Overview

• Short-term rentals are allowed in Loup County and within the Village of Taylor. In practice, this is accomplished under the “bed and breakfast home” provisions in the zoning code. Traditional “whole-home” STR models (e.g., renting an entire dwelling on platforms like Airbnb) are generally not permitted because they alter residential character; however, a “bed and breakfast” operated within a single-family dwelling is explicitly recognized and permitted as a lodging use. This requires zoning compliance, and in certain districts (e.g., R‑1 and C‑1) the bed and breakfast is a special use requiring approval. Where no zoning exists or no specific STR regime applies, state-level Nebraska law (LB 146, 2024) allows municipalities with populations under 100,000 to permit, regulate, and collect occupancy taxes on STRs; counties may adopt compatible local regulations as well.

1. Market Entry: How to Start a Short-Term Rental in This Market

• Determine your zoning district and whether the use fits as a “bed and breakfast home” in your jurisdiction.
  • County zoning districts: AG (Agriculture), RC (Rural Conservation), AGR (Agricultural Residential), and Village of Taylor districts: R‑1 (Single-Family Residential) and C‑1 (General Commercial).
  • If operating inside the Village of Taylor, the Village zoning ordinance applies; outside the Village but within Loup County, the Loup County Zoning Regulations apply.
• Choose a model that is allowed:
  • “Bed and Breakfast Home” operated within a lawful dwelling unit is permitted or special-permitted in all districts listed above.
  • “Whole-home” STR that effectively operates as a commercial lodging facility typically requires a change of use to a lodging business (e.g., special use in R‑1; by-right lodging in C‑1).
• Secure required approvals:
  • In AG, RC, and AGR: bed and breakfast homes are permitted by right; no special use.
  • In R‑1 and C‑1 (Village of Taylor): bed and breakfast homes are special uses requiring a Special Use Permit (SUP) and public hearings.
• Confirm road access and infrastructure:
  • AG/RC/AGR: “All improved area or uses…shall be adjacent to an improved all weather county road (above minimum maintenance road).”
• Prepare required documents (see Section 2) and apply for a Zoning/Building Permit.
• For County processing, submit forms available in the Appendix:
  • Zoning/Building Permit (page 77)
  • Special Use Permit (page 76, where applicable)
• Post proper zoning signage for special use hearings and comply with neighbor notification rules.
• Implement parking, setback, and occupancy standards for dwellings per zoning; if operating a lodging use, provide minimum off-street parking per Article 7 and meet yard requirements.

2. Required Documents, Permits, Licenses, and Guidelines Loup County Zoning and Permitting:

• Zoning/Building Permit application (use the form provided in Appendix, p. 77) for any building, structure, or land use change in unincorporated Loup County.
• If proposing a lodging business outside “home occupation” limits in R‑1 or C‑1, submit a Special Use Permit application (Appendix, p. 76).
• County application forms to consider:
  • Request for Amendment to the Zoning Ordinance (p. 79) if a text/map change is needed.
  • Administrative Lot Split Application (p. 80) if adjusting lot lines/parcels.
• Plans and documentation expected:
  • Site plan drawn to scale showing property lines, setbacks, building footprint, driveways, parking, and access.
  • If lodging is proposed: compliance with Article 7 (Parking), Article 8 (Accessory Uses/Home Occupation limits), and Article 5 (Yard/height requirements per district).
  • Proof of legal access to an improved all-weather county road for AG/RC/AGR uses.
  • Evidence of compliance with any state health or environmental regulations (e.g., Title 178 for campgrounds, Title 124 for rural subdivisions, if applicable).

Village of Taylor Zoning (within City Limits):

• If the STR is located inside the Village, follow Village zoning (the Village map shows R‑1 and C‑1 zoning inside the City; the County’s zoning map also shows an “Official Zoning Map” with Village boundaries).
• In R‑1 and C‑1: lodging (e.g., Bed & Breakfast Homes) may be treated as special uses; obtain an SUP before operation.
• Secure a Village zoning/building permit and any health permits applicable to lodging.

