The Roofing Book

Permitting Authorities / Lancaster County - Building & Safety (City of Lincoln)

Do you need a permit to replace a roof in Lancaster County, NE?

Adopted code

Lancaster County - Building & Safety (City of Lincoln)

No — Lancaster County, NE does not require a permit for like-for-like roof replacement (Lancaster County - Building & Safety (City of Lincoln)). The shared department's Re-Roof Policy states: "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC) and the 2018 International Building Code (IBC)." "Shingling a roof that has solid sheathing does not require a Building Permit," while a permit IS required for rot damage to sheathing or rafters, or where new sheathing is laid over the existing roof sheathing. The county's own Forms & Permits page routes building permit and contractor forms to the City of Lincoln's Building & Safety Department.

Jurisdiction
Lancaster County, Nebraska
Jurisdiction type
county
Address
555 South 10th St, Suite 203, Lincoln, NE 68508
Contact
  • url: https://www.lancaster.ne.gov/819/Forms-Permits
  • phone: 402-441-7521
  • email: [email protected]
Roofing permit required
Not required
Contractor registration required
Required
Registration details
  • state_level: STATEWIDE, AND INDEPENDENT OF WHATEVER THIS JURISDICTION REQUIRES. Neb. Rev. Stat. 48-2104(1), in the Contractor Registration Act (48-2101 to 48-2117): "Before performing any construction work in Nebraska, a contractor shall be registered with the department." "Department" means the Department of Labor (48-2103(4)), and 48-2102 states the intent "that all contractors doing business in Nebraska be registered with the department." A roofer is inside the definitions rather than at their edge: "Construction" means "work on real property and annexations, including new work, additions, alterations, reconstruction, installations, and repairs" (48-2103(2)), and "Contractor" means a person or firm "engaged in the business of the construction, alteration, repairing, dismantling, or demolition of buildings ... and every other type of structure" (48-2103(3)). TWO EXEMPTIONS, BOTH IN 48-2104(1): a person who performs work, or has work performed, on his or her own property; and "any person who earns less than five thousand dollars annually for construction services." Read that threshold carefully - it is annual earnings for construction services, not the value of one job, so it will rarely reach a working roofer. An exemption from registration does not exempt anyone from Nebraska income tax withholding (48-2104(2)). WHAT REGISTRATION IS NOT: 48-2102 says in terms that it is "not the intent of the Legislature to endorse the quality or performance of services provided by any individual contractor," so this is not a competency credential and must not be described to a homeowner as one. WHAT IT IS TIED TO: workers' compensation. Under 48-2110 the Commissioner of Labor must revoke a registration when an investigation shows the contractor has failed to maintain workers' compensation coverage, and must revoke as of the time of cancellation if a cancellation notice arrives. HOW TO CHECK A CONTRACTOR: 48-2117 requires the Department of Labor, with the Department of Revenue, to maintain a database of registered contractors accessible on the Department of Labor's website, showing for each whether the contractor carries workers' compensation insurance, is self-insured, or is a sole proprietor.
  • city_level: NO SEPARATE COUNTY PROGRAMME, AND THE COUNTY SAYS SO BY ROUTING. Lancaster County operates no building department of its own: its Forms & Permits page lists building permit, contractor account and tradesperson registration forms that all link to the City of Lincoln's Building & Safety Department, which serves both jurisdictions. So a contractor working unincorporated Lancaster County registers through the shared Lincoln department, not through the county. See the paired City of Lincoln record. The state requirement above applies regardless of either.
Permit process note
The shared department's Re-Roof Policy states: "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC) and the 2018 International Building Code (IBC)." "Shingling a roof that has solid sheathing does not require a Building Permit," while a permit IS required for rot damage to sheathing or rafters, or where new sheathing is laid over the existing roof sheathing. The county's own Forms & Permits page routes building permit and contractor forms to the City of Lincoln's Building & Safety Department.
Adopted code
Lancaster County is served by the joint City of Lincoln/Lancaster County Building & Safety Department and has no separate county building code. The operative instrument is Lincoln Municipal Code 20.12.010 ("Adoption of International Residential Code"), which currently adopts "The International Residential Code for one- and two-family dwellings, 2021 Edition, second printing," adopted by Ord. 21820, § 1 (December 15, 2025), superseding the 2018 edition adopted by Ord. 20937, § 1 (June 29, 2020). Note that the department's shared Re-Roof Policy page has not been updated to match and still states the 2018 IRC and 2018 IBC; the codified Municipal Code is the controlling instrument.
Drip edge
Required — "Drip edge flashing is required on all eaves and gables." (Re-Roof Policy, rev. 12/10/2021, issued by the City of Lincoln Building & Safety Department, which the policy itself states enforces this standard jointly: "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC)... Reroofing must comply with Chapter 9 of the IRC... the respective adopted amendments." No separate Lancaster County building department exists; see the paired City of Lincoln, Nebraska record). About drip edge
Ice & water shield
Required — "Ice Barrier is required for all spaces. (R905.1.2) The self-adhering sheet shall extend from lowest edges of all roof surfaces to a point not less than 24” inside the exterior wall line of the building." (Re- Roof Policy, rev. 12/10/2021, issued by the City of Lincoln Building & Safety Department under the joint standard: "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC)... the respective adopted amendments." No separate Lancaster County building department exists; see the paired City of Lincoln, Nebraska record). About ice & water barrier
