OZ
OpportunityZoneInvest Editorial Team
Opportunity Zone Invest · Editorial standards
The OpportunityZoneInvest Editorial Team writes and maintains the guides, tools, data pages and news on this site. We work from primary sources: the Internal Revenue Code, Treasury regulations, IRS forms and notices, CDFI Fund and Treasury tract lists, U.S. Census Bureau data, SEC filings and state announcements.
- Opportunity Zone tax rules
- OZ 2.0 nominations and tract data
- Qualified Opportunity Funds
Latest news from the editorial team
- Four Thurston County tracts are among Washington's 99 OZ 2.0 nominations: Olympia's Capital Mall area, Tumwater and Lacey October 24, 2026 · State Process
- Philadelphia's draft OZ 2.0 map: Southwest Philly gains tracts, Fishtown and Kensington drop off, Upper Darby and Coatesville added October 23, 2026 · State Process
- Spokane's seven OZ 2.0 nominations: downtown, East Central and West Central October 22, 2026 · State Process
- Federal Way's downtown and a Renton–Tukwila job center are among Washington's 99 OZ 2.0 nominations October 21, 2026 · State Process
- Griffin Capital closes Opportunity Zone Fund IV at about $400 million, its fourth QOF October 20, 2026 · Investment
- Puerto Rico Senate bill would keep the 2018 Opportunity Zone map for local tax breaks as the federal cap drops to 178 tracts October 19, 2026 · Legislation
- Oregon's Oct 28 OZ 2.0 deadline: 106 tract applications for 58 slots October 18, 2026 · State Process
- Texas's 608 OZ 2.0 nominations: Dallas County has 60, and 184 are rural October 17, 2026 · State Process
- Alaska nominates 25 Opportunity Zone 2.0 tracts from 32 eligible; tract list not yet posted October 16, 2026 · State Process
- Indiana's 126 OZ 2.0 nominations: Marion County has 29, and 42 are rural October 15, 2026 · State Process
- Delaware nominates 25 Opportunity Zone 2.0 tracts: 12 rural, every Kent and Sussex pick October 14, 2026 · State Process
- King County holds 25 of Washington's 99 OZ 2.0 nominations; Kent says five are in the city October 13, 2026 · State Process
- South Carolina nominates 112 OZ 2.0 tracts, 84 of them rural, across 45 counties October 13, 2026 · State Process
- Kansas expects 53 Opportunity Zone 2.0 nominations, down from 74; list not yet public October 12, 2026 · State Process
- Rural 30% step-up: what Notice 2026-55 says, and what it is worth on a $500K gain October 11, 2026 · Federal Guidance
- What happens after states file: Treasury's Nov 27 review window under Rev. Proc. 2026-14 October 10, 2026 · Federal Guidance
- New Jersey's Oct 28 OZ 2.0 deadline: 518 eligible tracts, 130 picks, and what comes next October 9, 2026 · State Process
- Utah recommends 37 census tracts for Opportunity Zone status October 9, 2026 · State Process
- Washington files 99 Opportunity Zone 2.0 nominations, down from 139 zones in 2018 October 8, 2026 · State Process
- Pennsylvania publishes a draft OZ 2.0 map: 208 tracts, with 10 slots still open October 8, 2026 · State Process
- Georgia publishes 235 nominated OZ 2.0 tracts across 90 counties October 7, 2026 · State Process
- Colorado expects Treasury action on its 91 OZ 2.0 nominations by the end of November October 6, 2026 · State Process
- IRS Notice 2026-55 seeks comments on OZ 2.0 homebuilding, working capital and the 30-year rule October 5, 2026 · Federal Guidance
- Massachusetts nominates 104 OZ 2.0 tracts: Boston has 18, full list public October 4, 2026 · State Process
- IRS moves the comment deadline on new OZ fund reporting rules to October 26 October 3, 2026 · Federal Guidance
- OZ 2.0 Nomination Deadline Wrap: Which States Filed by September 28 October 2, 2026 · State Process
- 18 days left: governors race the September 28 OZ 2.0 nomination deadline September 10, 2026 · Federal Guidance
- New Jersey: 169 OZ 1.0 tracts, up to 130 OZ 2.0 picks of 518 eligible (DCA's page said 129 of 516) September 9, 2026 · State Process
- Texas files its OZ 2.0 slate — 608 tracts nominated in 106 counties September 9, 2026 · State Process
- NOTUS: rural Opportunity Zones still wait as 2.0 maps form for 2027 September 3, 2026 · Industry Analysis
- Accounting Today: PwC flags year-end OZ reporting crunch before 2.0 September 3, 2026 · Industry Analysis
- Novogradac: QOF fundraising slows as investors wait on OZ 2.0 September 2, 2026 · Industry Analysis
- OZ 1.0 deferred-gain tax bills come due at year-end September 1, 2026 · Industry Analysis
- Alabama OZ 2.0 applications closed July 31; ADECA will pick 141 tracts September 1, 2026 · State Process
- New Jersey's OZ 2.0 stakeholder form is closed; California's Aug 28 comment deadline has passed August 31, 2026 · State Process
