21
States w/ Active Process
8
Deadlines Within 30 Days
25,332
Eligible Tracts Nationally
8,334
Rural Eligible Tracts
49
Days to Fed. Window Opens
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
5
Fed. Nomination Window
Jul 1, 2026
6
Submission Deadline
Sep 28, 2026
7
Zones Certified
Nov–Dec 2026
8
Zones Effective
Jan 1, 2027
States with Announced Nomination Processes
21 STATES
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| State ▲▼ | Status ▲▼ | Internal Deadline ▲▼ | Gov. Submission to Treasury ▲▼ | # Eligible Tracts ▲▼ | Requirements & Process ▲▼ | Resources ▲▼ | Last Updated ▲▼ |
|---|---|---|---|---|---|---|---|
| Washington WA | Closed | May 1, 2026 (closed) | By Sep 28, 2026 | ~131 eligible | CLOSEDWA Department of Commerce OZ 2.0 application submission platform closed yesterday (May 1, 2026). Platform was open Apr 28 – May 1; final drafts of the application and scoring criteria were posted to help communities prepare; Commerce held office hours / Q&A through Apr 30. Commerce is now reviewing submissions and will develop nomination recommendations for Governor Ferguson by June 30, 2026. Submissions evaluated on economic distress, investment readiness, and community support. Contact: Community.Engagement@Commerce.wa.gov. | May 2, 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 | In Planning | Webinar May 20, 2026 | By Sep 29, 2026 | ~452 eligible / 113 to nominate | UPDGovernor Wes Moore formally delegated Maryland's OZ 2.0 designation process to DHCD. DHCD has published an OZ 2.0 Eligibility Map (overlays Transit-Oriented Development sites, Enterprise Zones, and other layers) and is asking counties, municipalities, and EDOs to identify and nominate tracts that align with local development and investment priorities. DHCD's Local Stakeholders Kickoff Webinar runs Wed May 20, 2026, 9:30–10:30 AM (7 days out); per MACo Conduit Street (May 7), the Economic Innovation Group (EIG) will deliver the program overview, OZ 1.0 lessons learned, OZ 2.0 policy changes, and tract-selection best practices. Recording will post to DHCD's OZ page afterwards. Maryland may designate up to 113 of its eligible tracts (vs. 149 OZ 1.0). 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. Formal nomination form/deadline TBD; confirm with DHCD. | May 13, 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 | Open | May 15, 2026 | By Sep 30, 2026 | 61 eligible / 25 to nominate | UPDDivision of Small Business launched online nomination form in March 2026 and released an interactive Delaware OZ 2.0 Mapping Tool on Apr 15 showing the 61 census tracts eligible for nomination. Cape Gazette and Delaware Public Media most recently reported 28 of 61 eligible tracts nominated — count expected to climb in the final two days. Governor Meyer will nominate 25 tracts under the OZ 2.0 minimum-designation floor (states with 25–99 LICs may designate at least 25). 🚨 FINAL 48 HOURS — two days remain to submit before the Fri May 15 midnight cutoff via degovforms.formstack.com. Open to investors, economic development professionals, and local government officials. | May 13, 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 | Open | June 1, 2026 | By Jul 1, 2026 | 445 eligible / 112 to nominate | NEWSC Commerce supports Governor McMaster in nominating up to 25% of eligible tracts. Local governments and EDOs rank census tracts in order of preference and explain why each should be nominated. Community submissions due June 1. SC Commerce submits final recommended list to Governor by July 1. Regional information meetings and virtual workshops available. | Apr 7, 2026 🆕 | |
| Kansas KS | Open | June 1, 2026 | September 29, 2026 | ~120 eligible / ~53 to nominate | Kansas Commerce accepting community OZ nomination proposals. Evaluation criteria include low-income community status, rural designation, investment pipeline, community support, and existing OZ activity. Governor's submission to Treasury due Sep 29, 2026. Number of designated OZs expected to fall from 74 (OZ 1.0) to ~53 under new 25% cap. | Apr 7, 2026 | |
| Texas TX | Open | June 26, 2026 | August 3, 2026 | ~1,100 eligible | Economic Development & Tourism (EDT) will ask local EDOs and county judges to submit eligible tracts. Criteria: statutory compliance, local incentives/support, strong community backing, and investment readiness. EDT to finalize and submit to U.S. Treasury by Aug 3, 2026. | Apr 7, 2026 | |
| Oklahoma OK | Open | TBD (form active) | By Sep 28, 2026 | TBD | Oklahoma Commerce ran a Federal Opportunity Zone Survey March 2 – April 10, 2026 to gather public input. Survey closed April 10; formal Opportunity Zone Nomination form launched April 10, 2026 — now accepting tract nominations from communities and local governments. Governor Stitt will submit Oklahoma's final nominations during the July 2026 federal window. Enhanced rural incentives expected to expand viable project pipeline. | Apr 11, 2026 ✏️ | |
| North Carolina NC | Open | June 7, 2026 | By Sep 28, 2026 | 807 eligible / 202 to nominate | UPDGovernor Stein designated the NC Department of Commerce to lead the nomination process. NC Commerce officially launched the public feedback portal on April 29, 2026 — open through 11:59 PM on Sunday, June 7, 2026. Per NC Commerce, North Carolina has 807 LIC-eligible tracts under the OZ 2.0 framework and may nominate up to 202. Respondents identify how recommended tracts align with three guidelines: business development, revitalization, or housing supply. Public input plays a major role in final nominations to U.S. Treasury. | Apr 30, 2026 ✏️ | |
