Nexus 7 Wi-Fi 2012 (not 3G) can update to the newest Android version
The news that Google was going to roll out the KitKat OTAs for the Nexus 7 and Nexus 10 slates made quite a fuss online yesterday, as users fervently awaited for the download links to pop up.The one for the Nexus 7 2013 did show up, eventually. Now, Nexus 7 2012 owners are given the same treatment, with the KitKat OTA being ready to be grabbed and flashed. The new build KRT 16O is a 185MB download.
Bear in mind that to complete the transition into KitKat land, you will need to have the Android SDK installed. That’s because in order to flash, you’ll need the latest version of adb and fastboot, contained by the SDK. Another thing you’ll require is a MicroUSB cable, so you can execute adb sideload, fastboot flash and other commands.
But, if you plan to download the OTA right on your device and perform flash from recovery, you can forget the USB part. Also, be sure to check you have Android 4.3 JWR66Y installed before you proceed to update.
Download Android 4.4 KitKat for Nexus 7 2012 from Softpedia