Feature Name | Class | Elev. meters | County | Latitude DMS | Longitude DMS |
| Lulu Post Office (historical) | Post Office | 1180 | Sheridan | 42 18 30 N | 102 33 42 W |
| Lundberg Memorial Hospital | Hospital | 505 | Knox | 42 27 57 N | 097 55 01 W |
| Lundell Dam | Dam | 520 | York | 40 55 54 N | 097 47 55 W |
| Lundell Reservoir | Reservoir | 520 | York | 40 55 54 N | 097 47 55 W |
| Lundy Dam | Dam | 1029 | Sheridan | 42 52 54 N | 102 44 38 W |
| Lundy Reservoir | Reservoir | 1029 | Sheridan | 42 52 54 N | 102 44 38 W |
| Lushton | Populated Place | 511 | York | 40 43 29 N | 097 43 30 W |
| Lushton (historical) | Locale | 511 | York | 40 43 29 N | 097 43 30 W |
| Lushton Cemetery | Cemetery | 508 | York | 40 42 45 N | 097 43 54 W |
| Lushton Post Office (historical) | Post Office | 511 | York | 40 43 29 N | 097 43 30 W |
| Lute Creek | Stream | 594 | Keya Paha | 42 59 04 N | 099 34 55 W |
| Lute Kramer Ranch | Locale | 1106 | Arthur | 41 32 60 N | 101 41 20 W |
| Lutes Ranch | Locale | 927 | Logan | 41 38 18 N | 100 39 48 W |
| Lutes Ranch | Locale | 1029 | McPherson | 41 42 34 N | 100 59 05 W |
| Luther Library | Building | 363 | Dodge | 41 26 12 N | 096 29 17 W |
| Luther Memorial Church | Church | 339 | Otoe | 40 39 47 N | 096 11 13 W |
| Luther Memorial Lutheran Church | Church | 359 | Douglas | 41 16 12 N | 096 00 22 W |
| Luther Ranch | Locale | 896 | Cherry | 42 58 47 N | 101 00 22 W |
| Luther-Broadview Public School | School | 391 | Dodge | 41 34 56 N | 096 30 39 W |
| Lutheran Cemetery | Cemetery | 586 | Antelope | 42 06 37 N | 098 14 31 W |
| Lutheran Cemetery | Cemetery | 537 | Boyd | 42 57 08 N | 098 50 07 W |
| Lutheran Cemetery | Cemetery | 696 | Buffalo | 40 51 32 N | 099 08 02 W |
| Lutheran Cemetery | Cemetery | 676 | Harlan | 40 02 46 N | 099 33 13 W |
| Lutheran Cemetery | Cemetery | 915 | Lincoln | 40 48 52 N | 100 44 21 W |
| Lutheran Cemetery | Cemetery | 493 | Madison | 41 58 59 N | 097 36 05 W |
| Lutheran Cemetery | Cemetery | 519 | Madison | 42 00 26 N | 097 44 15 W |
| Lutheran Cemetery | Cemetery | 418 | Saunders | 41 14 54 N | 096 43 20 W |
| Lutheran Cemetery | Cemetery | 488 | Stanton | 42 02 36 N | 097 21 50 W |
| Lutheran Church | Church | 371 | Cass | 41 00 05 N | 096 02 43 W |
| Lutheran Church | Church | 823 | Custer | 41 04 34 N | 099 51 24 W |
| Lutheran Church | Church | 998 | Dundy | 40 00 50 N | 101 56 22 W |
| Lutheran Church | Church | 864 | Frontier | 40 44 34 N | 100 30 31 W |
| Lutheran Church | Church | 687 | Furnas | 40 20 17 N | 100 02 33 W |
| Lutheran Church | Church | 375 | Knox | 42 45 17 N | 098 01 43 W |
| Lutheran Church of Good Shepherd | Church | 587 | Adams | 40 36 01 N | 098 23 47 W |
| Lutheran Church of Our Redeemer | Church | 318 | Douglas | 41 18 08 N | 095 56 48 W |