State-Level Guidelines (Nebraska):

• No statewide STR licensure at the state level; however, Nebraska LB 146 (2024) enables municipalities under 100,000 population to adopt local STR ordinances and collect occupancy taxes (3% maximum without voter approval, higher with voter approval).
• Adjoining county governments may adopt compatible STR regulations that do not conflict with municipal ordinances.
• Health and safety requirements: For lodging that resembles a commercial campground or communal lodging facility, follow Nebraska Department of Health regulations such as Title 178 (campgrounds) and Title 124 (rural subdivisions/community systems) if applicable.

3. Specific Zoning Regulations: Loup County (Unincorporated) and Village of Taylor Zoning Districts:

• AG (Agriculture) District:
  • Bed and breakfast homes are permitted by right (Section 5.12.6).
  • Special uses may include recreational motel-lodging (Section 5.14.22) and commercial campgrounds (Section 5.14.24, Section 3.36.1).
• RC (Rural Conservation) District:
  • Bed and breakfast homes are permitted by right (Section 5.24.5).
• AGR (Agricultural Residential) District:
  • Bed and breakfast homes are a permitted special use (Section 5.34.6).
  • Commercial campgrounds are a permitted special use (Section 5.34.5).
• Village of Taylor, R‑1 (Single-Family Residential) District:
  • Bed and breakfast homes are permitted as a special use (Section 5.44.8).
  • Standard residential setbacks apply; maximum height: two-and-one-half stories; front yard 25 feet; side yard 10 feet; rear yard 15 feet or 58 feet if adjacent to a public road (Article 5.46).
• Village of Taylor, C‑1 (General Commercial) District:
  • Motels and hotels are permitted by right (Section 5.52.17).
  • Bed and breakfast guest home is a permitted special use (Section 5.54.1).
  • Single-family dwellings are permitted as special uses (Section 5.54.3), and apartments above the ground floor are permitted by right (Section 5.52.1).
  • Temporary shelter for homeless is a permitted use (Section 5.52.32).

Definitions and Use Restrictions:

• Bed and breakfast homes are recognized lodging uses within a dwelling; they are not considered “home occupations” and can include lodging, breakfast service, and limited guest accommodations. A “home occupation” (Section 3.44) must remain incidental to residential occupancy and cannot change the character of the neighborhood; whole-home STRs typically exceed those limits.
• “Dwelling” and “Single Family Dwelling” definitions apply (Sections 3.38–3.40). STR operations that transform a dwelling into a commercial lodging enterprise should rely on the bed and breakfast lodging allowances or rezone/reclassify as a commercial lodging where permitted.
• “Accessory Uses” (Article 8) include Home Occupations, but they cannot expand into commercial lodging without zoning approval.

Parking and Setbacks:

• Article 7 provides off-street parking and loading requirements; ensure adequate parking for guests and operators.
• Yard requirements:
  • AG/RC/AGR: front, rear, and side yards require 58 feet from centerline when adjacent to an improved county road, state, or federal highway; otherwise, standard limitations apply per district.
  • R‑1: front yard 25 feet; rear yard 15 feet (or 58 feet adjacent to road); side yard 10 feet; maximum 2.5 stories.
• Height:
  • AG: no maximum height unless regulated by state/federal authorities (Section 5.18).
  • RC/AGR: maximum 35 feet.
  • R‑1: maximum 2.5 stories.

Road Access Requirements (AG/RC/AGR):

• “All improved area or uses, other than general farming, ranching, pasturing, etc, shall be adjacent to an improved all weather county road (above minimum maintenance road)” (AG Section 5.16; RC Section 5.27; AGR Section 5.36).
• Dwellings (including farm/ranch and non-farm):
  • AG/RC: minimum lot size 10 acres; maximum of 3 single-family dwellings per quarter section (160 acres), setback minimum 500 feet from neighboring property lines.
  • AGR: minimum lot size 5 acres; setback minimum 500 feet from neighboring property lines.

