The Jefferson Local Development Corporation said on October 30, 2026 that Gov. Greg Gianforte selected census tracts in Jefferson County for Montana's Opportunity Zone 2.0 nominations. The release gives no statewide count and names no tracts, and Montana Commerce has not published a statewide list. Montana has 58 eligible tracts and can nominate up to 25. Treasury has not yet published its OZ 2.0 list.
Montana Gov. Greg Gianforte has picked tracts in Jefferson County for the state’s Opportunity Zone 2.0 nominations, according to the Jefferson Local Development Corporation (JLDC), the county’s nonprofit economic development group. In an October 30, 2026 release, JLDC said the governor “has selected census tracts in Jefferson County for inclusion in Montana’s latest round of Opportunity Zone nominations.”
What the release does not say. JLDC gives no statewide count and names no tract numbers. We have not found a statewide nomination list from the Montana Department of Commerce, so Montana’s full set of nominations is not public yet. This report rests on JLDC’s statement; we have not seen a state or Treasury document confirming it.
Jefferson County in Treasury’s data. Treasury’s Sep 23, 2026 OZ 2.0 eligible-tract file (XLSX) lists three Jefferson County census tracts, and one of them is eligible for OZ 2.0. That tract is flagged rural. The release refers to census tracts, plural; with one eligible tract in the county in Treasury’s data, we cannot confirm which tracts the release means. See the county on our Jefferson County Opportunity Zones page.
Montana’s cap. Treasury’s data counts 58 eligible Montana tracts. Under IRS Rev. Proc. 2026-14, a state with fewer than 100 eligible tracts may nominate up to 25. Montana’s status and eligible tracts by county are on our Montana Opportunity Zones page.
Nominated, awaiting Treasury review. Nominated tracts would take effect January 1, 2027, only if Treasury finalizes them. Treasury has not yet published its OZ 2.0 list. Every state’s filing is on the tracker: opportunityzoneinvest.com/tracker
Sources. Jefferson Local Development Corporation release, Oct 30, 2026 · Treasury Sept 2026 eligible-tract data (XLSX) · IRS Rev. Proc. 2026-14 (PDF)
- jldcmt.com, as of October 31, 2026
- home.treasury.gov, as of October 31, 2026
- irs.gov, as of October 31, 2026
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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