45
States w/ Active Process
2
Deadlines Within 30 Days
25,332
Eligible Tracts Nationally
8,334
Rural Eligible Tracts
OPEN
Federal Window Now Open
Federal OZ 2.0 Timeline
✓
OBBBA Signed
July 4, 2025
✓
Eligible Tracts Published
Jan 2026
✓
IRS Rev. Proc. 2026-14
Apr 6, 2026
✓
State Processes Open
Now – Jun 2026
▶
Fed. Nomination Window
Jul 1, 2026 — OPEN (Day 44)
6
Submission Deadline
Sep 28, 2026
7
Zones Certified
Nov–Dec 2026
8
Zones Effective
Jan 1, 2027
States with Announced Nomination Processes42 STATES, DC, PR & USVI
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| State ▲▼ | Status ▲▼ | Internal Deadline ▲▼ | Gov. Submission to Treasury ▲▼ | # Eligible Tracts ▲▼ | Requirements & Process ▲▼ | Resources ▲▼ | Last Updated ▲▼ |
|---|---|---|---|---|---|---|---|
| Washington WA | Closed | May 28, 2026 (closed) | By Sep 28, 2026 | ~131 eligible | UPD✏️ CLOSE DATE REVISED: per Novogradac's state tracker, WA Commerce's OZ 2.0 census-tract nomination application closed May 28, 2026 (later than the May 1 platform close previously posted — the window was evidently extended). Commerce posted the application, scoring criteria, and FAQ via Box links on its OZ page and held office hours / Q&A sessions through the window. Commerce is now reviewing submissions and will develop nomination recommendations for Governor Ferguson ahead of the July 1 federal window. Submissions evaluated on economic distress, investment readiness, and community support. Contact: Community.Engagement@Commerce.wa.gov. | Aug 1, 2026 (re-verified, no change) | |
| Nebraska NE | Nominated | May 1, 2026 (closed) | Filed July 22, 2026 | 112 eligible / 28 nominated | UPD🏁 NEBRASKA NOMINATED — SECOND STATE TO FILE WITH TREASURY. Governor Pillen nominated 28 census tracts and submitted them to U.S. Treasury on July 22, 2026, announced at a same-day news conference (official Governor's Office release, Jul 22). The slate spans 10 tracts in Omaha and 5 in Lincoln, plus tracts in Alliance, Ogallala, North Platte, McCook, Lexington, Hastings, Columbus, Norfolk, Fremont, Bellevue, Crete, and Beatrice. DED had invited communities with eligible tracts to apply in March and received applications covering 107 of Nebraska's 112 eligible tracts; applications were evaluated for investment readiness, economic need, and potential community benefit before recommendations went to the Governor's Office. Application window had closed Friday, May 1, 2026. Upon Treasury certification, designations take effect January 1, 2027. Correction (Jul 29): this dashboard reported Arizona as the only filer through July 28 — Nebraska's July 22 filing was surfaced July 29 via the Governor's Office release and statewide press (Nebraska Examiner, Nebraska Public Media, McCook Gazette). | Aug 13, 2026 (re-verified, no change) | |
| Maryland MD | Closed | County recs closed Aug 7, 2026 | Late Oct 2026 (30-day extension requested — unconfirmed by DHCD's own page as of Aug 8) | ~452 eligible / 113 to nominate | UPD🔒 COUNTY RECOMMENDATIONS DEADLINE CLOSED AUG. 7, 2026 — MARYLAND MOVES TO CLOSED–UNDER REVIEW. The state’s DocuSign portal for county submissions to DHCD closed as scheduled; DHCD will now review submissions ahead of finalizing designations. Maryland’s reported July 16 30-day extension request (which would move Treasury submission and tract-list publication to late October 2026) remains unconfirmed by any official Maryland channel — DHCD’s own OZ page still states a September 29, 2026 Treasury-submission date, the original non-extended deadline. (Extension source: FBT Gibbons “OZ 2.0 Weekly Signal” Issue #15, Jul 16, 2026; awaiting official state posting.) Governor Wes Moore formally delegated Maryland’s OZ 2.0 designation process to DHCD. Per the May 22 MACo Conduit Street recap of DHCD’s May 20 Local Stakeholders Kickoff Webinar (delivered with the Economic Innovation Group), DHCD distributed county nomination packets and submission portals on May 7, 2026. DHCD committed to meeting with every Maryland county directly throughout June and July to discuss eligible focus areas and development strategies — counties were encouraged to involve municipalities and community-development organizations. A strong project pipeline (planned and development-ready projects with timelines and descriptions) is “one of the most heavily weighted factors” in DHCD’s final designations. Maryland may designate up to 113 of its 452 eligible tracts (vs. 149 OZ 1.0). Webinar recording, DHCD slides, and EIG slides are linked from the MACo recap. HB 1080 — which would have prohibited the Governor from nominating tracts — appears dead in committee at the close of MD’s 2026 session per MACo. (August 11 and August 12, 2026 re-checks: no official Maryland posting on which counties submitted by the Aug. 7 deadline, or on the status of the extension request; DHCD’s page unchanged from the Aug 4/6/8/11 re-checks.) | Aug 12, 2026 (re-verified, no change) | |
| Maine ME | Closed | Apr 30, 2026 (closed) | By Sep 28, 2026 | 78 eligible / 25 to nominate | NEWMaine Department of Economic & Community Development (DECD) opened a municipal submission window for OZ 2.0; municipalities had until Apr 30, 2026 to make their case for selection (per Portland Press Herald, Apr 30). Governor Janet Mills will nominate up to 25 of Maine's 78 eligible communities determined by income and poverty thresholds. DECD is now narrowing the selected tracts; Governor begins formal Treasury nominations July 1. Statutory minimum-25 floor applies. Final cutoff was not formally posted on the DECD OZ page; confirm directly with DECD for any late-submission window. | Aug 1, 2026 (re-verified, no change) | |
| Florida FL | Closed | Apr 30, 2026 (closed) | By Jul 1, 2026 | 1,360 eligible / 340 to nominate | CLOSEDFloridaCommerce launched statewide OZ 2.0 tour in Feb 2026 to brief communities on submitting recommendations. Community recommendation window closed Apr 30, 2026. FloridaCommerce is now reviewing tract recommendations submitted via floridajobs.org/OpportunityZones and will prepare Governor's recommendation list prior to July 1. Largest eligible universe in the nation (1,360 LIC tracts; up to 340 may be nominated). Final cutoff date was not explicitly published on the FloridaCommerce site — late submissions may be considered; confirm directly with FloridaCommerce. | Aug 1, 2026 (re-verified, no change) | |
| Delaware DE | Closed | May 15, 2026 (closed) | By Sep 30, 2026 | 61 eligible / 25 to nominate | CLOSEDDivision of Small Business nomination form closed Friday May 15, 2026 at midnight (degovforms.formstack.com). DSB is now reviewing submissions ahead of Governor Meyer's July 1 – Sep 30 Treasury submission window. Most recent public tally (Apr 21 — Delaware Public Media / Cape Gazette) was 28 of 61 eligible tracts nominated; a final-day surge is expected but no post-deadline count has been published yet. Governor Meyer will nominate 25 tracts under the OZ 2.0 minimum-designation floor (states with 25–99 LICs may designate at least 25). Interactive Delaware OZ 2.0 Mapping Tool released Apr 15 remains available for reference. Confirm any late-submission window directly with DSB. | Aug 1, 2026 (re-verified, no change) | |