| Lutheran Church of the Master | Church | 335 | Douglas | 41 14 06 N | 096 05 27 W |
| Lutheran High Northeast School | School | 464 | Madison | 42 01 42 N | 097 25 01 W |
| Lutheran Home | Hospital | 360 | Douglas | 41 15 16 N | 095 57 09 W |
| Lutheran School | School | 797 | Dawson | 41 00 45 N | 099 48 54 W |
| Lutherville (historical) | Locale | 1018 | Garden | 41 21 40 N | 102 13 04 W |
| Luthy Landing Strip | Airport | 564 | Hamilton | 40 52 57 N | 098 06 01 W |
| Lutkemeier Dam | Dam | 614 | Webster | 40 19 42 N | 098 41 01 W |
| Lutkemeier Reservoir | Reservoir | 614 | Webster | 40 19 42 N | 098 41 01 W |
| Lux Middle School | School | 410 | Lancaster | 40 46 45 N | 096 36 51 W |
| Lydia Bruun Woods Memorial Library | Building | 308 | Richardson | 40 03 47 N | 095 36 07 W |
| Lydiatt Ranch | Locale | 774 | Brown | 42 39 46 N | 100 00 15 W |
| Lyle Kramer Ranch | Locale | 1110 | Arthur | 41 31 57 N | 101 43 25 W |
| Lyman | Locale | 1234 | Scotts Bluff | 41 55 02 N | 104 02 21 W |
| Lyman | Populated Place | 1234 | Scotts Bluff | 41 55 02 N | 104 02 21 W |
| Lyman Elevator Company Elevator | Locale | 1234 | Scotts Bluff | 41 55 02 N | 104 02 21 W |
| Lyman Hall | Building | 357 | Lancaster | 40 49 13 N | 096 42 03 W |
| Lyman Police Department | Building | 1234 | Scotts Bluff | 41 55 02 N | 104 02 21 W |
| Lyman Post Office | Post Office | 1234 | Scotts Bluff | 41 55 02 N | 104 02 21 W |
| Lyman Post Office (historical) | Post Office | 507 | Fillmore | 40 39 18 N | 097 47 09 W |
| Lyman Public Library | Building | 1234 | Scotts Bluff | 41 55 02 N | 104 02 21 W |
| Lynch | Populated Place | 427 | Boyd | 42 49 49 N | 098 27 58 W |
| Lynch (historical) | Locale | 428 | Boyd | 42 49 43 N | 098 28 11 W |
| Lynch Circle Ranch | Locale | 1116 | Grant | 41 52 48 N | 101 40 42 W |
| Lynch City Fire Department | Building | 427 | Boyd | 42 49 49 N | 098 27 58 W |
| Lynch City Police Department | Building | 427 | Boyd | 42 49 49 N | 098 27 58 W |
| Lynch Medical Clinic | Hospital | 427 | Boyd | 42 49 49 N | 098 27 58 W |
| Lynch Post Office | Post Office | 427 | Boyd | 42 49 49 N | 098 27 58 W |
| Lynch Public Schools | School | 431 | Boyd | 42 49 49 N | 098 28 15 W |
| Lynch School (historical) | School | 774 | Frontier | 40 30 14 N | 100 21 14 W |
| Lynch Village Library | Building | 427 | Boyd | 42 49 49 N | 098 27 58 W |
| Lynchburg Cemetery | Cemetery | 330 | Richardson | 40 07 50 N | 095 54 26 W |
| Lynden Cemetery | Cemetery | 683 | Furnas | 40 07 07 N | 099 59 39 W |
| Lynder Federal Waterfowl Production Area | Park | 737 | Phelps | 40 32 30 N | 099 32 01 W |
| Lynn | Populated Place | 1276 | Morrill | 41 48 05 N | 102 58 35 W |
| Lyon Dam | Dam | 534 | Nuckolls | 40 13 30 N | 098 08 19 W |
| Lyon Reservoir | Reservoir | 534 | Nuckolls | 40 13 30 N | 098 08 19 W |
| Lyons | Locale | 395 | Burt | 41 56 04 N | 096 28 29 W |
