Pennsylvania Opportunity Zones for Agents: The Draft Map, the Oct 28 Deadline and What to Tell Clients

Pennsylvania agents get Opportunity Zone questions from sellers with large gains and from buyers looking at Philadelphia, Pittsburgh and smaller cities. Pennsylvania is one of the few states that has shown a draft of its OZ 2.0 list before filing. This guide gives you the Pennsylvania facts in the wording our nomination tracker uses, shows how to check a listing against the draft, and covers what to tell clients until the list is filed.

It’s part of our series for agents. The hub is OZ talking points for your next listing appointment. The full state page is Pennsylvania Opportunity Zones 2.0.

Pennsylvania status, in one paragraph

Pennsylvania’s status on our tracker is “Pending, no official count yet.” The Department of Community and Economic Development (DCED) posted a draft map of the tracts it is considering. The map marks 208 tracts for nomination, and DCED has left 10 of 218 slots open while it considers more tracts. DCED says Treasury extended Pennsylvania’s nomination period by 30 days, so the Commonwealth has until October 28, 2026 to submit. This is a draft, not a filing.

Key numbers and dates

• 871 Pennsylvania tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data. The original appendix had 866.
• Up to 218 may be nominated (25%, rounded up, under IRS Rev. Proc. 2026-14).
• 208 tracts on DCED’s draft map, 75 of them rural, with 10 slots open.
• Draft counties with the most tracts: Philadelphia (44), Allegheny (18), Delaware County (11). See the county lists for Philadelphia, Allegheny, Delaware County.
• 275 of the eligible tracts are rural. Rural funds can offer a 30% step-up.
• 300 2018 zones in Pennsylvania today, so the 2027 map will be smaller.
• October 28, 2026: Pennsylvania’s extended filing date.
• November 27, 2026: the latest date for Treasury to certify, 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 Pennsylvania zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

How to check a Pennsylvania 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 shows whether the tract is eligible for OZ 2.0 and gives an estimate, not a confirmed pick.
3. Find the tract on DCED’s draft nominations map.
4. Or open the Pennsylvania tract lists and find the county, or browse the Opportunity Zone map filtered to Pennsylvania.

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

What to say about a Pennsylvania tract

• On the draft map: “This tract is on Pennsylvania’s draft OZ 2.0 map. It’s a draft: the list isn’t filed yet, and Treasury still has to certify it.”
• Eligible, not on the draft: “This tract is eligible, but it isn’t on the draft map. Ten slots are still open, so it’s not ruled out yet.”
• Not eligible: “This tract isn’t on Treasury’s eligible list, so it can’t be a 2027 zone.”
• In a 2018 zone: “The tract is in a current zone through 2028. Whether it’s in a 2027 zone depends on Pennsylvania’s final list and Treasury certification.”

Avoid saying a Pennsylvania tract “is an Opportunity Zone” for 2027 because it’s on the draft. See OZ 2.0 for brokers for wording.

Talking points for Pennsylvania 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. Pennsylvania taxes individual income (PA Department of Revenue). Whether Pennsylvania 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.
• Buyers who will renovate. OZ funds buying existing buildings must substantially improve them; see the substantial improvement rule for buyers.

Related reading

• Pennsylvania Opportunity Zones 2.0 (state page)
• Pennsylvania publishes a draft OZ 2.0 map: 208 tracts, with 10 slots still open
• New Jersey Opportunity Zones for agents
• OZ talking points for agents (series hub)

Sources: PA DCED, Qualified Opportunity Zones; DCED draft nominations map; Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; PA Department of Revenue.

Not tax advice.