Texas Opportunity Zones for Agents: The 608 OZ 2.0 Nominations and What to Tell Clients

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

Texas status, in one paragraph

Texas’s status on our tracker is “608 tracts nominated.” Texas’s published nomination list counts 608 unique tracts, the full 25% cap on Treasury’s September 2026 count of 2,431 eligible Texas tracts. Treasury certification will settle the final count. The Economic Development & Tourism Office (EDT) in the Office of the Governor submitted the statewide slate to Treasury on September 4, 2026 (Office of the Governor; nominations PDF). The list covers 106 counties, and 184 of the 608 tracts are rural in the IRS Rev. Proc. 2026-14 appendix.

Key numbers and dates

• 2,431 Texas tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data (2,420 on the original Rev. Proc. 2026-14 appendix).
• 608 tracts nominated, the 25% cap.
• Counties with the most nominated tracts: Dallas (60), Harris (51) and Hidalgo (51). See the county lists for Dallas, Harris and Hidalgo.
• 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 Texas zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

How to check a Texas 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. A tract on the Texas list shows as nominated, pending certification.
3. Or open the Texas tract lists and find the county, or browse the Opportunity Zone map with “Nominated only” ticked.

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

What to say about a Texas tract

• On the list: “This tract is on the Texas governor’s OZ 2.0 nomination list. It’s nominated, not final; Treasury still has to certify it.”
• Eligible but not on the list: “The tract was eligible, but Texas didn’t nominate it, and Texas used its full cap.”
• 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 Texas tract “is an Opportunity Zone” for 2027 until Treasury certifies the list. See OZ 2.0 for brokers for wording.

Talking points for Texas 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.
• No state income tax for individuals. Texas’s constitution bars a personal income tax (Tex. Const. art. 8, §24-a), so for a Texas resident the federal rules decide the result.
• 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. 184 of the nominated tracts are rural. Rural funds can offer a 30% step-up; see the rural Opportunity Zone map guide.

Related reading

• Texas Opportunity Zones 2.0 (state page)
• Florida Opportunity Zones for agents
• Other states with filed lists: Alaska, Arizona, Colorado, Delaware, Georgia, Idaho, Indiana, Massachusetts, Nebraska, South Carolina, Utah, Washington
• States due October 28: New Jersey, Oregon, Pennsylvania
• OZ talking points for agents (series hub)

Sources: Office of the Governor, Texas Opportunity Zones; Texas OZ 2.0 nominations (PDF); Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; Tex. Const. art. 8.

Not tax advice.