Two of the cycle's most consequential state windows land on the same day. New Jersey's Stakeholder Recommendation Form — open to residents, municipalities, counties, developers, community groups, labor, and employers — closes August 28 at 11:59 p.m. ET, after which DCA and NJEDA will combine public nominations with technical analysis before Governor Mikie Sherrill forwards up to 129 of 516 eligible tracts to Treasury. The same calendar day, California's draft-list public comment period closes at 11:59 p.m.: anyone can file tract-specific support, opposition, or substitution comments through the Department of Finance portal on the GO-Biz draft map, the last statewide lever before Sacramento finalizes as many as 618 nominations from 2,469 eligible tracts. Both states target September 28 Treasury submissions, with OZ 2.0 designations effective January 1, 2027. Incomplete or late filings will not be considered in either process.
Original reporting by Sarah Whitfield for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice.
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