The opera house was built in 1912-13 by Anna C. Diller, daughter-in-law of Samuel Diller, for whom the town was named. The three-story brick building was designed in the Second Renaissance Revival style. The second level opera house has a raked floor, balcony, and orchestra pit. The walls and ceiling display stencil work and free-hand painting by Danish immigrant artists Charles Hansen and James Willer.

Now the Diller Opera House Society owns the building so that it can be preserved and used by the community. To reserve the Opera House for Anniversaries, Wedding Receptions, meetings, etc. contact C&C Foodmart and Processing at (402) 793-5820.