- Subtext buys a Lexington QOZ site for a 520-bed University of Kentucky housing project August 27, 2026 · Investment
- Bakersfield asks GO-Biz to restore five tracts with two days left on California's comment window August 26, 2026 · State Process
- Philly OZ 1.0 apartments: full buildings, missed rents, and two loans in special servicing August 26, 2026 · Investment
- GAO: original Opportunity Zones' community effects are still mostly unknown August 26, 2026 · Industry Analysis
- Massachusetts is still taking OZ 2.0 feedback as Healey targets an early-September filing August 25, 2026 · State Process
- Urban Institute to cities: pick Goldilocks tracts, not the hottest or the most distressed August 25, 2026 · Industry Analysis
- Inland closes a $28 million QOF for a 178-unit St. Paul office conversion August 25, 2026 · Investment
- Four days left: New Jersey nominations and California draft-list comments both close Aug 28 August 24, 2026 · State Process
- HUD Secretary Turner meets Gov. Lee in Nashville as Tennessee picks its 127 tracts August 20, 2026 · State Process
- Banning sends five tracts to GO-Biz — and a reminder that a nomination isn't a certification August 20, 2026 · State Process
- New Jersey opens its OZ 2.0 map to public nominations — anyone can file, and the deadline is Aug 28 August 20, 2026 · State Process
- Alliance makes Nebraska's 28: what Pillen's pick means for the Panhandle city August 19, 2026 · State Process
- Erie County — an OZ 1.0 'big winner' — makes its case for the new map as PA reopens nominations August 15, 2026 · State Process
- ATTOM: fewer than half of Opportunity Zones posted home-price growth last year August 14, 2026 · Industry Analysis
- New Hampshire will pick 25 of 54 eligible tracts — and Conway can only nominate one August 14, 2026 · State Process
- Million-square-foot industrial JV breaks ground inside a Columbus Opportunity Zone August 11, 2026 · Investment
- Idaho's Silver Valley makes the state's Opportunity Zone shortlist August 10, 2026 · State Process
- California rejects three-quarters of Kern County's OZ picks — and drops downtown Bakersfield August 8, 2026 · State Process
- New York's second shot: ~1,700 eligible tracts, up to 426 nominations before the September deadline August 7, 2026 · State Process
- The first 'no': Camden County, Missouri rejects an Opportunity Zone bid amid data-center backlash August 7, 2026 · State Process
- Rutland launches a 'Catalyst Fund' to finally activate its never-used 2017 Opportunity Zone August 7, 2026 · Investment
- Charleston, Missouri pursues Opportunity Zone status to court redevelopment August 3, 2026 · State Process
- Marseilles, Illinois seeks an Opportunity Zone as the state weighs ~238 new zones August 2, 2026 · State Process
- Idaho's advisory council recommends 25 tracts for Opportunity Zone 2.0 — top three in Boise July 31, 2026 · State Process
- Marshfield, Wisconsin pursues an Opportunity Zone for its Central Avenue corridor July 31, 2026 · State Process
- Treasury: $112 billion invested through Opportunity Zones, with a $75 billion tax bill coming due in 2026 July 31, 2026 · Federal Guidance
- U.S. Virgin Islands submits all 18 eligible tracts to Treasury — the first completed OZ 2.0 filing July 31, 2026 · State Process
- Cape Girardeau, Missouri opens public comment on six Opportunity Zone tracts July 25, 2026 · State Process
- Nebraska first out of the gate: Gov. Pillen announces his 28 Opportunity Zone nominations July 25, 2026 · State Process
- Bisnow: more than half of states have already closed public input on the new OZ maps July 25, 2026 · Industry Analysis
- St. Mary's County, Maryland nominates Great Mills Road and California-area tracts July 25, 2026 · State Process
- Chattanooga and Hamilton County target Rossville Boulevard with a three-tract OZ 2.0 push July 25, 2026 · State Process
- Citrus Heights, California nominates three commercial tracts for Opportunity Zone 2.0 July 20, 2026 · State Process
- Vermont recommends 25 communities for Opportunity Zone 2.0 status July 17, 2026 · State Process
- North Carolina weighs which of 807 eligible tracts to nominate for Opportunity Zone 2.0 July 16, 2026 · State Process
- Kinect Real Estate Partners launches a single-asset Opportunity Zone fund on a shovel-ready Gresham site July 15, 2026 · Investment
- Kern County, California forwards 27 tracts for Opportunity Zone 2.0 nomination July 15, 2026 · State Process
- Bonaventure breaks ground on a 320-unit Opportunity Zone multifamily project in Norfolk July 14, 2026 · Investment
- Yavapai County, Arizona backs two Verde Valley tracts for Opportunity Zone 2.0 July 14, 2026 · State Process
