West Virginia's 52 Opportunity Zone 2.0 tracts in 32 counties are on Treasury's final list

West Virginia has 52 designated Opportunity Zone 2.0 tracts, effective January 1, 2027, in 32 of its 55 counties. Treasury press release sb0682 (November 5, 2026) says Treasury and the IRS published the final OZ 2.0 list, designating all 6,576 nominated tracts nationwide as qualified opportunity zones, and Gov. Patrick Morrisey’s office said the same day that Treasury had confirmed all 52 of the tracts West Virginia put forward. OZ 2.0 zones run through December 31, 2036.

The national final list. Treasury’s November 5 release (sb0682) says every one of the 6,576 tracts states nominated is now a designated QOZ effective January 1, 2027, including 2,594 rural tracts. Our national story on Treasury’s final list covers the full designation. The CDFI Fund posts the final list and a map. Current OZ 1.0 zones keep running through December 31, 2028.

What the state said. The governor’s office said the 52 tracts span 32 counties: Berkeley, Boone, Braxton, Brooke, Cabell, Calhoun, Greenbrier, Hampshire, Hancock, Harrison, Jackson, Jefferson, Kanawha, Lewis, Marshall, McDowell, Mercer, Mineral, Mingo, Monongalia, Morgan, Nicholas, Ohio, Pocahontas, Putnam, Raleigh, Roane, Summers, Upshur, Wayne, Wood and Wyoming. The West Virginia Division of Economic Development’s Opportunity Zones page says the governor “has confirmed 52 census tracts” and shows them on a map. Neither state page posts a tract-by-tract list yet.

52 is the most West Virginia could pick. Treasury’s September 23, 2026 eligibility file lists 208 eligible West Virginia tracts, and 52 is exactly 25% of that, the cap under IRS Rev. Proc. 2026-14. Treasury’s file marks every one of those 208 eligible tracts as rural. That matters for investors because, for investments after December 31, 2026, a qualified rural opportunity fund gets a 30% basis step-up after five years instead of 10%, and rural property has a lower substantial-improvement bar, points the governor’s release also makes. This is general information, not tax advice.

Where the tracts are. All 32 counties named in the release have eligible tracts in Treasury’s file. Treasury’s file shows eligible tracts in 49 West Virginia counties, so 17 counties with eligible tracts are not on the state’s slate. Local officials quoted in the release point to specific targets: the Route 50 corridor and Capon Bridge Industrial and Technology Park in Hampshire County, a riverfront industrial site and historic downtown properties in Wood County, downtown Clarksburg and the Glen Elk and Pinnickinnick rail corridors in Harrison County, Beech Bottom Industrial Park and downtown Weirton in Brooke and Hancock counties, the I-64 and Greenbrier Valley Airport corridor in Greenbrier County, and the Richwood Avenue corridor, East End Village and downtown Morgantown in Monongalia County.

How the tracts were picked. The release says the Division of Economic Development ran the selection, reviewing nominations from local economic development authorities, county commissions and regional planning councils, and gave priority to areas with strong potential for business investment, infrastructure development and long-term job creation.

What’s next. The 52 West Virginia tracts take effect January 1, 2027, as designated QOZs under Treasury sb0682. See West Virginia’s zones at opportunityzoneinvest.com/zones/west-virginia and every state on the tracker: opportunityzoneinvest.com/tracker.

Sources. U.S. Treasury press release sb0682 (Nov 5, 2026) · CDFI Fund, Opportunity Zones final list and map · Office of the Governor, “Governor Morrisey Announces 52 New Opportunity Zones…” (Nov 5, 2026) · West Virginia Division of Economic Development, Opportunity Zones 2.0 page · Treasury Sept 23 2026 eligible-tract data (XLSX) · IRS Rev. Proc. 2026-14 (PDF)