc. subsidiary
Aug 6, 2024
~800 slots, 20+ tables, sportsbook, $250M build
Grand Island Casino ResortFonner Park, Hall County
Elite Casino Resorts (Iowa)
Apr 10, 2025
750 slots, 20 tables, NE’s first live poker room, 162-room hotel, $185M
Lake Mac Casino Resort5/8-mile Quarter Horse track (new), Keith County (Ogallala)
Elite Casino Resorts (Iowa) with Brian Becker
Aug 19, 2025 (temporary)
300+ slots and ELITE Sportsbook; 180-room resort due 2029
WarHorse South Sioux CityAtokad Downs, Dakota County
WarHorse Gaming, a Ho-Chunk Inc. subsidiary
In development, casino phase targeted for 2026
$70M build, slots, tables, sportsbook on two 40-acre parcels off I-129
The Omaha and Lincoln openings tell two different stories on the same balance sheet. WarHorse Lincoln started in September 2022 as a 433-slot temporary box, then reopened November 4, 2024 as an $200 million permanent property with 860 slots and the first WarHorse table games. WarHorse Omaha skipped the temporary stage and went straight to $250 million on August 6, 2024. Together those two sites generated about $177 million of the state's 2025 casino revenue, more than the other three combined.
Regulatory Timeline
How It Happened
Voters approve casino gambling
Initiative 429 passes 65 to 35, with sister measures 430 and 431, opening Nebraska's constitution to gambling at licensed racetracks.
Governor Ricketts signs LB 561
The bill creates the Nebraska Racing and Gaming Commission, sets the licensing framework, and confines sports betting to in-person locations.
WarHorse Lincoln opens
Nebraska's first state-licensed casino starts taking bets in a temporary building with 433 slot machines.
Harrah's Columbus opens
Caesars Entertainment launches the state's third commercial casino on the grounds of the Columbus race track.
Grand Island Casino Resort opens
The $185 million property at Fonner Park launches with Nebraska's first live table games and first poker room.
Lake Mac Casino Resort opens
The Ogallala property opens as the fifth state-licensed casino, with a Quarter Horse track and retail sports betting.
The Money Side of Initiative 431
Revenue Nearly Tripled, Property Tax Got the Cut
The five casinos generated about $261 million in gross gaming revenue in 2025, up from $145 million in 2024 and roughly $90 million in 2023. The state taxes that at a flat 20 percent, and the disbursement formula was written into the constitution by Initiative 431. Seventy percent of every tax dollar lands in the Property Tax Credit Cash Fund, which is how the 2020 ballot drive was sold to Nebraska voters in the first place.
2023 GGR
~$90M
2024 GGR
$145M
2025 GGR
$261M
State tax rate
20%
How the 20% Initiative 431 tax splits up
Property Tax Credit Cash Fund
70% of the tax
The headline promise of the 2020 ballot drive. Cleared $36M for 2025 alone.
Compulsive Gamblers Assistance Fund
2.5% of the tax
Earmarked to problem-gambling treatment and the state helpline.
General Fund
2.5% of the tax
Unrestricted state revenue.
Host county (and city or village)
25% of the tax
Goes to the county; if the racetrack sits inside a city or village, split between the two.
WarHorse Omaha and WarHorse Lincoln together pulled in about $177 million of the 2025 revenue figure. That is the political lift behind any 2026 expansion pitch: every new legal dollar wagered routes seventy cents of its tax bite to property tax credits before anything else. Online casino games are not part of that pitch as of May 2026. Mobile sports betting is.
Where to Play
Sweepstakes Casinos for Nebraska
With no licensed online casinos here, sweepstakes sites are the legal way to play slots and table games online from Nebraska.
Casinos we play at. We earn a commission when you sign up through these.
The Law
Why There Are No Online Casinos
Nebraska voters opened the door to casino gambling in November 2020, when Initiatives 429, 430, and 431 passed by about a 65 to 35 margin and added a constitutional carve-out for licensed racetracks. Governor Pete Ricketts signed the implementing law, LB 561, on May 25, 2021. The statute created the Nebraska Racing and Gaming Commission and authorized slot machines, table games, and sports betting strictly inside the perimeter of a licensed racetrack.
That perimeter rule is why there is no online casino market. LB 561 did not contemplate iGaming, and no bill since has tried to authorize online slots or table games. Online sports betting has been the closer fight: Senator Eliot Bostar's amendment LR 20CA cleared a first floor vote 27 to 16 in March 2025, but Bostar pulled it the following month after supporters could not reach the 30 votes a constitutional amendment requires. As of May 2026, a committee called Tax Relief Nebraska is gathering signatures to put online sports betting before voters in November 2026, with $2.6 million in backing from DraftKings and FanDuel. Online casino games are not part of that drive.
The 2026 Mobile-Betting Ballot Drive
Tax Relief Nebraska, By the Numbers
After Sen. Eliot Bostar pulled LR 20CA in April 2025 three votes short of what a constitutional amendment needs in the Legislature, the major operators stopped waiting on lawmakers. Tax Relief Nebraska began circulating two petitions in February 2026: one constitutional amendment to legalize statewide mobile sports betting and one statutory measure to set the tax framework. The single-subject rule is why it had to be split in two.
Petitions to circulate
2
Amendment threshold
10% of voters
Counties required
38 of 93
Signature deadline
Jul 3, 2026
Operator donations to Tax Relief Nebraska on file with the Nebraska Accountability and Disclosure Commission as of May 2026.
