Commercial real estate is property that is used exclusively for business or commercial purposes such as office space; retail stores; warehouses; industrial space (buildings and manufacturing plants); hospitals; hotels and resorts; restaurants; shopping malls; and strip malls. Multifamily rental properties such as apartment complexes are also classified as commercial real estate.

Most commercial real estate is leased to tenants engaged in business or commercial activities. Commercial real estate is often an investment asset for real estate investment trusts (REITs) and large other investors.

In Nebraska, commercial real estate encompasses properties used for business or commercial activities, including office spaces, retail stores, warehouses, industrial buildings, hospitals, hotels, restaurants, and shopping centers. Apartment complexes and other multifamily rental properties are also considered commercial real estate. These properties are typically leased to tenants for commercial purposes. The leasing, sale, and management of commercial real estate in Nebraska are governed by state statutes and regulations, which address issues such as zoning, land use, environmental compliance, and building codes. Additionally, commercial real estate transactions and investments are subject to federal laws, including tax regulations and securities laws if the property is owned by a real estate investment trust (REIT) or similar investment entity. It is important for owners and investors to comply with both state and federal regulations to ensure the lawful operation of their commercial real estate ventures.