| Arizona AZ | Nominated | May 8, 2026 (closed) | Filed July 7, 2026 | 500 eligible / 125 to nominate | UPD🏁 ARIZONA NOMINATED — FIRST IN THE NATION. Governor Hobbs filed Arizona’s OZ 2.0 nominations with U.S. Treasury on July 7, 2026 — three firsts in one filing: first governor to nominate, first to publish the full tract list and map at nomination, and first to publicly back off-list tracts. Three of the 125 nominated tracts are not on Treasury’s eligible-tract appendix (two in metro Phoenix, one rural tract in the Verde Valley); Treasury is said to consider off-list nominations only with data showing the tract meets distressed standards. Full split: 39 rural / 86 non-rural, spanning 14 of 15 counties. ACA’s community-recommendation window had closed May 8, 2026. (Source: FBT Gibbons “OZ 2.0 Weekly Signal” Issue #15, Jul 16, 2026; awaiting official state posting.) | Jul 31, 2026 (re-verified, no change) | |
| South Carolina SC | Closed | June 15, 2026 (closed) | By Jul 1, 2026 | 445 eligible / 112 to nominate | CLOSED✏️ PUBLIC SUBMISSION WINDOW CLOSED AT MIDNIGHT JUN 15, 2026 as scheduled (deadline had been extended from June 1). SC Commerce is now in review mode and will prepare Governor McMaster's recommended list of up to 112 tracts (25% of 445 eligible) for Treasury submission by July 1, 2026. Local governments and EDOs ranked census tracts in order of preference via SC Commerce's online submission form. SC Commerce's May 21, 2026 webinar recording remains available. Confirm any late-submission window directly with SC Commerce. Contact: OpportunityZones@sccommerce.com. | Aug 1, 2026 (re-verified, no change) | |
| Kansas KS | Closed | June 1, 2026 (closed) | September 29, 2026 | ~120 eligible / ~53 to nominate | UPD📊 EARLY INTAKE DATA: Kansas Commerce is nominating 53 of 81 tracts received — 51% rural. (Source: FBT Gibbons “OZ 2.0 Weekly Signal” Issue #15, Jul 16, 2026; awaiting official state posting.) Kansas Commerce community OZ 2.0 nomination window closed Monday, June 1, 2026. Submissions were accepted via email through close of business. Kansas Commerce is now reviewing tract proposals against its evaluation criteria (low-income community status, rural designation, investment pipeline, community support, and existing OZ activity) and will develop recommendations for Governor Kelly's Treasury submission, due Sep 29, 2026. Number of designated OZs expected to fall from 74 (OZ 1.0) to ~53 under new 25% cap. Confirm late-submission policy directly with Kansas Commerce. | Jul 31, 2026 (re-verified, no change) | |
| Texas TX | Closed | June 26, 2026 (closed) | Aug 17, 2026 (revised from Aug 3 — RGV Business Journal, Aug 4) | ~1,100 eligible | UPD🗓️ TREASURY FILING TARGET REVISED TO AUG 17: RGV Business Journal (Aug 4, 2026) reports Gov. Abbott’s office is now targeting August 17, 2026 to finalize and submit Texas’ recommendations to Treasury — revised from the earlier August 3 target reported via FBT Gibbons “OZ 2.0 Weekly Signal” Issue #15 (Jul 16, 2026) and EDT’s April 22 GovDelivery bulletin, which passed unconfirmed. Awaiting official state posting. ✏️ COMMUNITY-NOMINATION WINDOW CLOSED JUNE 26, 2026. Economic Development & Tourism (EDT)'s OZ 2.0 nomination packet closed at end-of-day Friday June 26, 2026 — local EDOs and county judges had to submit eligible tracts before EOD. Tracts not nominated by communities will not be considered for Governor Abbott's submission (next OZ nomination window not until ~10 years out). EDT now reviews submissions and targets finalizing and submitting Governor Abbott's nominations to U.S. Treasury by August 17, 2026 (revised from the earlier August 3 target). Texas is expected to nominate roughly 605 census tracts under OZ 2.0. The downloadable Nomination Process & Packet (ZIP) and the interactive map of eligible Texas tracts remain posted on the Governor's OZ page for reference. Confirm any late-submission policy directly with EDT. (August 5, 2026 re-check: EDT press releases, GovDelivery bulletins, and statewide news found no official confirmation of the revised Aug 17 date or a Treasury filing yet — RGV Business Journal (Aug 4, 2026) is currently the only source for the Aug 17 target. Caution: search results also resurface a gov.texas.gov press-release URL titled about Gov. Abbott submitting OZ designations to Treasury — that page describes the March 2018 OZ 1.0 submission, not a new 2026 filing; do not mistake it for confirmation. Re-checked again August 6, August 8, August 11, and August 12, 2026 — still no official confirmation of either date or a completed filing. A search for a North Carolina-style false positive was also run for Texas; the only “Governor Abbott Submits Opportunity Zone Designations” release found remains the March 2018 OZ 1.0 announcement, not new 2026 news.) | Aug 12, 2026 (re-verified, no change) | |
| Oklahoma OK | Closed | June 19, 2026 (closed) | By Sep 28, 2026 | 413 eligible / 188 rural | CLOSED✏️ NOMINATION FORM CLOSED: Oklahoma Commerce's OZ 2.0 nomination form (forms.okcommerce.gov) closed Friday June 19, 2026. Commerce ran a Federal Opportunity Zone Survey March 2 – April 10, 2026; the formal Opportunity Zone Nomination form launched April 10, 2026 and accepted tract nominations from communities and local governments through the close. Oklahoma has 413 eligible tracts (188 designated as rural). Commerce is now reviewing submissions and will prepare Governor Stitt's recommended list for submission to U.S. Treasury during the federal window opening July 1, 2026. Enhanced rural incentives expected to expand viable project pipeline. Confirm any late-submission window directly with Commerce. | Aug 1, 2026 (re-verified, no change) | |
| North Carolina NC | Closed | June 21, 2026, 11:59 PM (closed) | By Sep 28, 2026 | 807 eligible / 202 to nominate | UPD🏛️ PROMISED JULY FILING NOW OVERDUE — JULY CLOSED WITHOUT CONFIRMATION: NC Commerce is expected to submit Governor Stein's selections — up to 202 tracts — to U.S. Treasury in July 2026, which would make North Carolina the second state to file with Treasury (behind Arizona; the U.S. Virgin Islands filed July 24 in the interim). A July 31, 2026 sweep of NC Commerce's press-release page, statewide news, and GovDelivery bulletin archives again found no filing announcement — July has now closed with the promised filing still unconfirmed; this remains the top promised-stage watch item into August — re-checked August 4, August 6, August 8, August 11, and August 12, 2026 with no change. Selection guidelines prioritize tracts able to attract high-growth/high-wage sectors (advanced manufacturing, technology, life sciences, clean energy) and tracts containing mega sites, certified sites, or select sites prioritized by Commerce/EDPNC; housing supply remains heavily weighted per Executive Order No. 36. (Sources: North State Journal, July 2026; Axios Raleigh, Jul 16, 2026; awaiting official NC Commerce posting.) ☑️ PUBLIC COMMENT / NOMINATION WINDOW CLOSED 11:59 PM ET, Sunday June 21, 2026. NC Commerce had previously extended the window by two weeks (from June 7) per its June 4 press release. Stakeholders submitted recommendations via NC Commerce's official Excel nomination form (emailed to the designated OZ feedback address); the commerce.nc.gov/oz page continues to host the map of 807 eligible tracts. North Carolina has 807 LIC-eligible tracts and may nominate up to 202. Respondents identified how recommended tracts align with three guidelines: business development, revitalization, or housing supply (housing weighted heavily per Governor Stein's Executive Order No. 36). Confirm any late-submission policy directly with NC Commerce. | Aug 12, 2026 (re-verified, no change) | |
