How the OZ 2.0 tracker works

The OZ 2.0 nomination tracker, every state page and the downloadable dataset (CSV, JSON) read from one file, so they cannot disagree. Data as of October 10, 2026; the underlying data last changed October 10, 2026.

What we track

For each of the 50 states, the District of Columbia and territories that have filed, we record whether the governor (State CEO) has submitted an Opportunity Zone 2.0 nomination slate to the U.S. Treasury. For filed states we record the number of nominated census tracts, the date the filing was announced and the primary source. For every state we show eligible tracts and the nomination cap.

Primary sources only

• Filings and nominated counts come only from an official state, territory or Treasury source, such as a governor's release, the lead economic-development agency's page or a published tract list. News coverage can prompt a check, but it is never the source for a number.
• Eligible tracts and caps come from the IRS Rev. Proc. 2026-14 and its eligibility appendix, unless a state publishes its own Treasury-provided figure (which we note). The cap is 25% of eligible tracts rounded up, 25 for states with fewer than 100 eligible tracts, or all tracts if fewer than 25.
• Program rules (deferral, the 10% or 30% rural basis step-up, the 10-year exclusion) are cited to IRS Notice 2026-55.

How we verify

• When a state publishes a tract list, we check every 11-digit GEOID against the Rev. Proc. 2026-14 appendix and reconcile the count with the state's announcement. Verified lists are published as per-state CSVs (currently Delaware, Georgia, Utah, Washington).
• "Rural" counts in the dataset are the appendix's rural flag applied to a verified list. Where a state describes its slate differently, the state page quotes the state.
• A state is marked Filed only when an official source confirms the submission. Otherwise it is Pending, no official count yet, and we publish no number.
• Nominations are not designations. Treasury must certify them; OZ 2.0 designations take effect January 1, 2027.

Key dates (Rev. Proc. 2026-14)

• July 1, 2026: the 90-day determination period opened. It closed September 28, 2026.
• October 28, 2026: latest end of the single 30-day extension a State CEO may request.
• November 27, 2026: latest end of Treasury's 30-day consideration period, extendable at a State CEO's request to December 28, 2026.
• January 1, 2027 to December 31, 2036: OZ 2.0 designation period.

Dating and update cadence

We check state and Treasury sources regularly, typically each business day, during the nomination and certification period. The "Data as of" date is the day (Eastern Time) the tracker was last checked and rebuilt. Each filed state carries the date of its own filing or announcement. Sitemap lastmod dates reflect when the underlying content actually changed.

Corrections

If a figure is wrong or a source has changed, email contact@opportunityzoneinvest.com. We correct the data and note material corrections. See our editorial standards.

License and citation

The tracker data is free to reuse under Creative Commons Attribution 4.0 (CC BY 4.0). Please credit "Opportunity Zone Invest" and link to opportunityzoneinvest.com/tracker/. A ready-made citation is in the Cite this data box.