| Lyons | Populated Place | 394 | Burt | 41 56 15 N | 096 28 38 W |
| Lyons Ballpark | Park | 392 | Burt | 41 55 60 N | 096 28 44 W |
| Lyons Canal | Canal | 1039 | Garden | 41 25 14 N | 102 24 32 W |
| Lyons Cemetery | Cemetery | 404 | Burt | 41 56 42 N | 096 27 53 W |
| Lyons City Park | Park | 392 | Burt | 41 55 60 N | 096 28 44 W |
| Lyons Medical Clinic | Hospital | 394 | Burt | 41 56 17 N | 096 28 33 W |
| Lyons Place | Populated Place | 1096 | Arthur | 41 33 05 N | 101 36 29 W |
| Lyons Posot Office | Post Office | 394 | Burt | 41 56 15 N | 096 28 39 W |
| Lyons Public Library | Building | 395 | Burt | 41 56 14 N | 096 28 29 W |
| Lyons-Decatur Northeast Schools | School | 395 | Burt | 41 56 02 N | 096 28 19 W |
| Lytle (historical) | Locale | 1055 | Garden | 41 28 08 N | 102 31 50 W |
| M and N Grain Incorporated Elevator | Locale | 529 | Webster | 40 05 29 N | 098 38 58 W |
| M and S Campground and Trailer Park | Locale | 1341 | Cheyenne | 41 13 03 N | 103 18 57 W |
| M B Big Nemaha Dam 9-C | Dam | 398 | Gage | 40 29 48 N | 096 34 49 W |
| M B Big Nemaha Dam 9-D | Dam | 396 | Gage | 40 29 54 N | 096 35 01 W |
| M B Big Nemaha Reservoir 9-C | Reservoir | 398 | Gage | 40 29 48 N | 096 34 49 W |
| M B Big Nemaha Reservoir 9-D | Reservoir | 396 | Gage | 40 29 54 N | 096 35 01 W |
| M Cline Ranch | Locale | 860 | Cherry | 42 18 47 N | 100 19 42 W |
| M G Waldbaum Company Elevator | Locale | 518 | Knox | 42 35 56 N | 097 38 44 W |
| M Lee Ranch | Locale | 884 | Cherry | 42 18 23 N | 100 38 19 W |
| M Peterson Ranch | Locale | 1177 | Garden | 41 50 32 N | 102 32 37 W |
| M Vinton Ranch | Locale | 1073 | Grant | 41 49 02 N | 101 26 23 W |
| Maahs Ranch | Locale | 895 | Cherry | 42 20 42 N | 100 40 28 W |
| Maaske Dam | Dam | 690 | Gosper | 40 22 06 N | 099 43 49 W |
| Maaske Reservoir | Reservoir | 690 | Gosper | 40 22 06 N | 099 43 49 W |
| Mabel Lee Hall | Building | 352 | Lancaster | 40 49 19 N | 096 42 02 W |
| MacBeth Ranch | Locale | 1043 | Cherry | 42 41 24 N | 101 41 36 W |
| Machettes (historical) | Locale | 814 | Lincoln | 41 01 00 N | 100 26 41 W |
| Mackelroy Creek | Stream | | Richardson | 40 07 07 N | 095 38 48 W |
| Mackels Mobile Home Court | Populated Place | 464 | Madison | 42 01 42 N | 097 25 01 W |
| Mackey Center | Building | 502 | York | 40 52 09 N | 097 34 46 W |
| Mackey Elevator Incorporated Elevator | Locale | 333 | Sarpy | 41 11 02 N | 096 08 31 W |
| Macklin Bay Campground | Locale | 843 | Hitchcock | 40 10 15 N | 101 05 50 W |
| Macklin Canyon | Valley | | Hitchcock | 40 10 22 N | 101 06 09 W |
| Maclay Building | Building | 469 | Madison | 42 02 55 N | 097 23 43 W |
| Macon | Populated Place | 643 | Franklin | 40 12 18 N | 098 57 09 W |
| Macon Lakes Federal Waterfowl Production Area | Park | 640 | Franklin | 40 11 00 N | 098 57 31 W |