Nonconformities (Article 2.5):

• If a property has an existing lawful residential use that predates current zoning, continuation is allowed; however, expansion or change to commercial lodging requires zoning compliance and approvals (variances or special use permits may apply).

Special Use Permit Procedures (Article 6):

• Written application filed with the County or Village Clerk; forwarded to the Planning Commission for recommendation; then heard by the County/Village Board.
• Notice required:
  • Publication in local newspapers at least 10 days prior.
  • On-site signage at least 10 days prior to each hearing.
  • Written notice to municipalities/counties/joint Planning Commissions with jurisdiction within 3 miles.
  • Written notice by certified mail to record title owners within 100 feet (incorporated areas) or 1 mile (unincorporated areas) of the property line; a record of addresses must be submitted to the Zoning Administrator at least 10 days prior to the hearing.
• Approval requires findings that the use is compatible with district intent, does not require rezoning, is not detrimental to adjacent property, does not depreciate values, and is consistent with the Comprehensive Plan.
• Two-thirds vote of the Board is required if there is a protest signed by owners of 20% or more of the area of lots included or immediately adjacent/extending 100 feet and those directly opposite extending 100 feet from street frontage.

Commercial Campgrounds (Sections 3.36.1 and 5.14.24):

• Permitted by special permit in AG and AGR with limits:
  • Maximum area 3 acres; maximum 10 camping units per acre.
  • Each camping unit: 2,500 sq ft minimum.
  • Utilities: water and sewage disposal must meet codes; at least 1 toilet per 4 units; dumpsters required.
  • Setbacks: 60 feet from public road right-of-way; 150 feet from adjoining property lines.
  • Screening: 20 feet from property/public right-of-way; minimum 4-foot continuous fence/landscape/wall/hedge.
  • Roads: 14-foot minimum one-way; 20-foot minimum two-way.
  • Parking: 1 space per unit plus 1 space for every 5 units.
  • Recordkeeping: accurate records of stays; on-site park attendant when occupied.
  • Rules: site plan and proposed rules submitted; occupancy length and other conditions may be imposed.
  • Subject to Nebraska Department of Health regulations (Title 178).

4. Contact Information (Local Authority in Charge of STRs)

• Loup County Zoning Administrator:
  • The “Zoning Administrator” is designated by the County and Village governing bodies to enforce regulations (Section 3.78). Contact the Loup County Clerk for the current Administrator’s name and contact details.
  • Phone: (402) 347‑4490 (County Clerk)
  • Office Address: Loup County Courthouse, P.O. Box 366, 402 4th Street, Mullen, NE 69152
• Village of Taylor (Village Clerk):
  • Address: Village of Taylor, P.O. Box 10, Taylor, NE 68879
  • Contact the Village Board/Clerk for zoning permit information and SUP processing within City limits.
• Planning and Zoning Materials:
  • Hanna:Keelan Associates, P.C. (preparation of county regulations): (402) 464‑5383; www.hannakeelan.com

Note: For direct email contacts, consult the County Clerk/Village Clerk; emails are not provided in the zoning documents.

5. Links to Source Pages

• Loup County Zoning Regulations (PDF): loupcounty.nebraska.gov/sites/default/files/doc/TAYLOR%20LOUP%20COUNTY%20ZONING%20_%20SUBDIVISION%20REGULATIONS.pdf

Practical Guidance Summary

• Allowed STR model: Operate as a “Bed & Breakfast Home” within a lawful dwelling; whole-home STRs that function as lodging facilities typically do not conform to residential use and require special approval or rezoning.
• R‑1/C‑1 (Village): Bed & Breakfast Homes require a Special Use Permit; motels/hotels are by-right in C‑1.
• AG/RC/AGR (County): Bed & Breakfast Homes are permitted or special-permitted; ensure improved road access and meet yard/parking standards.
• State law (LB 146): Enables municipal STR regulation and occupancy tax collection; counties may adopt compatible rules. If Taylor adopts an STR ordinance, follow it for licensing and taxation.