Oregon has until October 28, 2026 to file its Opportunity Zone 2.0 nominations: Business Oregon says Gov. Tina Kotek requested and received the single 30-day federal extension. The state can nominate at most 58 of its 229 eligible tracts, and its published list of applications names 106 tracts in 28 counties: 58 non-rural, 44 rural and 4 tribal nominations, all rural. Multnomah County has 20 of them, 15 from the City of Portland. All 106 are on the IRS eligibility appendix, and Treasury's September 2026 update did not change Oregon's 229. As of October 18, Oregon has not published its picks or confirmed a filing.
The deadline. The Business Oregon Opportunity Zones page (checked October 18, 2026) says Gov. Tina Kotek “officially requested and received a 30-day extension, shifting the deadline to October 28, 2026.” That is the latest date IRS Rev. Proc. 2026-14 allows: section 2.02(e) lets a governor “request, and receive, a 30-day extension of this deadline, which would conclude, at the latest, on October 28, 2026.” The page says submitted applications “are under review.” As of October 18, Oregon has not published a list of nominated tracts or confirmed a filing with Treasury, so it stays pending on our OZ 2.0 tracker.
The cap. Business Oregon says that under Treasury guidance issued April 6, 2026, Oregon has 229 eligible tracts and can nominate no more than 58 of them. The Rev. Proc. 2026-14 appendix lists the same 229 Oregon tracts, 106 rural and 123 non-rural, and 25% of 229, rounded up, is 58. Treasury's September 23, 2026 eligibility data added tracts in many states but none in Oregon: it flags the same 229 as eligible. In 2018, Oregon had 86 Opportunity Zones, per the CDFI Fund's 2018 list.
The applications. Business Oregon's list of nominations received (PDF, created July 10, 2026) names 106 tracts, each with its county, the organization that nominated it and its tract type. By our count, 58 are non-rural, 44 are rural and 4 are tribal nominations, all in rural tracts. The program page describes the same figures a little differently: “106 local nominations” (48 rural, 58 non-rural) plus “4 nominations from tribes.” In the PDF, the 48 rural tracts include the 4 tribal ones, and the list has 106 rows in all. We matched every tract on it against the appendix: all 106 are eligible, and the rural or non-rural label in the PDF matches the federal rural flag for each one.
By county. The list covers 28 of the 32 Oregon counties that have eligible tracts. Multnomah County has 20 tracts (15 from the City of Portland, 3 from the City of Gresham and 2 from the Port of Portland) out of its 52 eligible. Marion County has 9 of 13, 8 of them from the City of Salem, which also put in 2 tracts in Polk County. Washington County has 8 of 16, Lane County 7 of 22, and Clackamas and Douglas counties 6 each. The South Coast Development Council nominated 8 rural tracts across Coos, Curry and Douglas counties. Josephine County (4 eligible tracts) and Lake, Sherman and Wheeler counties (1 each) have no tract on the list.
The tribal picks. According to Business Oregon, “each tribal nation may automatically nominate one eligible census tract that overlaps with its tribal lands,” and any additional tracts had to go through the standard application. The list marks four tribal nominations: the Burns Paiute Tribe (Harney County), the Confederated Tribes of the Grande Ronde Community (Yamhill County), the Confederated Tribes of Warm Springs (Jefferson County) and the Cow Creek Band of Umpqua Tribe of Indians (Douglas County). Two more Douglas County tracts on the list name the Cow Creek Tribe as the nominating organization without the tribal mark.
How Oregon will choose. Business Oregon says applications are reviewed for project viability and investment readiness (“identified investable projects, project ready land, or demonstrable steps taken to prepare for future investment opportunities”), local support and capacity, and strategic alignment with local and state economic development priorities, and that “a final list of recommended tracts will then be submitted to the Governor for consideration.” With 106 tracts on the list and a cap of 58, the published applications outnumber the available slots by 48.
After Oct 28. Rev. Proc. 2026-14 says “any request to modify such a nomination after October 28, 2026, will be denied.” Treasury's consideration period then ends November 27, 2026 at the latest, or December 28 if a governor requests an extension, and tracts certified under the revenue procedure take effect January 1, 2027 through December 31, 2036 (see our explainer on Treasury's review window). New Jersey and Pennsylvania also face the October 28 date (New Jersey, Pennsylvania).
For investors. An application is not a nomination, and a nomination is not certification: until Oregon files and Treasury certifies, no Oregon tract on this list is part of OZ 2.0. See every eligible Oregon tract by county on our Oregon zone page, check an address on the OZ map, and model the 10% and 30% rural step-up cases in the OZ calculator.
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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