| California CA | Comment Open | Aug 3–28, 2026 (comment period) | By Sep 28, 2026 | ~2,469 eligible / ~618 to nominate | UPD📊 INTAKE DATA (ATTRIBUTED): ~1,200 CENSUS TRACTS SUBMITTED FOR CONSIDERATION. Per California state Sen. Fiona Ma (public social-media post, Aug 2026), roughly 1,200 tracts were submitted to Governor Newsom’s office for review, narrowing toward the final map — consistent with GO-Biz’s own ~618-tract cap figure below. (Attributed to Sen. Ma’s post; awaiting official GO-Biz/DOF confirmation of the exact intake count.) August 12, 2026 re-check of GO-Biz’s OZ page and the public comment portal confirms both windows remain open and on schedule; local coverage (Mid Valley Times, Aug 5, 2026) confirms the recommended-tract list is already generating city-level reporting (e.g., Selma, CA landing 2 of 3 submitted tracts on the state’s draft list). UPD📌 OFF-LIST TRACT PROPOSAL WINDOW: AUG 3–14, 2026. Per GO-Biz's Public Comment Period FAQ, in addition to commenting on recommended tracts through Aug 28, eligible entities may separately propose off-list census tracts for possible inclusion in California's nominations through 11:59 PM, August 14, 2026 — a distinct, earlier sub-deadline within the broader comment window. ✅ PUBLIC COMMENT WINDOW CONFIRMED OPEN AS OF AUGUST 3, 2026 — RUNS THROUGH AUGUST 28, 2026. GO-Biz’s Opportunity Zones 2.0 public comment portal went live on schedule August 3, 2026 per its Public Comment Period FAQ (business.ca.gov); the public may submit comments on the draft tract recommendations one census tract at a time (support or oppose), with contact information required and an optional 10MB PDF upload, through 11:59 PM, August 28, 2026. Recommended tracts remain non-final until the comment period closes. The official GO-Biz OZ page (modified July 10, 2026) had already confirmed the July 20 Local Authority Recommendation deadline was moved up from July 25 to make room for this comment period; a fifth Office Hours session was held July 16, 2026. Only authorized representatives from local jurisdictional authorities could submit recommendation forms; only tracts on Treasury’s official eligible-tract list could be recommended. GO-Biz now compiles recommendations for Governor Newsom’s submission to U.S. Treasury by Sep 28, 2026. California has ~2,469 LIC-eligible tracts and may nominate ~618 (25% cap). CALED is the lead industry partner. | Aug 12, 2026 🆕 | |
| Colorado CO | Closed | July 30, 2026 (closed) | By Sep 28, 2026 | 360 eligible / 90 to nominate | UPD✏️ OEDIT’S INPUT WINDOW ACTUALLY RAN THROUGH JULY 30, 2026 — LATER THAN THE JUNE 30 FORM CLOSE PREVIOUSLY LOGGED. OEDIT’s online Input Form (for economic developers, local governments, business and community leaders, and the public) closed June 30, 2026, but OEDIT’s own program page confirms it continued accepting community feedback on its GIS map of eligible-tract scores through July 30, 2026 before beginning its review to advise Governor Polis on Colorado’s final tract nominations. Federal guidance identifies 360 eligible tracts in Colorado; up to 90 may be designated. No draft tract list has been published yet. Governor Polis’s nominations are due to U.S. Treasury by Sep. 28, 2026 (extension available to Oct. 28) during the federal window that opened July 1, 2026. | Aug 2, 2026 ✏️ | |
| Ohio OH | Closed | Closed July 10, 2026, 4 PM ET | By Sep 28, 2026 | 1,032 eligible / 258 to nominate | UPD📊 EARLY INTAKE DATA: 951 nominations covering 513 unique tracts, roughly one-third rural. These are intake figures under analysis, not selections. (Source: FBT Gibbons “OZ 2.0 Weekly Signal” Issue #15, Jul 16, 2026; awaiting official state posting.) ✅ OHIO PORTAL CLOSED: ODOD's OZ 2.0 nomination form window closed at 4:00 PM ET on July 10, 2026. The 30-day nomination period ran June 10 – July 10, 2026. ODOD will now review all submissions and advise Governor DeWine on final tract selections for submission to U.S. Treasury by September 28, 2026. Current OZ 1.0 tracts are NOT automatically renewed — all tracts must be renominated. Per the ODOD news release (June 15, 2026), Ohio has 1,032 eligible tracts and may nominate up to 258 (25% cap). | Jul 31, 2026 (re-verified, no change) | |
| Virginia VA | In Planning | Survey closed Apr 27, 2026 | By Sep 28, 2026 | 607 eligible / 152 to nominate | UPDDHCD and VEDP are coordinating Virginia's nomination process to support Governor Youngkin. Stakeholder survey closed Apr 27, 2026; DHCD/VEDP continue reviewing input. Both briefing webinars (Apr 16 & Apr 21) have been held. VACo confirmed Virginia will be able to nominate 152 of its 607 eligible tracts (25% cap); nominations due to Treasury by end of September. Virginia REALTORS published a May 7 explainer urging local advocacy ahead of the Governor's nominations and reiterating Virginia's 607/152 numbers. Contact: oz2026@vedp.org / oz@dhcd.virginia.gov. Formal community tract-nomination portal TBD after survey input is reviewed. | Aug 12, 2026 (re-verified, no change) | |
| Missouri MO | Closed | Comment period closed July 31, 2026 | By Sep 28, 2026 | ~344 eligible / ~86 to nominate | UPD✅ PUBLIC COMMENT PERIOD CLOSED JULY 31, 2026 AS SCHEDULED — no extension announced. DED’s Qualtrics survey on submitted OZ 2.0 census tracts closed July 31, 2026; DED will now review comments alongside tract-level data to develop designation recommendations, with a final list expected to go to Governor Kehoe for submission to U.S. Treasury in August 2026. 📊 INTAKE COUNT: DED received 221 intake forms identifying census tracts for OZ consideration (per Southeast Missourian coverage, surfaced July 23, 2026; awaiting official DED tally). Earlier stages: Submittable intake form closed May 17, 2026 (open Apr 7 – May 17); DED review May–June; public comment period opened via a DED GovDelivery stakeholder notice sent July 17, 2026. Contact: OpportunityZones@ded.mo.gov. (August 11 and August 12, 2026 re-checks: no designation recommendation announced yet; DED’s OZ page and GovDelivery bulletin archives show no update since the comment period closed July 31. Governor Kehoe's recommendation, previously described as expected “in August 2026,” remains unconfirmed as of Aug 12.) | Aug 12, 2026 (re-verified, no change) | |
| Mississippi MS | Closed | May 31, 2026 (closed) | By Sep 28, 2026 | 404 eligible / 101 to nominate | CLOSED✏️ PUBLIC INPUT WINDOW CLOSED MAY 31, 2026 — per Novogradac's state tracker, the public input form hosted on MDA's OZ page closed May 31. Mississippi Development Authority (MDA) accepted public input and completed its three-city community session tour: Oxford (Apr 10), Pearl (Apr 14), and Gulfport (Apr 21), plus April–May public comment sessions. MDA is now reviewing input to identify 101 of 404 eligible tracts to nominate for Governor Reeves' submission to Treasury by Sep 28, 2026. Confirm any late-input window directly with MDA. | Aug 1, 2026 (re-verified, no change) | |
