New Jersey has not yet filed its Opportunity Zone 2.0 nominations. The Department of Community Affairs (DCA) says the state received a 30-day extension from Treasury and “will submit its nominations by the extended federal deadline of October 28, 2026.” Gov. Mikie Sherrill can nominate up to 129 of the 516 census tracts on DCA's eligible list, which matches the IRS Rev. Proc. 2026-14 appendix. That is 25% of the list, rounded up. The eligible pool spans 114 municipalities in 20 of New Jersey's 21 counties; Hunterdon has no eligible tract. Newark (80 tracts), Paterson (34), Jersey City (33), Elizabeth (26) and Trenton (23) hold nearly 40% of it. Under Rev. Proc. 2026-14, Treasury then has until November 27, 2026 to certify the nominations, or December 28 if the governor requests an extension. Certified zones take effect January 1, 2027 and run through December 31, 2036. DCA has not published a draft or final list as of October 9.
Where New Jersey stands. The DCA's Opportunity Zones page says New Jersey “has received a 30-day extension from the U.S. Department of the Treasury” and will submit its nominations by October 28, 2026. It says stakeholder recommendations, which closed August 28, “are currently under review,” and that DCA is not taking more. The page has no draft or final list as of October 9, 2026.
The calendar from here. Rev. Proc. 2026-14 sets the dates. A governor's single 30-day extension of the 90-day nomination window ends “at the latest, on October 28, 2026.” A state can also send nominations in batches and modify them until the window closes. Treasury then has a 30-day consideration period to certify them, which ends November 27, 2026 at the latest. If a governor requests and receives an extension of that period, it can run to December 28, 2026. Zones certified under the revenue procedure take effect January 1, 2027 and end December 31, 2036.
The pool: 516 tracts, 129 picks. DCA's list of eligible tracts has 516 census tracts. That matches the Rev. Proc. 2026-14 appendix, which flags 37 of them as rural. A 25% cap, rounded up, gives Gov. Sherrill 129 nominations, so roughly one eligible tract in four can become a zone. DCA notes the cut from 169 OZ 1.0 tracts to 129, and that “some tracts that were eligible under the 2018 program are no longer eligible.”
Where the eligible tracts are. By our count of DCA's list, the 516 tracts span 114 municipalities in 20 counties. Hunterdon is the only county with none. Essex County has the most (114), followed by Hudson (82), Passaic (54), and Camden and Union (35 each). Five cities hold 196 of the 516: Newark (80), Paterson (34), Jersey City (33), Elizabeth (26) and Trenton (23). Camden city (19), Union City (17), Lakewood Township and Passaic (15 each) and Atlantic City (14) follow. With only 129 slots, many of these will not make the final list. In 2018, the DCA page says, New Jersey's 169 zones covered 75 municipalities in every county.
What DCA says it will weigh. According to DCA, selections will combine stakeholder input with technical analysis. They will prioritize tracts with the most potential for housing and economic development, local priorities and evidence on effective uses of the incentive, while spreading zones across the state. DCA lists three priorities: economic opportunity and investment potential, housing development, and economic need and community engagement. It says it will give “particular emphasis” to tracts with “meaningful public, private-sector, and elected support.”
How to follow along. DCA's interactive mapping tool shows current zones and OZ 2.0-eligible tracts, and its Community Asset Map adds context layers. Our New Jersey zone page lists every eligible tract by county. The nomination tracker will add New Jersey's count once an official source publishes it. Until Treasury certifies a tract, it is not an Opportunity Zone. For investment timing, 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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