38
States w/ Active Process
7
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. 2026-12
Apr 6, 2026
✓
State Processes Open
Now – Jun 2026
▶
Fed. Nomination Window
Jul 1, 2026 — OPEN (Day 6)
6
Submission Deadline
Sep 28, 2026
7
Zones Certified
Nov–Dec 2026
8
Zones Effective
Jan 1, 2027
States with Announced Nomination Processes
38 STATES & PR
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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. | June 10, 2026 ✏️ | |
| Nebraska NE | Closed | May 1, 2026 (closed) | By Sep 28, 2026 | ~75 eligible | CLOSEDNebraska DED opened applications March 2, 2026; application window closed Friday, May 1, 2026 per opportunity.nebraska.gov. Local governments, EDOs, and community organizations could apply on behalf of census tracts. DED is now reviewing submissions and will prepare recommendations for Governor Pillen's Treasury submission by Sep 28, 2026. | May 2, 2026 ✏️ | |
| Maryland MD | Open | August 7, 2026 (33 days) | By Sep 29, 2026 | ~452 eligible / 113 to nominate | UPDGovernor Wes Moore formally delegated Maryland's OZ 2.0 designation process to DHCD. 🔧 DEADLINE CORRECTED: 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; local nominations must be submitted through the state's DocuSign portal by August 7, 2026 (59 days out). DHCD will then finalize and submit the designations to the U.S. Treasury by September 29, 2026. DHCD has committed to meeting with every Maryland county directly throughout June and July to discuss eligible focus areas and development strategies — counties are 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. | May 23, 2026 ✏️ | |
| 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. | May 2, 2026 🆕 | |
| 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. | May 1, 2026 ✏️ | |
| 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. | May 17, 2026 ✏️ | |
| Arizona AZ | Closed | May 8, 2026 (closed) | By Sep 28, 2026 | 500 eligible / 125 to nominate | CLOSEDArizona Commerce Authority (ACA) tract-recommendation window closed yesterday — Friday May 8, 2026. ACA hosted the Arizona Development Finance & OZ Summit April 1–2 and conducted rural outreach webinars; an interactive GIS map tool supported recommenders throughout the window. ACA is now reviewing submissions and will pare the list to the 125-tract maximum (25% of 500 eligible) for Governor Hobbs' final selection ahead of the July 1 federal nomination window. Late-submission policy not formally posted; confirm directly with ACA at OpportunityZones@azcommerce.com. | May 9, 2026 ✏️ | |
| 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. | June 16, 2026 ✏️ | |
| Kansas KS | Closed | June 1, 2026 (closed) | September 29, 2026 | ~120 eligible / ~53 to nominate | CLOSEDKansas Commerce community OZ 2.0 nomination window closed yesterday — 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. | June 2, 2026 ✏️ | |
| Texas TX | Closed | June 26, 2026 (closed) | August 3, 2026 | ~1,100 eligible | CLOSED✏️ COMMUNITY-NOMINATION WINDOW CLOSED YESTERDAY: 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 will finalize and submit Governor Abbott's nominations to U.S. Treasury by August 3, 2026. 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. | June 27, 2026 ✏️ | |
| Oklahoma OK | Closed | June 19, 2026 (closed) | By Sep 28, 2026 | 413 eligible / 188 rural | CLOSED✏️ NOMINATION FORM CLOSED YESTERDAY: 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. | June 20, 2026 ✏️ | |
| North Carolina NC | Closed | June 21, 2026, 11:59 PM (closed) | By Sep 28, 2026 | 807 eligible / 202 to nominate | CLOSED✏️ PUBLIC COMMENT / NOMINATION WINDOW CLOSED LAST NIGHT — 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. Commerce now moves into review and will develop Governor Stein's nomination list ahead of the federal window opening July 1, 2026. 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. | June 22, 2026 ✏️ | |
