Now, if you own the original 3G Nexus 7, you should start seeing the update rolling out to your device shortly. The firmware, nakasig, is version KTU84L and is listed in the factory images Google page. This is currently an incremental update and as such, your Nexus 7 will need to already be on Android 4.4.2 for it to work.
If you’re looking for the on your device, you can manually side load the update yourself or you can wait for the OTA update to hit your area. If you’re looking at doing it manually, you can check out our recent guide on the subject. While the guide itself is for the Nexus 5, the steps are identical for the Nexus 7.
We are still waiting for the update to rollout to the WiFI version of the 2012 Nexus 7 and will update accordingly once it becomes available.