- Analysis: how Opportunity Zone estate planning changes (and doesn't) under OBBBA July 14, 2026 · Industry Analysis
- Sonora, California passes a resolution backing Opportunity Zone status for its downtown July 13, 2026 · State Process
- Analysis: with Opportunity Zones now permanent, the 'hurry before 2026' playbook is obsolete July 10, 2026 · Industry Analysis
- Ellavoz and Allivate Impact Capital partner to scale Opportunity Zone investments July 10, 2026 · Investment
- HUD Secretary Scott Turner visits a Pennsylvania Opportunity Zone project July 8, 2026 · Investment
- San Rafael weighs an Opportunity Zone for its Canal district amid displacement concerns July 8, 2026 · State Process
- Analysis: OZ 2.0's transition rules put new pressure on 2026 exit and development timing July 8, 2026 · Industry Analysis
- Midland, Texas moves to file its first Opportunity Zone application July 7, 2026 · State Process
- Arkansas opens Opportunity Zone 2.0 nominations — up to 78 tracts can be nominated July 3, 2026 · State Process
- Treasury opens the OZ 2.0 nomination cycle — governors have 90 days to nominate tracts July 2, 2026 · Federal Guidance
- Steubenville, Ohio must choose an Opportunity Zone census tract by July 10 July 1, 2026 · State Process
- Madison Capital Group launches a $36.2M Qualified Opportunity Fund to redevelop Reno's former Harrah's July 1, 2026 · Investment
- Charles County, Maryland prioritizes Waldorf and Newburg tracts for Opportunity Zone status July 1, 2026 · State Process
- Wabash Valley RDA moves to pursue Opportunity Zone incentives across west-central Indiana July 1, 2026 · State Process
- Indiana opens Opportunity Zone 2.0 nominations — 501 eligible tracts, 126 can be nominated June 30, 2026 · State Process
- Presidio County, Texas votes to apply for Opportunity Zone 2.0 status June 29, 2026 · State Process
- Wyoming's Opportunity Zone 2.0 working group sets a July 14 stakeholder webinar June 29, 2026 · State Process
- Butte County, California recommends a Berry Creek-area tract for Opportunity Zone 2.0 status June 29, 2026 · State Process
- Winona, Minnesota applies to nominate two new Opportunity Zone 2.0 tracts June 25, 2026 · State Process
- Perham and Fergus Falls, Minnesota pursue Opportunity Zone 2.0 status June 25, 2026 · State Process
- Roane County, West Virginia officials press their Opportunity Zone case at a state economic summit June 25, 2026 · State Process
- Federal housing bill would steer Opportunity Zone dollars to office-to-housing conversions June 25, 2026 · Legislation
- IRS releases Notice 2026-40: transitional guidance and proposed-regulation roadmap for OZ 2.0 June 21, 2026 · Federal Guidance
- Ohio: Department of Development opens OZ 2.0 nomination process (deadline July 10) June 19, 2026 · State Process
- Texas: Kemah City Council moves to secure Opportunity Zone status June 19, 2026 · State Process
- Texas: $1.6B Camp Howze rail park breaks ground in an Opportunity Zone June 18, 2026 · Investment
- Florida: Opportunity Zone fund clears 378-unit Fort Lauderdale tower June 18, 2026 · Investment
- West Virginia: Roane County submits two tracts for OZ 2.0 nomination June 17, 2026 · State Process
- Arizona: Mohave County pursues five new OZ 2.0 zones June 17, 2026 · State Process
- South Carolina: Greenwood submits four census tracts for OZ 2.0 consideration June 16, 2026 · State Process
- QOF pipeline under OZ 2.0 rules grows as January 2027 effective date approaches June 1, 2026 · Industry Analysis
- Oregon OZ 2.0 nomination application window closes May 22, 2026 · State Process
- Delaware closes OZ 2.0 community input window May 15, 2026 · State Process
- Capital gains realized in Q1 2026 face dual-track investment decision May 13, 2026 · Industry Analysis
- Nebraska OZ 2.0 community comment window opens May 1, 2026 · State Process
- Virginia closes OZ 2.0 community comment window April 27, 2026 · State Process
- Delaware launches OZ 2.0 mapping tool April 15, 2026 · State Tool
- Business Oregon opens OZ 2.0 nomination application window April 13, 2026 · State Process
- Treasury and IRS publish OZ 2.0 nomination guidance (Rev. Proc. 2026-14) April 6, 2026 · Federal Guidance
- Delaware opens online nomination form March 4, 2026 · State Process
- Nebraska opens OZ 2.0 nomination application March 2, 2026 · State Process
- FloridaCommerce launches OZ 2.0 Statewide Tour February 26, 2026 · State Process
- Plante Moran publishes OZ 2.0 planning guide November 21, 2025 · Industry Analysis
- IRS Notice 2025-50 lowers the substantial-improvement threshold to 50% in fully rural Opportunity Zones September 30, 2025 · Federal Guidance
- One Big Beautiful Bill Act signed into law July 4, 2025 · Legislation