| California CA | Open | July 25, 2026, 11:59 PM (20 days) | By Sep 28, 2026 | ~2,469 eligible / ~618 to nominate | NEW🆕 CALIFORNIA NOMINATION FORM IS LIVE: Per Novogradac's state tracker and the GO-Biz OZ page, GO-Biz has posted the official Opportunity Zones 2.0 Local Authority Recommendation Form (Microsoft Forms) — completed forms must be submitted by 11:59 PM on July 25, 2026; incomplete forms and late submissions will not be considered. Submitters complete one form per census tract. The REDI (Regional Economic Development Initiatives) team is supporting recommenders through a four-part OZ 2.0 Office Hours Series — Tuesdays June 9, 16, 23, and 30 (Zoom), following the three-part webinar series (May 19 / 26 / Jun 2). GO-Biz has also posted an OZ 2.0 FAQ (PDF) covering the renewal timeline and new targeting criteria. California has ~2,469 LIC-eligible tracts under OZ 2.0 and may nominate ~618 (25% cap). GO-Biz will compile recommendations for Governor Newsom's submission to U.S. Treasury during the federal window opening July 1, 2026. CALED is the lead industry partner. Contact: GO-Biz Help Center. | June 17, 2026 🆕 | |
| Colorado CO | Closed | June 30, 2026 (closed EOD) | By Sep 28, 2026 | 360 eligible / 90 to nominate | CLOSED✏️ OEDIT INPUT FORM CLOSED END OF DAY JUNE 30, 2026. OEDIT (Office of Economic Development and International Trade) is now reviewing input submitted by economic developers, local governments, business and community leaders, and the public to advise Governor Polis on Colorado's final tract nominations. Federal guidance identifies 360 eligible tracts in Colorado; up to 90 may be designated. 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 today, July 1, 2026. | July 1, 2026 ✏️ | |
| Ohio OH | Open | July 10, 2026, 4 PM ET (5 days) | By Sep 28, 2026 | 1,032 eligible / 258 to nominate | NEW✏️ OHIO RE-OPENS: Per Novogradac's state tracker, ODOD's formal OZ 2.0 nomination form becomes available today, June 10, 2026, with submissions due 4:00 PM ET July 10, 2026 — a new structured window following the earlier spring 30-day community-input portal (which elapsed in mid-May). Submit via opportunityzones.ohio.gov; confirm form details directly with ODOD (Office of Grants and Tax Incentives). ODOD will review all submissions and advise Governor DeWine on final nominations for submission to U.S. Treasury beginning July 1, 2026. Current OZ 1.0 tracts are NOT automatically renewed — all tracts must be renominated. | June 10, 2026 ✏️ | |
| 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. | May 10, 2026 ✏️ | |
| Missouri MO | Closed | May 17, 2026 (closed) | By Sep 28, 2026 | ~344 eligible / ~86 to nominate | CLOSEDMissouri DED OZ 2.0 Program Intake Form on Submittable closed at midnight Sun May 17, 2026 as scheduled (open Apr 7 – May 17). DED now begins its May–June review of submitted tracts; tentative recommendations released for public comment in July; final list submitted to U.S. Treasury in August. State, regional, and local stakeholders submitted requests for consideration of eligible census tracts via the Submittable form (collaborative multi-user submission supported). Contact: OpportunityZones@ded.mo.gov. | May 18, 2026 ✏️ | |
| 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. | June 10, 2026 ✏️ | |
| 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. | May 1, 2026 ✏️ | |
| New Mexico NM | In Planning | Gov. handoff Jun 15 ✅ — Gov. finalizing | By Jul 1, 2026 | 257 eligible / 65 to nominate | UPD✏️ EDNM HANDOFF TO GOVERNOR'S OFFICE COMPLETED: Per EDNM's published timeline, EDNM delivered its consolidated OZ 2.0 nominations list to Governor Lujan Grisham's Office on June 15, 2026 for continued stakeholder engagement, continued analysis, and overlay of State priorities. The Governor's Office is now finalizing the 65 census tracts (25% of 257 eligible) for Treasury submission ahead of the federal window opening July 1. 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. | June 16, 2026 ✏️ | |
| Oregon OR | Closed | May 22, 2026 (closed) | By Sep 28, 2026 | 229 eligible / 58 to nominate | CLOSEDBusiness Oregon's tract-nomination application window closed yesterday — Friday May 22, 2026 at 5:00 p.m. PT (opened April 13). Cities, counties, ports, tribal governments, and Economic Development Districts/EDOs submitted nominations during the window; multi-jurisdiction tracts required a unified submission. Business Oregon is now reviewing applications and will develop nomination recommendations for Governor Kotek ahead of the July 1 federal window. 229 eligible tracts statewide; up to 58 may be designated. Late-submission policy not formally posted; confirm directly with Business Oregon. | May 23, 2026 ✏️ | |
