The Nebraska Racing and Gaming Commission reports statewide gaming tax revenue totaled $5,172,326.76 in September, down approximately 6% from the $5.5 million collected in August.
The taxes were generated from approximately $25.86 million in gross gaming revenue at the state’s five licensed casinos. Nebraska imposes a 20% tax on gross gaming revenue.
WarHorse Lincoln Generates $1.44 Million in September Taxes
WarHorse Casino Lincoln reported $7,223,984.85 in gross gaming revenue during September, producing $1,444,796.97 in gaming taxes.
That represents a decline of approximately 7.8% from the $1.57 million in taxes generated during August.
Under Nebraska’s gaming tax distribution formula, the City of Lincoln and Lancaster County each receive 12.5% of the taxes collected from WarHorse Lincoln.
Each local government was allocated $180,599.62 from September operations, a combined $361,199.24.
The September tax distribution from WarHorse Lincoln included:
- City of Lincoln: $180,599.62
- Lancaster County: $180,599.62
- Property Tax Credit Cash Fund: $1,011,357.88
- State General Fund: $36,119.92
- Compulsive Gamblers Assistance Fund: $36,119.92
Through September, WarHorse Lincoln has generated $70.75 million in gross gaming revenue and $14.15 million in gaming taxes.
The City of Lincoln and Lancaster County have each been allocated $1,768,853.28 in gaming tax revenue so far this year, bringing their combined share to more than $3.53 million.
The Lincoln casino has also contributed more than $9.9 million to Nebraska’s Property Tax Credit Cash Fund during the first nine months of 2026.
Slot Machines Continue to Dominate Lincoln Casino Revenue
Slot machines and other electronic gaming devices accounted for approximately $5.85 million of WarHorse Lincoln’s September gaming revenue, or about 81% of its total.
Traditional table games generated $704,203.60, while sports betting produced $352,865.85. Electronic table games accounted for another $313,030.39.
For the year, slot machines have generated nearly $59.8 million at WarHorse Lincoln, compared with approximately $6.91 million from traditional table games and $2.4 million from sports betting.
WarHorse Omaha Remains Nebraska’s Largest Gaming Revenue Producer
WarHorse Casino Omaha continued to lead Nebraska’s casino market in September.
The Omaha casino reported $10,196,380.93 in gross gaming revenue, generating $2,039,276.19 in gaming taxes.
Of that amount, approximately $1.43 million was allocated to the Property Tax Credit Cash Fund. The host city and county were each allocated $254,909.52.
Through September, WarHorse Omaha has generated nearly $90.78 million in gross gaming revenue and more than $18.15 million in gaming taxes.
Its year-to-date gaming tax contributions exceed those of WarHorse Lincoln by approximately $4 million.
Together, the two WarHorse casinos have generated more than $32.3 million in gaming taxes this year, accounting for approximately 67% of Nebraska’s statewide total.
Grand Island, Columbus and Ogallala Results
Grand Island Casino & Resort ranked third in September, generating approximately $5.23 million in gross gaming revenue and $1.05 million in gaming taxes.
Harrah’s Columbus produced approximately $1.89 million in gaming revenue and $378,187 in taxes.
Lake Mac Casino & Resort in Ogallala generated approximately $1.32 million in gaming revenue, resulting in $264,634 in taxes.
Lake Mac, which opened in August 2025, remains the smallest of Nebraska’s five operating casinos by gaming revenue. However, its September 2026 gaming revenue was substantially higher than the approximately $527,000 reported in September 2025.
That represents an increase of approximately 151% from a year earlier, reflecting the casino’s relatively recent entry into the Nebraska market.
Statewide Property Tax Relief Fund Receives $33.7 Million
The Nebraska Racing and Gaming Commission reports that the state’s five casinos have generated $240.91 million in gross gaming revenue and $48.18 million in gaming taxes through September.
Of that year-to-date tax revenue:
- $33.73 million has been allocated to the Property Tax Credit Cash Fund.
- $6.02 million has been allocated to host cities.
- $6.02 million has been allocated to host counties.
- $1.20 million has gone to the State General Fund.
- $1.20 million has gone to the Compulsive Gamblers Assistance Fund.
Nebraska’s gaming tax distribution formula directs 70% of collections to the Property Tax Credit Cash Fund, 12.5% each to the host city and county, and 2.5% each to the General Fund and Compulsive Gamblers Assistance Fund.
The September report shows that casino gaming continues to provide a significant source of revenue for local governments and the state’s property tax credit program, even as monthly collections fluctuate.
Source: Nebraska Racing and Gaming Commission, September 2026 State Gaming Tax Revenue Reporting, which is available here Sept 2026 Monthly Gaming Tax Rev
September casino comparison
Amounts from the September commission report. Tax totals rounded to nearest dollar.
| Casino | September gaming taxes | 2026 YTD taxes |
| WarHorse Omaha | $2,039,276 | $18,155,224 |
| WarHorse Lincoln | $1,444,797 | $14,150,826 |
| Grand Island | $1,045,433 | $9,851,123 |
| Harrah’s Columbus | $378,187 | $3,834,085 |
| Lake Mac Ogallala | $264,634 | $2,190,171 |
| Statewide | $5,172,327 | $48,181,428 |