Kentucky's recommended list names 137 tracts (as of Oct 29, 2026), per the Kentucky Cabinet for Economic Development: the 25% maximum of its 546 eligible tracts, in 76 counties, led by Jefferson (18). Treasury has not yet published its OZ 2.0 list.
Kentucky's recommended list names 137 tracts (as of Oct 29, 2026) for Opportunity Zone 2.0, the next round of opportunity zones, which starts January 1, 2027. The Kentucky Cabinet for Economic Development’s Opportunity Zones page links a spreadsheet titled “OZ 2.0 Tract Assessment, Final Recommendation List”, which names the 137 tracts. The Cabinet does not give a date for the list.
137 is the most Kentucky can pick. Treasury’s September 2026 eligibility data lists 546 eligible Kentucky tracts, and under IRS Rev. Proc. 2026-14 a state may nominate up to 25% of its eligible tracts, rounded up, which is 137. All 137 tracts on the state’s list are on Treasury’s eligible list.
Where the tracts are. The 137 tracts are spread across 76 counties. Jefferson County (Louisville) has the most (18), followed by Kenton (7) and Boone, Campbell and Fayette (Lexington) with 5 each, so Northern Kentucky’s three counties have 17 between them, per the state’s list. The state’s list marks 90 of the 137 tracts as rural, including two each in Bell, Floyd, Harlan, Perry and Pike counties in Eastern Kentucky; Treasury’s data also classifies 90 of them as rural.
Nominated, awaiting Treasury review. Treasury has not yet published its OZ 2.0 list, so OZI lists Kentucky’s tracts as nominated until it does. If Treasury approves them, Kentucky's nominated tracts would take effect January 1, 2027. Nationwide, Treasury’s September 2026 data counts 25,461 eligible tracts.
Track every state’s OZ 2.0 nominations on the OZ 2.0 nomination tracker. The OZ 2.0 checker gives an estimate of whether a tract, city or address is in an area nominated for OZ 2.0, pending Treasury’s final list. OZ 2.0 starts Jan 1, 2027. Browse the Kentucky OZ 2.0 page or the Kentucky OZ 2.0 census tract list for all 137 tracts by county.
Original reporting by the Opportunity Zone Invest Editorial Team 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. Found an error? See our corrections policy or write to Opportunity Zone Invest.
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