Impact-resistant roofing
Not required — Neb. Rev. Stat. Section 71-6403(1)(b) adopts the 2018 IRC statewide by reference "except section R313 and chapters 25 through 33," leaving Chapter 9 (Roof Assemblies) unmodified at the state level. Lancaster County operates no separate county building department; its own Forms & Permits page, read in full, routes its building-permit, contractor, and tradesperson-registration forms directly to the City of Lincoln Building & Safety Department and links out to the Lincoln Municipal Code, and no standalone county building-code ordinance was located. The department's own Re-Roof Policy states plainly, and by name, "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC) and the 2018 International Building Code (IBC). Reroofing must comply with Chapter 9 of the IRC, Chapter 15 of the IBC, the respective adopted amendments and the manufacturer's installation instructions." That shared amendment package is Lincoln Municipal Code Chapter 20.12, "Lincoln Residential Building Code," whose adopting section 20.12.010 now reads to the 2021 Edition per Ord. 21820, December 15, 2025 -- later than the Re-Roof Policy quoted above, which still names the 2018 edition. Chapter 20.12 was read in full: roughly 140 numbered sections running 20.12.010 through 20.12.820, of which only one touches IRC Chapter 9: 20.12.650, "Section R908.3.1.1 Amended; Roof Recover Not Allowed" (Ord. 20937 Section 129, June 29, 2020), barring roof recover over a water-soaked or deteriorated existing roof, over wood shake, slate, clay, cement, or asbestos-cement tile, or where two or more roof-covering layers already exist. No other Chapter 9 section, R901 through R910, is added, amended, or deleted. No UL 2218, Class 4, or impact-resistance provision appears in either the shared Re-Roof Policy (rev. 12/10/2021), read in full, or the LMC 20.12 amendment package it points to.
Wind design criteria
Lancaster County operates no separate building department; the City of Lincoln's Building & Safety Department serves both jurisdictions jointly and its Re-Roof Policy states: "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC) and the 2018 International Building Code (IBC)." Under that joint code, Table No. R301.2 as amended (LMC 20.12.140) governs: "GROUND SNOW LOAD 25 psf, WIND SPEED 115 mph, SEISMIC DESIGN CATEGORY B" (Ord. 21820 Section 5, December 15, 2025; Ord. 20937 Section 27, June 29, 2020). The table carries no separate Topographic effects, Special wind region, or Windborne debris zone cells. No separate Lancaster County building department exists; see the paired City of Lincoln, Nebraska record.
Roof layer limit / recover
Lancaster County shares the City of Lincoln's Building & Safety Department and its joint 2018 IRC adoption ("The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC)..." -- Re-Roof Policy). Under that joint code, LMC 20.12.650 (Section R908.3.1.1 Amended) governs: "A roof recover shall not be permitted where any of the following conditions occur: ... Where the existing roof has two or more applications of any type of roof covering." Corroborated by the Re-Roof Policy: "If the existing roof has two (2) or more layers of any type of roof covering, all of the layers must be removed." No separate Lancaster County building department exists; see the paired City of Lincoln, Nebraska record.
Deck & sheathing requirements
Lancaster County shares the City of Lincoln's Building & Safety Department and its joint 2018 IRC adoption. Under the shared department's Re-Roof Policy: "A Building Permit is required if: There is rot damage to the roof sheathing and/or rafters. 7/16" plywood or OSB sheathing is used to cover the existing roof sheathing. IF the space between the existing boards does not exceed 1/4", new roof sheathing is not required." "Shingling a roof that has solid sheathing does not require a Building Permit, but all code requirements and the manufacturer recommendations and installation instructions apply." No separate Lancaster County building department exists; see the paired City of Lincoln, Nebraska record.
Sales & use tax
5.5% (.055), state rate only, for the unincorporated Lancaster County territory this record covers. Nebraska's Local Sales and Use Tax Rates schedule (effective July 1, 2026, Form 6-545-2024 Rev. 3-2026) lists a 'County Sales and Use Tax Rate' section containing only Dakota County (0.5% local option); Lancaster County has NOT adopted a county-wide local-option sales tax, so no county rate is layered on the 5.5% state rate outside city limits. This is distinct from the City of Lincoln, whose own local option pushes the combined rate to 7.25% inside city limits — see the lincoln-ne record. Because this record's own confirmed data shows Lancaster County operates no separate building department (permitting is handled jointly with the City of Lincoln's Building & Safety Department), most active roofing permits under this shared office are physically inside Lincoln and taxed at Lincoln's 7.25% rate; only work sited in the unincorporated county is taxed at the bare 5.5% state rate — this distinction is sourced from the rate schedule, not the shared department's permitting page, which does not address sales tax. No construction/use tax deposit at building-permit issuance was found; Nebraska's local sales tax is state-administered, not self-collected by home-rule counties as in Colorado. Roofing contractors are taxed on materials, not labor, under one of three DOR 'contractor options' (per the DOR's Nebraska Taxation of Contractors guide, 6-346): Option 1 contractors 'collect sales tax on the amounts billed to other contractors and project owners for building materials they annex during the project'; Option 2 contractors 'pay sales tax on their purchases of building materials and fixtures' rather than charging the customer; Option 3 contractors 'remit use tax on building materials and fixtures withdrawn from inventory' at the rate in effect where withdrawn. Unregistered contractors default to Option 1.