Backer
Figure
Note
DraftKingsTop funder
~$2.66M
Roughly $1.1M early, plus $1.5M in April 2026.
FanDuelTop funder
~$2.66M
Matched DraftKings dollar for dollar through May 2026.
Roar Digital (BetMGM)MGM Resorts and Entain joint venture
The constitutional amendment needs about 125,000 valid signatures, which is roughly ten percent of Nebraska's 1.25 million registered voters. The 38-county rule (signers from at least five percent of voters in 38 of the 93 counties) is the structural constraint, not the raw number. Tax Relief Nebraska said in April it was on pace on the amendment side. The statutory tax measure runs on a separate signature stack and a lower 7 percent threshold, so the two clear at different speeds. Even with the money, this is a single petition season to do both.
Legal Alternatives
What You Can Play in Nebraska
What is actually regulated in the state right now, online and off.
Racetrack Casinos
Five state-licensed casinos take bets in person: WarHorse Lincoln, WarHorse Omaha, Harrah's Columbus, Grand Island Casino Resort, and Lake Mac in Ogallala. WarHorse South Sioux City is scheduled to open in 2026. All require a minimum age of 21.
Retail Sports Betting
LB 561 allows in-person sportsbooks at the state's racetrack casinos. Operators include Caesars Sportsbook at Harrah's Columbus and ELITE Sportsbook at Lake Mac, with kiosk and counter wagering. Mobile betting is not authorized, and Nebraska statute bars wagers on in-state college teams.
Tribal Casinos
Four tribal venues operate under federal compacts: Ohiya Casino (Santee Sioux Nation), Lucky 77 (Omaha Tribe), Iron Horse and Native Star (Winnebago Tribe). They run Class II machines and sit outside the Nebraska Racing and Gaming Commission's authority.
Nebraska Lottery and Keno
The state lottery sells Powerball, Mega Millions, and scratch tickets through licensed retailers. Cities and counties operate local keno under the Department of Revenue Charitable Gaming Division. Minimum age is 19.
Sweepstakes and Social Casinos
No Nebraska statute bans the sweepstakes model, so sites like Stake.us and Chumba operate here. They award redeemable prizes through a no-purchase entry path, the closest legal substitute for online casino games.
Every Bordering State Has Mobile. Nebraska Does Not.
Surrounded By Mobile Books, None at Home
Nebraska sits inside a ring of six states. Five of them run statewide mobile sports betting, and the sixth runs mobile on-site at its casinos. Nebraska is the only state in the region with no mobile sportsbook access at all, even though its retail market collected more than a quarter-billion dollars in gross gaming revenue in 2025. An Omaha resident in the Old Market is fifteen minutes from a working DraftKings app over the Iowa line. The state collects nothing on that wager.
Mobile sports betting status in Nebraska and its six bordering states.
State
Mobile
Note
IowaEast
Yes, since 2019
19 commercial casinos and 14 mobile sportsbooks under the IRGC.
MissouriSoutheast
Yes, launched Dec 2025
13 riverboat casinos. Amendment 2 passed Nov 2024 with operator backing.
KansasSouth
Yes, since 2022
Six mobile apps live tied to the state’s four destination casinos.
ColoradoSouthwest
Yes, since May 2020
Proposition DD opened the market; 33 commercial casinos in three towns.
WyomingWest
Yes, since Sep 2021
Mobile-only market with no commercial casinos at all.
South DakotaNorth
On-site at Deadwood only
Mobile wagers must clear the geofence of a Deadwood or tribal property.
NebraskaHome
No mobile at all
Retail-only sportsbooks at the five state-licensed racetrack casinos.
Missouri is the most recent crossover. Voters there passed Amendment 2 in November 2024 with the same operator-funded ballot campaign Tax Relief Nebraska is now running, and the first Missouri mobile wagers landed in December 2025. That is the most direct precedent for the 2026 Nebraska vote, and it ran across the same Missouri River that bounds Nebraska's southeast corner.
FAQ
Nebraska Gambling FAQ
Are online casinos legal in Nebraska?+
No. The Nebraska Racing and Gaming Commission licenses no real-money online slots, table games, or live dealer rooms. The constitutional carve-out passed in 2020 only allows gambling inside the perimeter of a licensed racetrack, so any site advertising 'Nebraska online casino real money' is offshore and unregulated.
Can I bet on sports online in Nebraska?+
Not yet. Sports betting is restricted to in-person sportsbooks at the state's racetrack casinos under LB 561. A ballot committee called Tax Relief Nebraska is gathering signatures to put online sports betting before voters in November 2026.
Where are the commercial casinos in Nebraska?+
Five are open as of May 2026: WarHorse Lincoln, WarHorse Omaha, Harrah's Columbus, Grand Island Casino Resort at Fonner Park, and Lake Mac Casino Resort in Ogallala. WarHorse South Sioux City is scheduled to open in 2026.
How old do you have to be to gamble in Nebraska?+
You must be 21 to enter a state-licensed casino or place a sports bet. The Nebraska Lottery and keno are 19 and up. Bingo and pari-mutuel horse racing are 18 and up.
Are sweepstakes casinos allowed in Nebraska?+
Yes. No Nebraska law bans the sweepstakes model, so platforms operating under federal promotional contest rules remain accessible. They are not state-licensed gambling, and prize redemption rules vary by operator.
Will Nebraska legalize online casinos?+
There is no enacted iGaming law and no bill on the Nebraska Legislature's docket as of May 2026. Lawmakers and ballot campaigns are focused on mobile sports betting first. We update this page when the legal status changes.