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Google has just released a developer’s edition of Android L Preview. This is a “beta” version of upcoming Android 5.0 Lollipop (or KeyLimePie) that you can try.
Before you try to install this, MAKE A BACKUP of EVERYTHING on your Nexus 7 and copy it to your hard disk! You can make a backup ROM using TWRP, make a backup of your apps using Titanium Backup app, then copy the TWRP and TitaniumBackup folders to your hard disk. Installing Android L Preview WILL ERASE EVERYTHING on your Nexus 7, YOU’VE BEEN WARNED!!! However, if you do make backups, it’s easy to get everything restored just like the way you have it right now. 
Step 1. Power off your Nexus 7 then hold down Volume Down + Power buttons together until you see Android figure laying down.
Step 2. Connect a micro-USB cable from your Nexus 7 to your computer.
Step 3. Download the Android L Preview firmware and fastboot.zip. Unzip both files and copy all the files in fastboot directory to razor-lpv79 directory. (If you have trouble unzipping the firmware .tgz file, use 7Zip)
Download Android L Preview firmware for Nexus 7 2013 Edition
Step 4. Open a command prompt for Windows or terminal for Mac/Linux. (If you don’t know how to do this, Google it!)
Then type:
For Windows:
cd Downloads
cd razor-lpv79-preview-d0ddf8ce
cd razor-lpv79
fastboot flash bootloader bootloader-flo-flo-04.02.img
fastboot reboot-bootloader
fastboot -w update image-razor-lpv79.zip
For Mac OSX:
cd Downloads
cd razor-lpv79-preview-d0ddf8ce
cd razor-lpv79
chmod 755 *
./fastboot-mac flash bootloader bootloader-flo-flo-04.02.img
./fastboot-mac reboot-bootloader
./fastboot-mac -w update image-razor-lpv79.zip
For Linux:
cd Downloads
cd razor-lpv79-preview-d0ddf8ce
cd razor-lpv79
chmod 755 *
./fastboot-linux flash bootloader bootloader-flo-flo-04.02.img
./fastboot-linux reboot-bootloader
./fastboot-linux -w update image-razor-lpv79.zip
Step 5. Once that’s done, your Nexus 7 should reboot.
Step 6. After 5 minutes, you should see welcome screen. If you see this, congratulations! You have successfully installed Android L Preview on your Nexus 7 2013 Edition!
Q&A
Q: How do I go back to KitKat ROMs?
A: You can unroot your Nexus 7 then reroot your Nexus 7!
Need Help? Best way to contact me is on Twitter!
@Zedomax
You can also follow me on Google+ or Facebook here:
+MaxLee
Nexus 7 Reference
You will need a rooted Nexus 7 to install all ROM/kernels.
First time to rooting and custom ROMs? Please see our Nexus 7 Root FAQ FIRST!
