OZ 2.0 Nomination Deadline Wrap: Which States Filed by September 28

The federal clock. Under IRS Rev. Proc. 2026-14, the 90-day determination period began July 1, 2026. A governor may request and receive one 30-day extension, which ends no later than October 28, 2026, and Treasury will deny any request to modify a nomination after October 28. Treasury's 30-day consideration period to certify nominations ends by November 27, 2026 at the latest, and an extension can push that to December 28, 2026. Certified tracts are designated for January 1, 2027 through December 31, 2036.

Texas: 608 tracts nominated (state list). The Office of the Governor’s Opportunity Zones page says Governor Greg Abbott nominated 608 census tracts in 106 Texas counties, and that its Economic Development & Tourism office submitted the tracts to Treasury on September 4, 2026. The state’s published nomination list (PDF) counts 608 unique tracts against a computed 25% cap of 605 (from Texas’s 2,420 eligible tracts under Rev. Proc. 2026-14); Treasury certification will settle the final count. See the Texas zone page and the tracker.

Indiana: 126 of 501. Governor Mike Braun announced on September 25 that Indiana submitted 126 census tracts to Treasury. Federal law allowed up to 126 of the state’s 501 eligible tracts. The nominations reach all 15 economic development regions, all or part of 61 cities or towns and 47 counties, and include 42 rural tracts. The IEDC’s selection-process page confirms the September 25 nomination. Local coverage has followed: The Republic reports that downtown Columbus’s Census Tract 101 made the list. See Indiana’s zone page.

Arizona: 125 tracts nominated, including 3 off-list. The Arizona Commerce Authority says Governor Katie Hobbs nominated 125 Arizona census tracts for OZ 2.0 designation on July 7, 2026, one of the earliest filings in the country. The tracts are in 14 of the state’s 15 counties, and 39 are rural for OZ 2.0 purposes. ACA’s published list (PDF) marks 3 of the 125 as off-list tracts, meaning they are not on the Rev. Proc. 2026-14 eligible list, so Treasury certification will settle the final count. Arizona has 500 eligible tracts, which gives it a 125-tract cap. See Arizona’s zone page.

South Carolina: 112 of 445. SC Commerce says Governor Henry McMaster submitted his nominations to Treasury on September 23, 2026. The state’s published list (PDF) counts 112 tracts, the 25% cap: 84 rural and 28 non-rural. See South Carolina’s zone page.

Colorado: 91, the maximum. On September 28, Governor Jared Polis announced that Colorado submitted 91 census tracts. Treasury identified 362 eligible Colorado tracts and invited the state to submit up to 25%, or 91. The state says 28 of the 91 are in rural communities. See Colorado’s zone page.

Utah: 37 of 147. The Governor’s Office of Economic Development announced on September 24 that Governor Spencer Cox recommended 37 census tracts to Treasury, the 25% maximum from 147 eligible. That is 27 urban and 10 rural tracts, and GOED says it expects Treasury to certify in December. Utah had been listed as Pending on our tracker. It is now marked Filed. See Utah’s zone page.

Nebraska: 28 of 112. Governor Jim Pillen announced on July 22 that he had nominated 28 census tracts and submitted them to Treasury. Federal rules allowed 28 of the state’s 112 eligible tracts. The Department of Economic Development received applications covering 107 of the 112, and its Opportunity Zones page confirms the July 22 submission. See Nebraska’s zone page.

Idaho: 25, already certified. Idaho Commerce announced on October 1 that Treasury has certified the full slate of Governor Brad Little’s 25 OZ 2.0 nominations, 9 rural and 16 urban, effective January 1, 2027. Idaho has 80 eligible tracts under the Rev. Proc. 2026-14 appendix, so 25 is the most it could nominate. It is the first state on our tracker with a certified slate. See Idaho’s zone page.

Delaware: 25 of 61. Governor Matt Meyer announced 25 nominated census tracts on September 28, chosen from 61 eligible after 237 community nominations, according to the governor’s announcement as published by WGMD. Thirteen are in New Castle County, five in Kent and seven in Sussex. All of the Kent and Sussex tracts are federally designated rural tracts, and the nominations have been submitted for Treasury certification. WBOC followed on September 30 with the Sussex communities involved. See Delaware’s zone page.

U.S. Virgin Islands: all 18 eligible tracts. Governor Albert Bryan Jr. announced that the territory submitted nominations for all 18 eligible census tracts on St. Croix, St. Thomas and St. John to Treasury on July 24, 2026. The Rev. Proc. 2026-14 appendix lists 18 eligible USVI tracts. Territories have no zone page on this site, because our eligible-tract map covers the 50 states and DC. The USVI filing is counted on the tracker.

New Jersey: extension to October 28. The state Department of Community Affairs’ Opportunity Zones page says New Jersey “has received a 30-day extension from the U.S. Department of the Treasury” and will submit by the extended federal deadline of October 28, 2026. Its stakeholder recommendations are under review, and Governor Mikie Sherrill may nominate 129 tracts. See New Jersey’s zone page.

Massachusetts: no slate posted. As of October 2, the state’s 2026 Opportunity Zone program page still describes the administration as targeting an early-September submission, says nominations are due September 28, and lists its Community Feedback Form. It has not posted a nominated list, and we have found no public Massachusetts filing or extension notice. The Commonwealth can designate up to 103 of 410 eligible tracts. See Massachusetts’ zone page.

Alaska, Kansas, Kentucky, Maine, Mississippi and North Carolina: not confirmed. Other trackers list these states as filed, but as of October 2 we have not found a governor, state-agency or Treasury source that confirms both a submission and a tract count, so they stay unconfirmed on our tracker. Kentucky’s Cabinet for Economic Development page still shows local applications accepted until June 12, 2026. The Mississippi Development Authority page says MDA is managing Governor Tate Reeves’s nominations of up to 101 of 404 eligible tracts and that public feedback has closed. Kansas Commerce says its nomination window is closed but does not report a submission. Maine DECD still describes the selection of 25 tracts. NC Commerce says the state “has identified a list of census tracts to submit” and will share them once certified. None of these pages lists submitted tracts. We will add each state when an official source confirms its filing.

What it means for investors. Nominated is not designated: no OZ 2.0 tract is final until Treasury certifies it. For investments made on or after January 1, 2027, OZ 2.0 offers a 10% basis step-up after five years, or 30% for qualified rural funds, as Delaware’s announcement summarizes. Our guide to investing in Opportunity Zones starting January 1, 2027 covers the timing, and the OZ 2.0 nomination tracker will log each remaining slate as it is published.