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Oregon nominates 58 Opportunity Zone 2.0 tracts, the most it can pick

Downtown Portland, Oregon, with Mount Hood behind it and the arched Vista Bridge over a street in the foreground
Photo: Spicypepper999 via Wikimedia Commons, CC0 1.0 (public domain dedication) · file page

Business Oregon said on its Opportunity Zones page, checked Oct 29, 2026, that Oregon’s final 58 Opportunity Zone 2.0 nominations went to Treasury: the 25% maximum of its 229 eligible tracts, in 25 of 36 counties, led by Multnomah (11). Treasury has not yet published its OZ 2.0 list.

Oregon has nominated 58 census tracts for Opportunity Zone 2.0, the next round of opportunity zones, which starts January 1, 2027. Business Oregon said on its Opportunity Zones page, checked Oct 29, 2026, that the Governor has selected the final list of tracts and submitted them to the U.S. Department of the Treasury. The final list is posted on the same page. The list is dated October 28, 2026, the last day states could submit under IRS Rev. Proc. 2026-14.

58 is the most Oregon can pick. Treasury’s September 2026 eligibility data lists 229 eligible Oregon tracts, and a state may nominate up to 25% of its eligible tracts, rounded up, which is 58. All 58 nominated tracts are on Treasury’s eligible list.

Where the tracts are. The list covers 25 of Oregon’s 36 counties. Multnomah County has the most (11), including seven nominated by the City of Portland, two by the Port of Portland and two by the City of Gresham, followed by Lane, Washington and Yamhill (4 each). The state’s list labels 32 of the 58 tracts rural and 26 non-rural. Four tracts were nominated by tribal nations: the Cow Creek Band of Umpqua Tribe of Indians, the Burns Paiute Tribe, the Confederated Tribes of Warm Springs and the Confederated Tribes of the Grande Ronde Community.

Nominated, awaiting Treasury review. Treasury has not yet published its OZ 2.0 list, so OZI lists Oregon’s tracts as nominated until it does. If Treasury approves them, the 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 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 Oregon zone page, the Oregon tract list or the Portland city page.

Sources. Business Oregon, Opportunity Zones · Business Oregon, final list of 58 Opportunity Zone 2.0 tracts (PDF, published Oct 28, 2026) · IRS Rev. Proc. 2026-14 (PDF) · Treasury OZ 2.0 eligible-tract data, Sept 23, 2026 (XLSX)

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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