Washington Opportunity Zones for Agents: The 99 OZ 2.0 Tracts Filed and What to Tell Clients

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

Washington status, in one paragraph

Washington’s status on our tracker is “Filed: 99 tracts.” Gov. Bob Ferguson announced on October 8, 2026 that he submitted 99 tracts to Treasury, chosen from 152 applications (Washington Commerce release (Oct 8, 2026)). Commerce says the list covers 27 counties and 17 tribal lands, and that 36 tracts are in rural communities. The full list is on Commerce’s dashboard. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 396 Washington tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 99 tracts on Washington’s filed list, the full 25% cap.
• Counties with the most listed tracts: King (25), Pierce (9), Spokane (9). See the county lists for King, Pierce, Spokane.
• 36 of the 99 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 Washington zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

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

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

What to say about a Washington tract

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

Talking points for Washington 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 personal income tax, but a capital gains tax. Washington has no personal income tax. Its capital gains excise tax exempts sales of real estate (RCW 82.87.050); a client selling stock or a business may still owe it, so send that question to their CPA.
• 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. 36 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

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

Sources: Washington Commerce release (Oct 8, 2026); Washington Commerce tract dashboard; Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; RCW 82.87.050.

Not tax advice.