| Illinois IL | Closed | Apr 30, 2026 (closed) | By Sep 28, 2026 | 950 eligible / 238 to nominate | CLOSEDIllinois DCEO (Dept. of Commerce & Economic Opportunity) Smartsheet nomination portal was open March 2026 – Apr 30, 2026 at 5:00 PM CT (extended from Apr 24); window is now closed. DCEO page (last modified Mar 24, 2026) does not publish an explicit deadline and the Smartsheet form may still display; confirm with opportunityzones@illinois.gov for any late-submission window. DCEO will now evaluate submissions against its 8-category framework (Stackability & Incentives, Pipeline & Project Readiness, Strategic Alignment, Infrastructure, Economic Anchors, Housing & Mixed-Use, Community Need & Support, Inclusive Development) and prepare Governor's recommendations ahead of the federal Sep 28 deadline. Up to 3 tracts per submission were accepted, ranked, with a “do not recommend” field. | Aug 1, 2026 (re-verified, no change) | |
| New Mexico NM | In Planning | Jul 1 finalization target passed — unconfirmed | TBD — Jul 1 target passed, unconfirmed; federal deadline Sep 28, 2026 | 257 eligible / 65 to nominate | UPD⚠️ JULY 1 FINALIZATION TARGET PASSED WITHOUT PUBLIC CONFIRMATION — FLAGGED FOR FOLLOW-UP. Per EDNM’s own published timeline, EDNM delivered its consolidated OZ 2.0 nominations list to Governor Lujan Grisham’s Office on June 15, 2026, with the Governor’s Office expected to finalize the 65 census tracts (25% of 257 eligible) for Treasury submission by July 1, 2026. An August 4, 2026 sweep of the Governor’s newsroom, EDNM’s OZ page, and GovDelivery bulletin archives found no public announcement that this finalization occurred or that New Mexico has filed with Treasury — this promised stage is now overdue and is flagged for a dedicated follow-up check next cycle (re-checked Jul 22, Aug 1, Aug 4, Aug 6, Aug 8, Aug 11, and Aug 12 with no change). Earlier process: EDNM launched a statewide stakeholder consultation April 6 with the Councils of Governments (COGs); the COG-submission window closed May 15, 2026. Priority tracts demonstrate development potential, supportive local policies, available land/redevelopment opportunities, and alignment with existing incentive programs. Portales (Eastern NM News, Apr 29) and other Eastern NM communities have signaled they will pursue designation. | Aug 12, 2026 (re-verified, no change) | |
| Oregon OR | Closed | May 22, 2026 (closed) | By Sep 28, 2026 | 229 eligible / 58 to nominate | UPD📢 POST-CLOSE TRANSPARENCY MOVE: Business Oregon has published every local nomination received online while it reviews applications and develops recommendations for Governor Kotek’s Treasury filing (due Sep 28). The tract-nomination window ran April 13 – May 22, 2026, 5:00 p.m. PT; cities, counties, ports, tribal governments, and EDDs/EDOs submitted nominations, with multi-jurisdiction tracts requiring a unified submission. 229 eligible tracts statewide; up to 58 may be designated. ⚠️ Note: states may take further public-facing steps (draft lists, comment windows) between portal close and the governor’s filing — this entry remains under active watch. (Source: FBT Gibbons “OZ 2.0 Weekly Signal” Issue #15, Jul 16, 2026; awaiting official state posting.) | Jul 31, 2026 (re-verified, no change) | |
| Pennsylvania PA | Closed | June 19, 2026, 6 PM ET (closed) | Early Fall 2026 | 866 eligible / 217 to nominate | CLOSED✏️ PORTAL CLOSED AT 6:00 PM ET: PA DCED's Microsoft Forms OZ 2.0 census-tract submission portal closed Friday June 19, 2026 at 6:00 PM ET as scheduled. Pennsylvania's Department of Community & Economic Development (DCED) ran the OZ 2.0 community-input process under Governor Shapiro and Secretary Siger; the DCED Qualified Opportunity Zones page confirms 866 PA eligible tracts under OZ 2.0 with up to 217 (25%) to be designated. Submitters explained why a tract should be designated, level of investment and economic activity, and existing or planned projects. DCED's May 19, 2026 webinar recording and slide deck remain posted. PA's stated approach prioritizes housing & mixed-use development (aligned with PA Housing Action Plan), site-ready industrial/commercial locations, downtown/main-street corridors, rural and small-community revitalization, and innovation sectors. DCED now moves into draft-map development through summer 2026; Governor Shapiro's nominations to U.S. Treasury are expected in early fall 2026. Contact: oppzones@pa.gov. | Aug 1, 2026 (re-verified, no change) | |
| West Virginia WV | Closed | July 1, 2026 (closed EOD) | By Sep 28, 2026 | 207 eligible / 52 to nominate | UPD📊 EARLY INTAKE DATA: 92 applications for 52 tracts — all rural, as the entire state is classified rural. (Source: FBT Gibbons “OZ 2.0 Weekly Signal” Issue #15, Jul 16, 2026; awaiting official state posting.) ✏️ WVDED PORTAL CLOSED EOD JULY 1, 2026 AS SCHEDULED. WVDED's HubSpot nomination form closed end of day Tuesday July 1, 2026 — the same day the federal window opened. West Virginia Division of Economic Development (WVDED) — appointed by Governor Morrisey to manage OZ 2.0 — opened tract nominations May 1 and ran the window through July 1, 2026. Tract nominations were submitted by local economic development authorities, county commissions, and regional planning councils. WV has 207 eligible tracts under OZ 2.0 (vast majority qualify as rural, eligible for the 30% rural basis step-up); up to 52 may be designated. WVDED will now develop recommendations for Governor Morrisey, who intends to submit nominations to U.S. Treasury by Sep 28, 2026. Confirm any late-submission window directly with WVDED. | Jul 31, 2026 (re-verified, no change) | |
| Georgia GA | Closed | Closed July 15, 2026 | By Sep 28, 2026 | 942 eligible / 236 to nominate | UPD✅ GEORGIA PORTAL CLOSED JULY 15, 2026: DCA's OZ 2.0 nomination portal (gaoznominations.powerappsportals.com) closed on its posted July 15 deadline; no extension was announced. The Georgia Department of Community Affairs (DCA) had invited local governments, EDOs, and community partners to nominate eligible census tracts, one online form per tract, explaining why each tract deserved priority consideration; DCA also ran a Federal Opportunity Zones 2.0 webinar series (announced June 23). DCA is now reviewing submissions and will compile nominations for Governor Kemp's submission to U.S. Treasury by Sep 28, 2026. Per Treasury's eligibility list, Georgia has 942 LIC-eligible tracts and may designate up to 236 (25% cap), vs. 260 OZ 1.0 tracts. New designations take effect Jan 1, 2027. Confirm any late-submission window directly with DCA. | Jul 31, 2026 (re-verified, no change) | |
| Alabama AL | Closed | July 31, 2026, noon CDT (closed) | By Sep 28, 2026 | 563 eligible / 141 to nominate | UPD✅ ADECA APPLICATION WINDOW CLOSED AS SCHEDULED — noon CDT, July 31, 2026. No extension was announced. ADECA is now reviewing applications and will compile nominations for Governor Ivey’s submission to U.S. Treasury during the federal window (through Sep 28, 2026); no post-close tract count has been published yet. ADECA had posted its OZ 2.0 nomination materials — Main Nomination Form, Nomination Guide, and Tract Nomination Schedule — on adeca.alabama.gov, and hosted an Opportunity Zones Workshop June 30. Alabama has 563 eligible tracts under OZ 2.0 and may designate up to 141 (25% cap), vs. 158 under OZ 1.0. | Jul 31, 2026 ✅ | |
| Kentucky KY | Closed | May 29, 2026 (closed) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | NEWThe Kentucky Cabinet for Economic Development opened an OZ 2.0 census-tract application (Excel form hosted on cedky.com) with accompanying Application Criteria and Guidance; per the Cabinet and Novogradac the application closed May 29, 2026. The Kentucky League of Cities confirmed the Cabinet's opening of the census-tract application and hosted overview sessions. The Cabinet is now reviewing submissions and will develop recommendations for Governor Beshear's Treasury submission ahead of the July 1 – September federal window. Governors may nominate up to 25% of eligible LIC tracts (states with 25–99 LICs may designate at least 25). Confirm any late-submission window directly with the Cabinet. | Aug 1, 2026 (re-verified, no change) | |
