The Georgia Department of Community Affairs (DCA) has published the full list of census tracts in Georgia's Opportunity Zone 2.0 nominations: 235 tracts across 90 counties, in a document headed by Gov. Brian Kemp and DCA Commissioner Christopher Nunn and dated September 28, 2026, the day the federal nomination window closed. DCA says its picks combine local nominations, a quantitative model of the tracts most likely to spur development, and statewide priorities, with “nearly a 50/50 split between rural and metro areas.” The list flags 112 tracts as rural and 123 as not rural; the IRS Rev. Proc. 2026-14 eligibility appendix flags 115 of the same 235 as rural. Every listed tract is on the appendix, which counts 942 eligible Georgia tracts and a 25% cap of 236. Fulton County has the most tracts (31), followed by Gwinnett (13) and DeKalb (12). Until Treasury certifies them, these are nominations, not designated Opportunity Zones. Certified zones take effect January 1, 2027.
The list. DCA's Georgia Federal Opportunity Zones 2.0 Program page links a full list of nominated census tracts (PDF) and a dashboard. The seven-page list, headed by Gov. Brian Kemp and Commissioner Christopher Nunn and dated September 28, 2026, names 235 tracts by county, 11-digit GEOID and tract number. That date is the day the 90-day federal window under Rev. Proc. 2026-14 closed. DCA's page does not state when the slate was sent to Treasury.
How Georgia chose. According to DCA, the state's methodology “utilized a combination of local nominations, a quantitative model to determine the tracts most likely to spur development, and existing statewide priorities.” Local nominations came through DCA's per-tract nomination portal, which we covered on Georgia's zone page this summer.
Rural vs. metro. DCA describes the slate as “nearly a 50/50 split between rural and metro areas.” The PDF marks 112 tracts “Rural? Yes” and 123 “No.” Checked against the Treasury eligibility appendix, 115 of the 235 carry the appendix's rural flag; the three-tract gap is between the state's labels and the federal file, and we report both. Rural status matters for investors: qualified rural opportunity funds get a 30% basis step-up after five years for OZ 2.0 investments, versus 10% for standard funds.
Against the cap. All 235 GEOIDs appear in the Rev. Proc. 2026-14 appendix, which lists 942 eligible Georgia tracts. A 25% cap, rounded up, is 236, so the published list is one tract below the maximum. Georgia had 260 OZ 1.0 zones, so the new map, if certified as listed, is 25 tracts smaller.
Where the tracts are. The 235 tracts span 90 of Georgia's 159 counties. Metro Atlanta leads: Fulton (31), Gwinnett (13), DeKalb (12), Clayton (7) and Cobb (7). Chatham County (Savannah) has 8, Bulloch 6, and Lowndes, Muscogee and Hall 5 each. Check a specific address on our OZ map.
What happens next. Treasury must certify the nominations before they become Opportunity Zones. Its review runs into late 2026, and certified OZ 2.0 designations take effect January 1, 2027. Georgia now appears as filed on our nomination tracker. For how to plan an investment around that date, see investing in Opportunity Zones starting January 1, 2027.
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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