| Pennsylvania PA | Closed | June 19, 2026, 6 PM ET (closed) | Early Fall 2026 | 866 eligible / 217 to nominate | CLOSED✏️ PORTAL CLOSED YESTERDAY 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. | June 20, 2026 ✏️ | |
| West Virginia WV | Closed | July 1, 2026 (closed EOD) | By Sep 28, 2026 | 207 eligible / 52 to nominate | CLOSED✏️ 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. | July 2, 2026 ✏️ | |
| Georgia GA | Open | July 15, 2026 (10 days) | By Sep 28, 2026 | 942 eligible / 236 to nominate | NEWThe Georgia Department of Community Affairs (DCA) has launched an official OZ 2.0 nomination portal (gaoznominations.powerappsportals.com) inviting local governments, EDOs, and community partners to nominate eligible census tracts. Nominations are due July 15, 2026; submitters complete one online form per census tract and explain why each tract deserves priority consideration. Per Treasury's Rev. Proc. 2026-14 eligibility list, Georgia has 942 LIC-eligible tracts and may designate up to 236 (25% cap), vs. 260 OZ 1.0 tracts. DCA will compile nominations for Governor Kemp's submission to U.S. Treasury during the federal window that opens July 1, 2026; new designations take effect Jan 1, 2027. Contact: DCA Federal Opportunity Zones team via dca.georgia.gov. | June 4, 2026 🆕 | |
| Alabama AL | Open | July 31, 2026, noon CDT (26 days) | By Sep 28, 2026 | 563 eligible / 141 to nominate | UPD✏️ DEADLINE CONFIRMED: ADECA applications are due by noon CDT, July 31, 2026 (per Novogradac's state tracker); ADECA is also hosting an Opportunity Zones Workshop at 1:30 PM CDT on June 30. ADECA's official OZ 2.0 nomination materials are posted on adeca.alabama.gov — the Main Nomination Form, a Nomination Guide, and a Tract Nomination Schedule. All applications are submitted by email to the program's OZ inbox. Alabama has 563 eligible tracts under OZ 2.0 and may designate up to 141 (25% cap), vs. 158 under OZ 1.0. ADECA will compile nominations for Governor Ivey's submission to U.S. Treasury during the federal window opening July 1, 2026. | June 10, 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. | June 7, 2026 🆕 | |
| 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 today, 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. | July 1, 2026 ✏️ | |
| Rhode Island RI | Closed | June 23, 2026 (CLOSED) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | CLOSED⏰ SUBMISSION FORM CLOSED YESTERDAY: 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. | June 24, 2026 ✏️ | |
| Michigan MI | In Planning | TBD (roundtables underway) | By Sep 28, 2026 | ~855 eligible / ~214 to nominate | NEW🆕 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. | June 28, 2026 🆕 | |
| 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 today, July 1, 2026. Per Novogradac's state tracker and DEED's Opportunity Zones page. Contacts: Neal Young (DEED Economic Analysis); Ryan Baumtrog (Minnesota Housing). | July 1, 2026 ✏️ | |
| Indiana IN | Open | July 17, 2026 (12 days) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | NEWThe Indiana Economic Development Corporation (IEDC) has launched an OZ 2.0 nomination portal with a July 17, 2026 deadline — per Novogradac's state tracker and IEDC's Indiana Opportunity Zones program pages, which include an OZ 2.0 overview, a designation-process explainer, and an OZ 2.0 vs. 1.0 comparison. IEDC will compile nominations for Governor Braun's submission to U.S. Treasury during the federal window opening July 1, 2026. | June 10, 2026 🆕 | |
| Idaho ID | Closed | June 30, 2026, 4 PM MT (closed) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | CLOSED✏️ 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 during the federal window that opened today, July 1, 2026. Per Novogradac's state tracker and Idaho Commerce's Opportunity Zones page. | July 1, 2026 ✏️ | |
| Hawaii HI | Open | TBD (form live — confirm) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | NEWHawaii'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. | June 10, 2026 🆕 | |