| Massachusetts MA | Closed | June 30, 2026 (closed EOD) | By Sep 28, 2026 | ~103 to nominate (approx.) | CLOSED✏️ EOED COMMUNITY FEEDBACK FORM CLOSED END OF DAY JUNE 30, 2026. Massachusetts' Executive Office of Economic Development (EOED) is now reviewing input from the community feedback form to prepare Governor Healey's Treasury submission during the federal window that opened July 1, 2026. Massachusetts is expected to nominate roughly 103 tracts under the 25% cap. The mass.gov OZ program page continues to host overview, designation process, timeline, and eligible-tract list. | Aug 1, 2026 (re-verified, no change) | |
| Rhode Island RI | Closed | June 23, 2026 (CLOSED) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | CLOSED⏰ SUBMISSION FORM CLOSED JUNE 23, 2026: Commerce RI's OZ 2.0 input form (Smartsheet) closed June 23, 2026 at end of day. Commerce RI now reviews submissions to finalize Rhode Island's nomination list ahead of the federal window opening July 1, 2026. RI will nominate 25 eligible census tracts (the statutory minimum for small states) to the U.S. Department of Treasury; new designations take effect Jan 1, 2027. Commerce RI maintains an Opportunity Zones page under its Site Selection resources. Confirm any late-submission window directly with Commerce RI. | Aug 1, 2026 (re-verified, no change) | |
| Michigan MI | In Planning | TBD (roundtables underway) | By Sep 28, 2026 | ~855 eligible / ~214 to nominate | UPD📍 STATEWIDE VIRTUAL INPUT SESSION HELD AUGUST 4, 2026. Per MEDC’s Michigan Opportunity Zones page, MEDC hosted a statewide virtual stakeholder input session on August 4, 2026, continuing the prosperity-region roundtable series (the Region 4 Grand Rapids/West Michigan session was held July 21, 2026). No statewide nomination deadline has been set yet — MEDC materials still point only to the federal statutory window (Sept 28, 2026, extendable to Oct 28, 2026). No draft tract list or comment period has been published. (Source: michiganbusiness.org/opportunityzones — WebFetch is blocked by sandbox policy on this domain; relying on a search snippet, recommend direct human confirmation.) UPD📍 REGIONAL ROUNDTABLES CONFIRMED ROLLING OUT — GRAND RAPIDS/WEST MICHIGAN SESSION HELD JULY 21, 2026. MEDC’s stakeholder roundtables are proceeding on a per-prosperity-region basis; the Region 4 (Grand Rapids/West Michigan) session was confirmed held July 21, 2026, per Lakeshore Advantage’s regional bulletin and the Michigan Municipal League’s roundtable notice. No statewide nomination deadline has been set yet — MEDC materials still point only to the federal statutory window (Sept 28, 2026, extendable to Oct 28, 2026). No draft tract list or comment period has been published. MICHIGAN OZ 2.0 PROCESS ANNOUNCED: The Michigan Economic Development Corporation (MEDC) has launched a stakeholder-engagement process for Governor Whitmer's OZ 2.0 nominations — per Novogradac's state tracker and the MEDC Opportunity Zones page (last revised May 12, 2026). MEDC is convening a series of statewide stakeholder roundtables across Michigan's prosperity regions beginning Tuesday June 30, 2026, plus a virtual stakeholder roundtable for those unable to attend in person. The Executive Office of the Governor will officially nominate up to 25% of Michigan's eligible tracts (~214 of ~855 LIC-eligible) to U.S. Treasury by end of September 2026. MEDC is the convener and is accepting input via the regional roundtables, the virtual session, and a public-comment platform. New designations take effect Jan 1, 2027. | Aug 12, 2026 (re-verified, no change) | |
| Minnesota MN | Closed | June 30, 2026 (closed EOD) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | CLOSED✏️ MINNESOTA DEED APPLICATION SHEET CLOSED END OF DAY JUNE 30, 2026. DEED (with Minnesota Housing involvement) is now reviewing local input to prepare Governor Walz's nominations for U.S. Treasury during the federal window that opened July 1, 2026. Per Novogradac's state tracker and DEED's Opportunity Zones page. Contacts: Neal Young (DEED Economic Analysis); Ryan Baumtrog (Minnesota Housing). | Aug 1, 2026 (re-verified, no change) | |
| Indiana IN | Closed | July 17, 2026 (closed) | By Sep 28, 2026 | 501 eligible / 126 to nominate | UPD✅ INDIANA PORTAL CLOSED FRIDAY, JULY 17, 2026 as scheduled — no extension was announced. The Indiana Economic Development Corporation (IEDC)'s deliberately brief public nomination window ran late June through July 17, 2026; submissions were made electronically through IEDC's online portal (hosted via an IHCDA Jotform link), with a paper form posted for planning reference only. IEDC is now reviewing submissions and will compile nominations for Governor Braun's submission to U.S. Treasury by Sep 28, 2026. Indiana will nominate 126 of its 501 eligible tracts (25% cap); new zones take effect Jan 1, 2027. Local governments including Bloomington ran their own recommendation processes ahead of the state deadline. Per IEDC's program pages and coverage in WBIW and JD Supra. Confirm any late-submission window directly with IEDC. | Aug 2, 2026 (re-verified, no change) | |
| Vermont VT | Closed | Comment closed July 24, 2026 | By Sep 29, 2026 | 25 draft tracts / 17 communities | UPD🔒 PUBLIC COMMENT WINDOW CLOSED JULY 24, 2026 — VERMONT IS NOW CLOSED–UNDER REVIEW. ACCD’s comment period on the draft OZ 2.0 recommendations (25 census tracts in 17 communities, published July 15, 2026) ran through Friday, July 24, 2026 and is now closed (ACCD page re-checked July 25, July 30, July 31, August 4, and August 8, 2026; no final nomination list posted yet). ACCD and the Governor’s office will now weigh comments and finalize the list — Governor Scott’s nominations are due to U.S. Treasury by September 29, 2026; watch ACCD’s press-release page and the interactive map viewer for the final list. Draft tracts were developed with regional development corporations, regional planning commissions, and community stakeholders using poverty and unemployment rates, population counts, business and private-sector job counts, available infrastructure, and development potential. Contact: Deputy Commissioner Nick Grimley, ACCD. 🏅 The Brookings Institution has cited Vermont among four states praised for “inclusivity and transparency” in their OZ 2.0 processes (per Vermont Business Magazine, Jul 15). Correction (Jul 16): this dashboard previously listed Vermont under “no process announced”; the draft-and-comment process was surfaced by the FBT Gibbons OZ 2.0 Weekly Signal #15 and confirmed via ACCD and Vermont Business Magazine. | Aug 8, 2026 (re-verified, no change) | |
| Idaho ID | Closed | June 30, 2026, 4 PM MT (closed) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | UPD📊 INTAKE CONFIRMED VIA PRESS: Idaho Commerce received 36 tract recommendations from cities and counties, with the top three all in the Boise area — the West Boise corridor, South Broadway Ave., and the Boise State/West University Dr. area (per Idaho Capital Sun, July 30, 2026, updating the previously-attributed FBT Gibbons figure). ⏰ IDAHO COMMERCE PORTAL CLOSED AT 4 PM MT, JUNE 30, 2026. Only cities, counties, and tribes were eligible to submit nominations through the restricted portal. Idaho Commerce is now compiling nominations for Governor Little’s submission to U.S. Treasury by Sep 28, 2026. Per Novogradac’s state tracker and Idaho Commerce’s Opportunity Zones page. | Jul 30, 2026 ✔️ | |