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Lancaster County, Nebraska operates no separate county building department. The county's own Forms & Permits page lists building permit, contractor account, and tradesperson registration forms that all link to the City of Lincoln's Building & Safety Department, which serves both jurisdictions (see the paired City of Lincoln, Nebraska record). Ordinary re-roofing over solid sheathing is permit-exempt under the shared department's Re-Roof Policy.

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Roofing questions — Lancaster County, NE

Do you need a permit to replace a roof in Lancaster County, NE?

Not required.

Is ice & water shield required in Lancaster County, NE?

Required — "Ice Barrier is required for all spaces. (R905.1.2) The self-adhering sheet shall extend from lowest edges of all roof surfaces to a point not less than 24” inside the exterior wall line of the building." (Re- Roof Policy, rev. 12/10/2021, issued by the City of Lincoln Building & Safety Department under the joint standard: "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC)... the respective adopted amendments." No separate Lancaster County building department exists; see the paired City of Lincoln, Nebraska record)..

Is drip edge required?

Required — "Drip edge flashing is required on all eaves and gables." (Re-Roof Policy, rev. 12/10/2021, issued by the City of Lincoln Building & Safety Department, which the policy itself states enforces this standard jointly: "The City of Lincoln & Lancaster County has adopted and enforces all sections of the 2018 International Residential Code (IRC)... Reroofing must comply with Chapter 9 of the IRC... the respective adopted amendments." No separate Lancaster County building department exists; see the paired City of Lincoln, Nebraska record)..

Do roofing contractors need a license or registration in Lancaster County, NE?

Required.

What building code does Lancaster County, NE use?

Lancaster County is served by the joint City of Lincoln/Lancaster County Building & Safety Department and has no separate county building code. The operative instrument is Lincoln Municipal Code 20.12.010 ("Adoption of International Residential Code"), which currently adopts "The International Residential Code for one- and two-family dwellings, 2021 Edition, second printing," adopted by Ord. 21820, § 1 (December 15, 2025), superseding the 2018 edition adopted by Ord. 20937, § 1 (June 29, 2020). Note that the department's shared Re-Roof Policy page has not been updated to match and still states the 2018 IRC and 2018 IBC; the codified Municipal Code is the controlling instrument.