Delaware Opportunity Zones for Agents: The 25 OZ 2.0 Tracts Filed and What to Tell Clients

Delaware agents are getting Opportunity Zone questions because the state’s OZ 2.0 list is out. This guide gives you the Delaware facts in the wording our nomination tracker uses, shows how to check a listing, and covers what to tell clients while Treasury certification is pending.

It’s part of our series for agents. The hub is OZ talking points for your next listing appointment. The full state page, with every tract on the list, is Delaware Opportunity Zones 2.0.

Delaware status, in one paragraph

Delaware’s status on our tracker is “Filed: 25 tracts.” Gov. Matt Meyer’s office announced the 25 tracts on September 28, 2026, chosen from 237 community submissions (Office of Gov. Meyer release (Sep 28, 2026)). The list has 13 tracts in New Castle County, 5 in Kent and 7 in Sussex. All 12 Kent and Sussex picks are rural under federal law. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 61 Delaware tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 25 tracts on Delaware’s filed list, the most allowed (a state with fewer than 100 eligible tracts may list up to 25).
• Counties with the most listed tracts: New Castle (13), Sussex (7), Kent (5). See the county lists for New Castle, Sussex, Kent.
• 12 of the 25 listed tracts on our map are rural on the federal eligible-tract lists. Rural funds can offer a 30% step-up.
• November 27, 2026: the latest date for Treasury to certify under Rev. Proc. 2026-14, or December 28, 2026 if the governor requests the 30-day extension.
• January 1, 2027: certified OZ 2.0 zones take effect.
• December 31, 2028: the 2018 Delaware zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

How to check a Delaware listing

1. Run the address in the census tract lookup to get the 11-digit tract number.
2. Run it in the OZ 2.0 likelihood checker. The result says whether the tract is on Delaware’s filed list, pending certification.
3. Or open the Delaware tract lists and find the county, or browse the Opportunity Zone map filtered to Delaware.

Step-by-step help, with what each result means, is in is your listing in an Opportunity Zone?.

What to say about a Delaware tract

• On the list: “This tract is on Delaware’s OZ 2.0 list, filed with Treasury. It’s not final; Treasury still has to certify it.”
• Eligible but not on the list: “The tract was eligible, but Delaware didn’t put it on its list, and Delaware used every slot it had.”
• In a 2018 zone: “The tract is in a current zone through 2028. Whether it’s in a 2027 zone depends on the new list.”

Avoid saying a Delaware tract “is an Opportunity Zone” for 2027 until Treasury certifies the list. See OZ 2.0 for brokers for wording.

Talking points for Delaware sellers

• The seller’s property doesn’t need to be in a zone. The OZ benefit comes from investing eligible gain in a qualified opportunity fund within 180 days. See the 180-day clock for sellers.
• State income tax. Delaware taxes individual income (Delaware Division of Revenue). Whether Delaware follows the federal OZ deferral and exclusion is a question for the client’s CPA, not something to promise in a listing.
• Timing around January 1, 2027. Investments made after December 31, 2026 get the OZ 2.0 terms. See investing in an Opportunity Zone in January 2027.
• Rural tracts. 12 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

• Delaware Opportunity Zones 2.0 (state page)
• Texas Opportunity Zones for agents
• OZ talking points for agents (series hub)

Sources: Office of Gov. Meyer release (Sep 28, 2026); Delaware Division of Small Business, Opportunity Zones; Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; Delaware Division of Revenue.

Not tax advice.