| Hawaii HI | Open | TBD (form live — confirm) | By Sep 28, 2026 | 88 eligible / 25 to nominate | UPD📊 SCALE CONFIRMED: Hawaii has 88 eligible tracts and Governor Green will nominate 25 — the statutory minimum floor for states with 25–99 LICs — per DBEDT’s invest.hawaii.gov OZ 2.0 page. No formal submission deadline has been posted for the project-submission form; confirm directly with DBEDT. Hawaii's Business Development and Support Division (DBEDT) has an OZ 2.0 project submission form live (Microsoft Forms) — per Novogradac's state tracker. The invest.hawaii.gov OZ page hosts an OZ 2.0 overview with tabs covering what's new, OZ 1.0 vs. 2.0 differences, the timeline, and an eligible-tract map. No formal submission deadline has been posted — confirm directly with DBEDT. Governor Green's nominations are due to U.S. Treasury during the federal window opening July 1, 2026. | Aug 12, 2026 (re-verified, no change) | |
| Utah UT | In Planning | Gov. recommendations Sept 2026 | Sept 2026 (by Sep 28) | 147 eligible / 37 to nominate | UPD📊 UTAH CONFIRMS SCALE AND TIMELINE: 37 of 147 eligible tracts will be nominated, with Governor Cox making official recommendations in September 2026 — per the GOEO Opportunity Zones page (page dated June 5, 2026; surfaced by this monitor July 22, 2026). GOEO states recommendations will be based on both quantitative and qualitative data to assess census tracts and their viability; an informational webinar recording and the interactive Utah OZ eligible-tract map (yellow = eligible) are posted. Rural note: GOEO highlights the OBBBA 30% basis step-up for five-year Qualified Rural Opportunity Fund investments. No community submission form or deadline has been published — input runs through GOEO's informational survey and direct contact. Contact: Olivia Midgley, GOEO data manager. | Aug 12, 2026 (re-verified, no change) | |
| Alaska AK | Closed | Apr 30, 2026 (closed) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | NEWAlaska ran a formal OZ 2.0 public process that had not previously been picked up by this tracker: a written comment period closed April 30, 2026 — per Novogradac's state tracker. The Alaska Department of Commerce, Community, and Economic Development published a Proposed Statewide Economic Development Opportunity Zones 2026 Map and an OZ 2.0 overview via the state's Online Public Notices system. DCCED is now finalizing recommendations for Governor Dunleavy's submission to U.S. Treasury during the federal window opening July 1, 2026. Deadline taken from Novogradac — confirm directly with DCCED. | Aug 1, 2026 (re-verified, no change) | |
| Puerto Rico PR | Closed | May 30, 2026 (closed) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | NEWPuerto Rico's Department of Economic Development and Commerce (DDEC) ran an OZ 2.0 nomination intake that closed May 30, 2026 — DDEC: “We strongly encourage all interested parties to submit their proposed census tracts via email … no later than May 30, 2026.” Per Novogradac and News is My Business. Unlike OZ 1.0 (when all of PR's eligible tracts were automatically designated), Puerto Rico now follows the standard rules — the Governor may nominate only 25% of eligible LIC tracts. DDEC posted an OZ 2.0 overview and links to the IRS eligible-tract list. Governor González-Colón's nominations are due to U.S. Treasury during the federal window opening July 1, 2026. | Aug 1, 2026 (re-verified, no change) | |
| Arkansas AR | Closed | July 31, 2026, 4 PM CDT (closed) | By Sep 28, 2026 | ~78 to nominate | UPD✅ AEDC NOMINATION PORTAL CLOSED AS SCHEDULED, 4:00 PM CDT JULY 31, 2026. No extension was announced. AEDC will now compile nominations for Governor Sarah Huckabee Sanders’ submission to U.S. Treasury during the federal window (through Sep 28, 2026); no post-close tract count has been published yet. The nomination period ran from the portal’s July 2, 2026 launch (AEDC Opportunity Zone Census Tract Nomination Form, Formstack) through the July 31, 2026 close. Arkansas may nominate up to 78 census tracts (25% cap); 85 original Arkansas OZs remain in effect through Dec 31, 2028. Newly designated zones take effect January 1, 2027. | Jul 31, 2026 ✅ | |
| Wisconsin WI | Closed | July 31, 2026 (closed) | By Sep 28, 2026 | 306 eligible / ~77 to nominate | UPD✅ WEDC APPLICATION WINDOW CLOSED AS SCHEDULED, JULY 31, 2026. No extension was announced. WEDC and WHEDA will jointly evaluate applications on socio-economic and housing data during an Aug–Sept review period; no post-close application count has been published yet. Applications were accepted June 12 – July 31, 2026 from municipalities, counties, Tribal governments, and other public entities, with priority for applicants able to drive existing investment pipelines into workforce housing. Wisconsin has 306 eligible LIC tracts under OZ 2.0 (down from 120 OZ 1.0 designations) and may nominate up to 77 (25% cap). Governor Evers must submit nominations to U.S. Treasury by Sept. 28, 2026. Contact: Christopher Brooks, WEDC (chris.brooks@wedc.org). | Jul 31, 2026 ✅ | |
| New Hampshire NH | Open | Input period closed end of July 2026; BEA recs to Gov. pending | By Sep 28, 2026 | OZ 2.0 eligible — confirm | UPD📅 OUTREACH/INPUT PERIOD CONCLUDED AS SCHEDULED AT THE END OF JULY 2026. BEA’s stakeholder outreach and public-input period, originally announced to run through July 2026, has closed on schedule (confirmed via BEA’s July 16, 2026 launch announcement, re-checked August 1, 2026). BEA has not yet announced its recommendations to Governor Ayotte or published a draft tract list; the next promised stage — BEA’s recommendations to the Governor ahead of the federal September 28, 2026 deadline — is now the item to watch. NEW HAMPSHIRE LAUNCHES OZ 2.0 NOMINATION PROCESS — 40TH JURISDICTION TO ANNOUNCE. Governor Kelly Ayotte and the NH Department of Business and Economic Affairs (BEA) announced the launch of the state's OZ 2.0 nomination process on July 16, 2026 (BEA press release; surfaced by this monitor July 23, 2026). Communities are encouraged to submit census-tract recommendations through BEA's Opportunity Zone webpage (choosenh.com); BEA is hosting informational sessions with municipalities, regional planning commissions, EDOs, and other stakeholders and gathering public input through July 2026 — no hard submission cutoff has been posted; confirm directly with BEA. Following the outreach period, BEA will prepare recommendations for Governor Ayotte's consideration ahead of the federal Sep 28, 2026 deadline. Commissioner Lucy Lange: the goal is that “every eligible community understands the program, participates in the nomination process, and has the information needed to compete.” Gov. Ayotte flagged workforce housing and long-term growth as priorities; BEA's page hosts preliminary eligibility maps and outreach-event listings. As a small state, New Hampshire is expected to benefit from the statutory minimum-designation floor (states with 25–99 LICs may designate at least 25 tracts) — confirm the eligible-tract count with BEA. | Aug 12, 2026 (re-verified, no change) | |
