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

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

Idaho status, in one paragraph

Idaho’s status on our tracker is “Filed: 25 tracts.” Idaho Commerce’s October 1, 2026 release lists Gov. Brad Little’s 25 tracts (Idaho Commerce release (Oct 1, 2026)). The release is headlined as a Treasury approval, but Treasury, the IRS and the CDFI Fund have not published a certified list, so our tracker shows Idaho as filed, pending certification, and so should you. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 81 Idaho tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 25 tracts on Idaho’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: Ada (7), Canyon (3), Bannock (2). See the county lists for Ada, Canyon, Bannock.
• 9 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 Idaho zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

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

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

What to say about an Idaho tract

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

Talking points for Idaho 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. Idaho taxes individual income (Idaho State Tax Commission). Whether Idaho 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. 9 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

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

Sources: Idaho Commerce release (Oct 1, 2026); Idaho Commerce, Opportunity Zones; Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; Idaho State Tax Commission.

Not tax advice.