South Carolina Opportunity Zones for Agents: The 112 OZ 2.0 Tracts Filed and What to Tell Clients

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

South Carolina status, in one paragraph

South Carolina’s status on our tracker is “Filed: 112 tracts.” SC Commerce says Gov. Henry McMaster submitted South Carolina’s list to Treasury on September 23, 2026 (SC Commerce, Opportunity Zones). The state’s Final Recommendations list (September 22, 2026) counts 112 tracts, 84 rural and 28 not. It is the 25% cap; the state’s list cites 445 eligible tracts, and Treasury’s September 2026 data counts 449. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 449 South Carolina tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 112 tracts on South Carolina’s filed list, the full 25% cap.
• Counties with the most listed tracts: Richland (9), Charleston (6), Greenville (6), Spartanburg (6). See the county lists for Richland, Charleston, Greenville, Spartanburg.
• 84 of the 112 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 South Carolina zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

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

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

What to say about a South Carolina tract

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

Talking points for South Carolina 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. South Carolina taxes individual income (South Carolina Department of Revenue). Whether South Carolina 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. 84 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

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

Sources: SC Commerce, Opportunity Zones; SC Commerce Final Recommendations (PDF); Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; South Carolina Department of Revenue.

Not tax advice.