| District of Columbia DC | Closed | Public comment closed Aug 7, 2026 | By Sep 28, 2026 (Mayor Bowser) | 25 to nominate | UPD🔒 PUBLIC COMMENT WINDOW CLOSED AUG. 7, 2026 — D.C. MOVES TO CLOSED–UNDER REVIEW. DMPED’s public comment period on its preliminary 25-tract OZ 2.0 recommendations closed as scheduled; an August 8, 2026 check, and August 10, August 11, and August 12, 2026 re-checks, of DMPED’s Opportunity Zones page, GovDelivery bulletin archives, and news search found no finalized nomination list or new posting yet. The District must still nominate 25 census tracts to U.S. Treasury by September 28, 2026 — nomination procedures were sent directly to each Governor and to the Mayor of the District of Columbia (Treasury press release, Jul 1). DMPED’s preliminary list included tracts that were NOT part of D.C.’s 2018 OZ 1.0 designations, including portions of Brightwood, Columbia Heights, Ivy City/Union Market, Marshall Heights, Bellevue, Langdon/Gateway, Greenleaf/Federal Center SW, and Skyland. DMPED held an official Opportunity Zones 2.0 Public Webinar on Wednesday, July 15, 2026. (Preliminary-recommendations and comment-window details were first confirmed July 30, 2026 via the Holland & Knight client alert; DMPED’s own page confirmed the Aug. 7 close date. Watching for DMPED’s next posting — a finalized nomination list or Treasury filing.) | Aug 12, 2026 (re-verified, no change) | |
| Wyoming WY | In Planning | Listening session held Jul 14, 2026 | By Sep 28, 2026 | Fewer than 25 eligible — Treasury shortfall approach TBD | UPD📌 SHORTFALL MECHANISM CONFIRMED BY PRIMARY IRS GUIDANCE: IRS Revenue Procedure 2026-14 confirms states with fewer than 25 eligible low-income community tracts — including Wyoming and Vermont — may nominate all of their eligible tracts, rather than being held to the 25-tract statutory floor used by other small states. This upgrades the earlier Wyoming Business Council report from an attributed claim to confirmed federal guidance. 🏔️ WYOMING MOVES TO ACTIVE — STATEWIDE LISTENING SESSION HELD JULY 14, 2026. The Wyoming Business Council, together with Governor Mark Gordon’s office, held a statewide virtual briefing and listening session on July 14, 2026 to gather local input on potential tract recommendations, led by Connor Christensen (WBC) and Seth Ulvestad (Governor’s Office). Governor Gordon’s office must submit Wyoming’s nominations to U.S. Treasury by September 28, 2026. ✅ Wyoming has fewer than 25 eligible low-income census tracts under OZ 2.0’s updated criteria — below the statutory 25-tract minimum floor used by other small states — and per Rev. Proc. 2026-14, Wyoming may nominate all of its eligible tracts rather than being held to that floor. (Source: Wyoming Business Council news coverage of the July 14 listening session, corroborated by a June 26, 2026 item on sheridanwyoming.com; awaiting confirmation of any formal online nomination portal or form.) | Aug 12, 2026 (re-verified, no change) | |
| U.S. Virgin Islands VI | Nominated | N/A — territory-wide nomination | Filed July 24, 2026 | 18 eligible / 18 nominated (all) | NEW🌐 U.S. VIRGIN ISLANDS NOMINATED — ALL 18 ELIGIBLE TRACTS, THIRD JURISDICTION TO FILE WITH TREASURY. Governor Albert Bryan Jr. announced the Territory nominated all 18 of its Treasury-eligible census tracts — spanning St. Croix, St. Thomas, and St. John — for OZ 2.0 designation, submitted to U.S. Treasury Friday, July 24, 2026 (official Governor’s Office release). The administration worked through the federal census-boundary process specifically to make the Renaissance industrial area (former HOVENSA refinery site) on St. Croix eligible for nomination. This surfaced via the Governor’s Office release and St. John Tradewinds coverage; the dashboard had not previously tracked a USVI-specific OZ 2.0 process. Upon Treasury certification, designations take effect January 1, 2027. | Jul 30, 2026 🆕 | |
| New Jersey NJ | Comment Open | Aug 28, 2026 (comment period) | By Sep 28, 2026 | 516 eligible / 129 to nominate | NEW🆕 NEW JERSEY ANNOUNCES OZ 2.0 PUBLIC COMMENT PERIOD — 44TH JURISDICTION TO ANNOUNCE. The New Jersey Department of Community Affairs (DCA) and the New Jersey Economic Development Authority (NJEDA) announced July 31, 2026 that they are inviting public input on Opportunity Zone 2.0 designation ahead of Governor Sherrill's nominations to Treasury. Residents, local governments, community organizations, developers, and businesses may submit input on eligible census tracts via the Opportunity Zone 2.0 Public Input Form through August 28, 2026. The State will review all submissions before transmitting final designations to the U.S. Treasury Department ahead of the federal September 28, 2026 deadline. New Jersey has 516 LIC-eligible tracts and, per the 25% statutory cap, may nominate approximately 129 tracts. Maps of eligible census tracts, participation instructions, and an FAQ are posted on DCA's Opportunity Zones page. (Source: NJ DCA press release, Jul 31, 2026, corroborated by an NJ DCA Facebook post the same day. August 10, 2026 update: this monitor located and confirmed the official English-language DCA release at nj.gov/dca/news/news/2026/20260731.shtml, resolving the prior Spanish-URL-only citation.) | Aug 12, 2026 (re-verified, no change) | |
| Iowa IA | Closed | Closed July 31, 2026 | Gov. recs to Treasury ~early Sept 2026 | 175 eligible; up to 44 nominable | NEW🌽 IOWA ANNOUNCES OZ 2.0 NOMINATION PROCESS — ALREADY CLOSED, 45TH JURISDICTION TO ANNOUNCE. Per the Iowa Economic Development Authority's (IEDA) opportunityiowa.gov/opportunity-zones page, IEDA requested nomination applications from partners in eligible low-income community tracts beginning early July 2026, with an application deadline of July 31, 2026 — already closed by the time this monitor identified the process on August 12, 2026. IEDA is reviewing applications through August 2026; the Governor's Office is expected to submit recommendations to Treasury in early September 2026, ahead of the federal September 28, 2026 deadline. Iowa has 175 eligible low-income community tracts, of which up to 44 may be designated (25% statutory cap). (Source: opportunityiowa.gov/opportunity-zones — WebFetch of this domain is blocked by sandbox egress policy; content corroborated via multiple independent WebSearch passes citing the same official page and consistent figures; recommend direct human confirmation of the source page. No independent news coverage of this process was found as of Aug 12, 2026.) | Aug 12, 2026 |
States / Territories — No Process Announced Yet8 + TERRITORIES
