Georgia Opportunity Zones for Agents: The 235 OZ 2.0 Tracts Filed and What to Tell Clients

Georgia agents are getting Opportunity Zone questions because the state’s OZ 2.0 list is out. This guide gives you the Georgia 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 Georgia Opportunity Zones 2.0.

Georgia status, in one paragraph

Georgia’s status on our tracker is “Filed: 235 tracts.” DCA published Georgia’s list of 235 tracts in 90 counties, dated September 28, 2026 (Georgia DCA, Federal Opportunity Zones 2.0). The cap of 236 is 25% of the original Rev. Proc. 2026-14 appendix count of 942 eligible tracts; Treasury’s September 2026 data counts 949 eligible Georgia tracts. DCA’s list flags 112 tracts as rural; the Rev. Proc. 2026-14 appendix flags 115. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 949 Georgia tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 235 tracts on Georgia’s filed list, one under the cap of 236.
• Counties with the most listed tracts: Fulton (31), Gwinnett (13), DeKalb (12). See the county lists for Fulton, Gwinnett, DeKalb.
• 115 of the 235 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 Georgia zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

How to check a Georgia 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 Georgia’s filed list, pending certification.
3. Or open the Georgia tract lists and find the county, or browse the Opportunity Zone map filtered to Georgia.

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

What to say about a Georgia tract

• On the list: “This tract is on Georgia’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 Georgia didn’t put it on its list.”
• 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 Georgia tract “is an Opportunity Zone” for 2027 until Treasury certifies the list. See OZ 2.0 for brokers for wording.

Talking points for Georgia 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. Georgia taxes individual income (Georgia Department of Revenue). Whether Georgia 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. 115 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

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

Sources: Georgia DCA, Federal Opportunity Zones 2.0; Georgia DCA tract list (PDF); Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; Georgia Department of Revenue.

Not tax advice.