Washington Gov. Bob Ferguson announced on October 8, 2026 that he has submitted the state's Opportunity Zone 2.0 nominations to the U.S. Treasury: 99 low-income and rural communities across 27 counties and 17 tribal lands, according to the Washington State Department of Commerce. That uses Washington's full cap. The IRS Rev. Proc. 2026-14 appendix lists 394 eligible Washington tracts, and 25% of that, rounded up, is 99. Commerce says the 99 were selected from 152 applications, which it took from April 28 to May 28, and that 36 of them “represent opportunities in rural communities.” The new map is smaller than the first one: in 2018, 139 areas across 36 counties were nominated. These are nominations, not designated Opportunity Zones. Treasury still has to certify them, and the new designations take effect January 1, 2027. Commerce's Summary OZ Dashboard has the full list.
The filing. In an October 8, 2026 release from the Washington State Department of Commerce (also posted by the governor's office), Gov. Bob Ferguson announced the nominations of 99 low-income and rural communities for the federal Opportunity Zones 2.0 program. According to the release, Ferguson submitted the nominations, “representing 27 counties and 17 tribal lands,” to the U.S. Treasury Department. The full list is on Commerce's Summary OZ Dashboard.
A full slate. The Rev. Proc. 2026-14 appendix lists 394 eligible census tracts in Washington. Governors may nominate up to 25% of their eligible tracts, rounded up, which for Washington is 99. Commerce's Opportunity Zones page had said the state's zones would “narrow to 99 OZs designated across the state.” The nominations use the whole cap.
How the 99 were picked. According to Commerce, the 99 nominated areas were selected from 152 applications. Commerce's program page shows the application window opened April 28 and closed May 28, 2026. The release says that of the 99, “36 represent opportunities in rural communities.” It also says the public, business leaders and the state's 29 federally recognized tribes took part in months of feedback and planning led by Commerce.
Smaller than 2018. In 2018, “139 areas across 36 counties were nominated” for the first round, Commerce says. The new list has 40 fewer areas, in 27 counties plus tribal lands. The 2018 zones stay in effect through December 31, 2028, the release notes, overlapping with the new program.
What happens next. Treasury will review and certify the nominations, Commerce says, and the designations are scheduled to take effect January 1, 2027. Until certification, the 99 are nominations, not designated Opportunity Zones. Washington now shows as filed on our nomination tracker and Washington zone page. 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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