Utah Opportunity Zones for Agents: The 37 OZ 2.0 Tracts Filed and What to Tell Clients

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

Utah status, in one paragraph

Utah’s status on our tracker is “Filed: 37 tracts.” Gov. Spencer Cox sent Treasury 37 tracts on September 24, 2026, the 25% maximum (27 urban, 10 rural) (Utah release (Sep 24, 2026)). The state’s office says it expects Treasury to act in December. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 147 Utah tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 37 tracts on Utah’s filed list, the full 25% cap.
• Counties with the most listed tracts: Salt Lake (11), Utah (7), Cache (3). See the county lists for Salt Lake, Utah, Cache.
• 10 of the 37 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 Utah zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

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

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

What to say about a Utah tract

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

Talking points for Utah 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. Utah taxes individual income (Utah State Tax Commission). Whether Utah 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. 10 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

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

Sources: Utah release (Sep 24, 2026); Utah Opportunity Zones; Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; Utah State Tax Commission.

Not tax advice.