Opportunity Zone Map
+ 2.0 Designation Tracker

Where today's zones are, where each state stands on the new map, and whether the tract you care about survives the switch on January 1, 2027.

Start here
Is your zone still a zone next year? Check any address or tract.

Opens the tract map with your answer: current zone or not, on the 2.0 eligible list or not, rural or not. 2,311 current zones are not on the eligible list.

Step one

Where does your state stand?Click a state for its numbers, a live look at the tracts, and the official nomination page.

Shading = number of designated OZ 1.0 census tracts per state. Click any state for details.

Nationally, Treasury lists 25,461 tracts eligible for OZ 2.0 nomination, 8,362 of them rural and in line for the 30% basis step-up. Only about 1 in 4 will be designated. Of today's 8,763 zones, 2,311 have no 2.0-eligible successor tract. Treasury's late-September update added 129 eligible tracts and brought 17 current zones back onto the list. Sources in the footer.

Step two

What to do about itYour personal deadline, and which clock is actually running on you.

Your 180-day deadline

General timing rules only. Your facts can change the answer, confirm before relying on a date.

Which clock applies to you?

Get designation alerts for your state

One email when your state's OZ 2.0 zones are nominated or designated. No noise, just the map change that affects your deal.

You're on the list. We'll email you the moment your state moves.

The people tracking this with us

Every Tuesday at 10am ET, Ashley walks through what moved that week with the investors and advisors in Ascent, which states are close, and what it means for real deals. You're welcome to sit in.

See how Ascent works
The questions everyone is asking
Do I owe tax on my deferred OZ gain on December 31, 2026?
If you deferred a gain into a Qualified Opportunity Fund on or before December 31, 2026, that gain is recognized on that date and payable with your 2026 return. It can't be deferred again. Offset strategies, cost segregation, solar credits, bonus depreciation, valuation discounts, may reduce the bill, and the earlier you start, the more of them fit.
Is an "eligible" 2.0 tract the same as a designated one?
No. Eligibility maps only show which tracts qualify. A tract becomes a zone only after the governor nominates it and Treasury certifies it. New zones take effect January 1, 2027, and a tract you're counting on may not make the final map.
Can new capital still go into a 1.0 zone deal after 2026?
Under IRS Notice 2026-40 (proposed), only if the project has a written working capital safe harbor plan adopted by December 31, 2026, with at least 10% of the plan's capital received at the QOZB and at least 5% spent or under binding contract by that date. Miss the window and the door closes.
What's my personal deadline to invest a gain?
Generally 180 days beginning on the date of sale. K-1 gains through a partnership or S corp can start the clock at the sale date, the entity's year-end, or the entity's filing deadline, which can push your deadline as late as September of the following year. Use the calculator above for your dates.
Does paying the 2026 tax kill my 10-year tax-free exit?
No. Notice 2026-40 confirmed that recognizing the deferred gain does not impair the 10-year fair-market-value basis step-up. You can pay what's due and still exit tax-free down the road.
Could my December 31 tax bill be lower than my original gain?
Possibly, and this is the one most people miss. You owe on the lesser of your original gain or your fund interest's fair market value on December 31, 2026. Illiquid minority interests may support discounts for lack of control and marketability that substantially lower the number. Worth a preliminary read before year-end.
Can I fund a QOF with money that isn't capital gains?
Yes, but non-gain money is non-qualifying and is typically structured as a loan at the QOZB level. Only reinvested capital gains get the deferral and the 10-year exclusion.
Do Opportunity Zones only work for real estate?
No. Gains from stock, business sales, crypto, and most appreciated assets qualify, and funds can hold operating businesses, not just property.
The transition clock
  1. Jul 1, 2026Nomination window opened. Governors are selecting OZ 2.0 tracts now.
  2. Oct 28, 2026Nomination deadline after Treasury's nationwide 30-day extension (original date Sep 28). States that filed early may revise. Certifications expected by end of November, end of December for late filers.
  3. Nov 23, 2026Comments due on Notices 2026-40 (transition rules) and 2026-55 (input on the 1400Z-2 regulations).
  4. Dec 31, 2026OZ 1.0 deferred gains recognized. Working capital safe harbor thresholds due for 1.0 projects raising into 2027.
  5. Jan 1, 2027OZ 2.0 zones go live: rolling 5-year deferral, 10% basis step-up (30% rural).
Ashley Tison, founder of OZPros
Who keeps this page current

Maintained by the team at OZPros, founded by Ashley Tison, attorney and Opportunity Zones authority. Our team has helped investors defer over $1 billion in taxes and set up 1,000+ qualified opportunity fund entities. Statuses update as governors act.

Use this data:

OZ 1.0 tract counts reflect the original 2018 designations (Notices 2018-48, 2019-42) and remain in effect, though under Notice 2026-40 new property acquisitions in zones that are not renominated generally must occur by December 31, 2026. OZ 2.0 statuses update as states act; eligibility is not designation. Eligible and rural counts per Treasury's OZ 2.0 eligible tracts list (Sep 23, 2026 update). Nominated tract lists per each state's publication; certifications per state announcements of Treasury approval. Current-zone to 2.0-eligible crosswalk uses the Census 2010 to 2020 tract relationship file. Educational only, not tax or legal advice. Built by OZPros. Doing well by doing good.