The following have not yet publicly announced a formal OZ 2.0 community nomination or application process as of August 13, 2026 (9:35 AM EDT). All remain eligible to participate in the July 1 – September 28 federal nomination window (with a single 30-day extension to Oct. 28). Thursday, August 13, 9:35 AM EDT: broad news, GovDelivery-archive, and Novogradac state-tracker sweeps again surfaced nothing new for the 8 pending states — Connecticut, Louisiana, Montana, Nevada, New York, North Dakota, South Dakota, Tennessee (the Novogradac tracker’s OZ 2.0 nomination entries for all of them remain blank; agency OZ pages for several — Connecticut, Tennessee — still show only legacy OZ 1.0 content with no 2026 nomination item). One secondary-search signal suggested a Montana Department of Commerce OZ 2.0 nomination form closing July 31, 2026, but it did not reproduce on a repeat search and could not be corroborated against commerce.mt.gov — flagged for a direct manual check next cycle, not yet treated as fact. Guam, American Samoa, and the Northern Mariana Islands also remain unannounced (checked Aug 13). 🌽 Iowa announced a formal OZ 2.0 nomination process and moved to the active table August 12, 2026 as the 45th jurisdiction to announce — IEDA requested nomination applications from eligible-tract partners beginning early July 2026, with an application deadline of July 31, 2026 (already closed by the time this monitor identified the process); IEDA reviews through August, with Governor's Office recommendations to Treasury expected in early September 2026 (source: opportunityiowa.gov, corroborated via repeated independent search passes — WebFetch of the official page is blocked by sandbox policy; recommend direct human confirmation). New Jersey announced a formal OZ 2.0 public comment process July 31, 2026 (DCA/NJEDA) and moved to the active table August 7, 2026 as the 44th jurisdiction to announce. 🏔️ Wyoming and 🌐 the U.S. Virgin Islands moved to the active table July 30, 2026 and remain there — the Wyoming Business Council and Governor Gordon's office held a statewide virtual listening session July 14, 2026 to gather tract-recommendation input ahead of the Sep 28 Treasury deadline; Wyoming has fewer than 25 eligible tracts and, per IRS Revenue Procedure 2026-14, may nominate all of them. The U.S. Virgin Islands filed all 18 eligible tracts with Treasury July 24, 2026, becoming the third jurisdiction (after Arizona and Nebraska) to file. Louisiana Economic Development continues to note the federal 90-day period is underway (LED is expected to nominate ~155 of 620 eligible tracts); New York Empire State Development's OZ page references the OZ 2.0 framework but has not posted a nomination form (a Harris Beach Murtha analysis projects NYS will nominate ~426 tracts via ESD/HCR/REDCs input in the second half of 2026; an August 2026 Commercial Observer piece discusses September-deadline pressure on New York but does not indicate a nomination portal has launched). Federal note: Treasury's July 1 press release formally opened the designation cycle and confirmed the CDFI Fund's Opportunity Zone Nomination Tool is live, with nomination procedures sent directly to each Governor and to the Mayor of the District of Columbia; Treasury / IRS Notice 2026-40 (June 18) provides transitional OZ guidance. Federal window is now in Day 44 (opened July 1, 2026).
ConnecticutPending
LouisianaPending
MontanaPending
NevadaPending
New YorkPending
North DakotaPending
South DakotaPending
TennesseePending
GuamPending
Am. SamoaPending
N. Mariana Isl.Pending
Key Federal Resources & Guidance
🆕 IRS Revenue Procedure 2026-14 NEW Apr 6
First official procedural guidance for OZ 2.0 state nominations. Identifies 25,332 eligible tracts. Sets July 1 nomination window. Downloadable eligible tract list (Appendix).
Read Rev. Proc. 2026-14 (PDF)IRS / Treasury OZ 2.0 Announcement
Official Treasury & IRS press release on nomination guidance for states under the One Big Beautiful Bill Act.
View IRS Newsroom🆕 IRS Proposed Regulations — OZ 2.0 Incentive NEW Apr 2026
Treasury and IRS issued proposed regulations covering the updated Opportunity Zone tax incentive framework under the One Big Beautiful Bill Act, including rural bonus step-up rules and deferral mechanics.
Read Proposed Regulations (IRS Newsroom)🆕 Treasury Opens the New Designation Cycle NEW Jul 1
Treasury's July 1, 2026 press release formally announced the opening of the nomination period for states, territories, and D.C. Secretary Bessent: governors now “have the opportunity to help direct private investment to communities that stand to benefit most.” Confirms the CDFI Fund's Opportunity Zone Nomination Tool is live for governors, that nomination procedures were sent directly to each Governor and the Mayor of D.C., and that tract data is available via CIMS and Treasury's data transparency page. Jurisdictions that do not nominate during this window would not have another opportunity until the next 10-year cycle.
Read Treasury Press Release (Jul 1) | CDFI Fund OZ Nomination Tool | Treasury Eligible Tract List🆕 Treasury OZ Nomination Tool — OMB Review NEW May 12
Treasury filed the OZ 2.0 Nomination Tool with OMB on May 12, 2026 (Federal Register) for information-collection review. CDFI Fund public comment closed May 5; the second comment window on the OMB submission closed June 11, 2026. Treasury will now finalize the online Nomination Tool and reach out directly to each governor with instructions before July 1.
Federal Register Notice (May 12) | CDFI Fund Page🆕 IRS Notice 2026-40 — OZ Transitional Guidance NEW Jun 18
Treasury / IRS released Notice 2026-40 on June 18, 2026 — transitional administrative guidance ahead of forthcoming proposed regulations under OBBBA. Establishes safe harbors for property acquired after Dec 31, 2026 in previously designated zones: (1) Working Capital Safe Harbor — requires a written WC plan adopted by Dec 31, 2026, with ≥10% of estimated assets received and ≥5% expended by year-end; (2) Replacement / Modernization Safe Harbor — replaces or modernizes existing property in OZ 1.0 zones. Aims to prevent investment cliff at Dec 31, 2026 OZ 1.0 sunset.
Read Notice 2026-40 (PDF) | Treasury Press ReleaseNovogradac OZ 2.0 Mapping Tool
Interactive map of eligible census tracts nationally. Useful for identifying qualified low-income communities and rural tracts.
Access Mapping ToolNovogradac: What States Are Doing
Regularly updated tracker of state-level OZ 2.0 preparation activities, processes, and timelines across all 50 states and territories.
Novogradac State TrackerEconomic Innovation Group (EIG) — Governor's Guide
Non-partisan guidance for governors and mayors on best practices for OZ 2.0 designation strategy and community engagement.
EIG OZ 2.0 GuidanceEligible Tracts by State (ACS Data)
Eligibility based on 2020–2024 five-year ACS data. 25,332 LIC tracts; 8,334 entirely rural. States may designate up to 25% of eligible tracts.
OZ Locations by StateOZ 2.0 Program Overview
The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, established Opportunity Zone 2.0 — the second round of the Opportunity Zone program originally created under the 2017 Tax Cuts and Jobs Act. Key features of OZ 2.0 include:
- New eligibility: Based on 2020–2024 ACS data; 25,332 eligible low-income census tracts identified nationally.
- Rural bonus: Qualified Rural Opportunity Funds (QROFs) investing in rural zones receive enhanced tax benefits including a 30% basis step-up.
- Nomination cap: Governors may nominate up to 25% of their eligible LIC tracts (rounding up).
- Federal window: July 1 – September 28, 2026 (optional 30-day extension to October 28).
- Effective date: New Opportunity Zones take effect January 1, 2027, and remain in effect for 10 years (through December 31, 2036).
- Minimum designations: States with 25–99 LICs may designate at least 25 tracts; states with fewer than 25 LICs may designate all eligible tracts.
- Tract boundaries fixed: Zone boundaries based on 2020 decennial census map are fixed for the entire 10-year period — no mid-cycle redraws or adjustments.
States are encouraged to solicit public input and engage local governments, economic development organizations, and community stakeholders before making final nominations to the Governor.