| Colorado CO | In Planning | TBD | By Sep 28, 2026 | 348 eligible / ~87 to nominate | NEWOEDIT (Office of Economic Development and International Trade) is conducting a multi-month engagement process to support Governor Polis in nominating ~25% of eligible Colorado tracts. OEDIT provides a public GIS mapping tool of eligible tracts, hosts educational webinars, and is engaging local governments and EDOs statewide. Public feedback submission portal available. Final nominations expected before July 1, 2026. | Apr 7, 2026 🆕 | |
| Ohio OH | Open | ~Early May 2026 | By Sep 28, 2026 | 1,032 eligible / 258 to nominate | UPDOhio Department of Development (ODOD) opened a 30-day online community nominations portal in April 2026 — 30-day window expected to close this week (mid-May); the ODOD portal does not display an explicit deadline date — confirm directly with ODOD via opportunityzones.ohio.gov for any late-submission window. Local governments, EDOs, and community organizations may nominate census tracts for consideration. 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. | May 5, 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 | Open | May 17, 2026 | By Sep 28, 2026 | ~344 eligible / ~86 to nominate | NEWMissouri DED is now accepting submissions via the OZ 2.0 Program Intake Form (open April 7 – May 17, 2026). State, regional, and local stakeholders may submit requests for consideration of eligible census tracts. Stakeholders are encouraged to coordinate prior to submitting — the Submittable form allows multiple users to collaborate on a single submission. DED reviews submissions May–June; tentative recommendations released for public comment in July; final list submitted to U.S. Treasury in August. Contact: OpportunityZones@ded.mo.gov. | Apr 13, 2026 ✏️ | |
| Mississippi MS | In Planning | TBD (sessions active) | By Sep 28, 2026 | 404 eligible / 101 to nominate | UPDMississippi Development Authority (MDA) is now accepting public input and completed its announced three-city community session tour: Oxford (Apr 10), Pearl (Apr 14), and Gulfport (Apr 21, 2:30–4 p.m., completed). MDA will review eligible tracts for economic growth potential and soliciting feedback from local governments, EDOs, business leaders, and community partners. MDA is working to identify 101 of 404 eligible tracts to nominate. Governor's submission to Treasury by Sep 28, 2026. No formal written deadline announced. | Apr 22, 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 | May 15, 2026 (COGs) | By Jul 1, 2026 | 257 eligible / 65 to nominate | NEWEconomic Development Department of New Mexico (EDNM) launched a statewide stakeholder consultation on April 6, 2026 in coordination with the state's Councils of Governments (COGs). COGs are gathering input from local governments, tribal nations, utilities, and regional partners and must submit proposed census tract nominations to EDNM by May 15, 2026. EDNM will work with the Governor's Office to finalize the 65 nominations (25% of 257 eligible tracts) for Treasury submission before July 1. Priority tracts demonstrate development potential, supportive local policies, available land/redevelopment opportunities, and alignment with existing incentive programs. | Apr 24, 2026 🆕 | |
| Oregon OR | Open | May 22, 2026 | By Sep 28, 2026 | 229 eligible / 58 to nominate | UPDBusiness Oregon formally opened applications April 13, 2026 — deadline Friday, May 22, 2026 at 5:00 p.m. PT. Cities, counties, ports, tribal governments, and Economic Development Districts/EDOs may nominate tracts. One application per tract; multi-jurisdiction tracts require a unified submission. Application packet is distributed by request (Business Oregon provides via a request form on the OZ 2.0 page). Business Oregon is hosting webinars and office hours throughout the application window. 229 eligible tracts statewide; up to 58 may be designated. | Apr 23, 2026 ✏️ | |
| West Virginia WV | Open | July 1, 2026 | By Sep 28, 2026 | 207 eligible / 52 to nominate | NEWWest Virginia Division of Economic Development (WVDED) — appointed by Governor Morrisey to manage OZ 2.0 — opened tract nominations May 1, 2026; window remains open through July 1, 2026. 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 is developing recommendations for Governor Morrisey, who intends to submit nominations to U.S. Treasury by Sep 28, 2026. Confirmed via westvirginia.gov/oz on May 7. | May 7, 2026 🆕 |
States / Territories — No Process Announced Yet
29 + TERRITORIES
The following have not yet publicly announced a formal OZ 2.0 community nomination or application process as of May 13, 2026 (11:15 AM EDT). All remain eligible to participate in the July 1 – September 28 federal nomination window. Wednesday's check (May 13): no new state announcements detected; Delaware's 28-of-61 nomination count from last week holds as the state enters the final 48 hours before the Fri May 15 midnight cutoff. Active state count holds at 21. Federal note: Treasury filed the OZ Nomination Tool with OMB on May 12 (comment period through June 11).
AlabamaPending
AlaskaPending
ArkansasPending
CaliforniaPending
ConnecticutPending
GeorgiaPending
HawaiiPending
IdahoPending
IndianaPending
IowaPending
KentuckyPending
LouisianaPending
MassachusettsPending
MichiganPending
MinnesotaPending
MontanaPending
NevadaPending
New HampshirePending
New JerseyPending
New YorkPending
North DakotaPending
PennsylvaniaPending
Rhode IslandPending
South DakotaPending
TennesseePending
UtahPending
VermontPending
WisconsinPending
WyomingPending
D.C.Pending
Puerto RicoPending
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; second comment window on the OMB submission runs through June 11, 2026. Final tool guidance expected before July 1.
Federal Register Notice (May 12) | CDFI Fund PageNovogradac 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.