| Utah UT | In Planning | TBD (process underway) | By Sep 28, 2026 | OZ 2.0 eligible — confirm | NEWUtah's Governor's Office of Economic Opportunity (GOEO) has confirmed its OZ 2.0 process is underway: per the GOEO Opportunity Zones page, "Over the next several months, GOED will be working to identify new Opportunity Zones across the state." The page posts an OZ 2.0 timeline and guidance. No community submission form or deadline has been published yet — monitor for a formal portal. Governor Cox's nominations are due to U.S. Treasury during the federal window opening July 1, 2026. Contact: Olivia Midgley, GOEO data manager. | June 10, 2026 🆕 | |
| 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. | June 10, 2026 🆕 | |
| 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. | June 10, 2026 🆕 | |
| Arkansas AR | Open | July 31, 2026, 4 PM CDT (26 days) | By Sep 28, 2026 | ~78 to nominate | NEW🆕 ARKANSAS PORTAL LAUNCHED TODAY (JULY 2, 2026): Per the AEDC Opportunity Zones page and the Arkansas Democrat-Gazette (Jul 2), the Arkansas Economic Development Commission (AEDC) has opened its OZ 2.0 census-tract nomination portal — the nomination period runs through 4:00 PM CDT on July 31, 2026. Nominations are submitted via the AEDC Opportunity Zone Census Tract Nomination Form (Formstack). AEDC will compile nominations for Governor Sarah Huckabee Sanders' submission to U.S. Treasury during the federal window opening July 1, 2026. 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. Reference materials: AEDC-hosted eligible-tract map (PolicyMap), the Arkansas OZ 1.0 map, and links to Treasury/IRS OZ resources. | July 2, 2026 🆕 | |
| Wisconsin WI | Open | July 31, 2026 (26 days) | By Sep 28, 2026 | 306 eligible / ~77 to nominate | NEW🆕 WEDC LAUNCHES OZ 2.0 NOMINATION PROCESS: The Wisconsin Economic Development Corporation (WEDC) announced Friday, June 12, 2026 that applications are now being accepted for eligible low-income census tracts to be designated as Opportunity Zones. Application window: June 12 – July 31, 2026. Municipalities, counties, Tribal governments, and other public entities apply via the official WEDC OZ 2.0 application form. WEDC and the Wisconsin Housing and Economic Development Authority (WHEDA) will jointly evaluate applications based on socio-economic and housing data and information submitted in the application. Priority for applicants with plans to use the designation 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 — ~36% decrease, one of the largest in the nation) and may nominate up to 77 (25% cap). Informational webinar June 24; review period Aug–Sept; Governor Evers must submit nominations to U.S. Treasury by Sept. 28, 2026. Contact: Christopher Brooks, WEDC Director of Policy & Program Development (chris.brooks@wedc.org). | June 13, 2026 🆕 |
States / Territories — No Process Announced Yet
13 + DC & TERRITORIES
The following have not yet publicly announced a formal OZ 2.0 community nomination or application process as of July 6, 2026 (5:15 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). Monday, July 6, 5:15 AM ET (first business day after Independence Day weekend): No new state announcements in the past 24 hours. Novogradac's state tracker still shows empty OZ 2.0 nomination fields for the remaining 13 pending states: Connecticut, Iowa, Louisiana, Montana, Nevada, New Hampshire, New Jersey, New York, North Dakota, South Dakota, Tennessee, Vermont, and Wyoming. Louisiana Economic Development continues to note the federal 90-day period is underway (LED is expected to nominate ~155 of 620 eligible tracts); Wyoming posts an OZ 2.0 overview and preliminary map but no nomination process; Vermont ACCD continues to say its OZ page will be updated as information becomes available; 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); New Jersey is expected to nominate ~129 of 516 eligible tracts. Federal note: Treasury / CDFI Fund's online Nomination Tool (hosted in AMIS) is available; Treasury / IRS Notice 2026-40 (June 18) provides transitional OZ guidance. Federal window is now in Day 6 (opened July 1, 2026).
ConnecticutPending
IowaPending
LouisianaPending
MontanaPending
NevadaPending
New HampshirePending
New JerseyPending
New YorkPending
North DakotaPending
South DakotaPending
TennesseePending
VermontPending
WyomingPending
D.C.Pending
U.S. Virgin IslandsPending
GuamPending
Am. SamoaPending
N. Mariana Isl.Pending
Key Federal Resources & Guidance
🆕 IRS Revenue Procedure 2026-12 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. 2026-12 (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 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.