OZ 2.0 final list: where every state stands
Treasury has not yet published a final OZ 2.0 list. Governors have nominated tracts, and this page shows each state's nominated count and filing status. Nominated tracts take effect January 1, 2027, only once Treasury publishes its list and includes them.
Data as of · same data as the OZ 2.0 nominations tracker · methodology
- Tracts nominated3,037
- Jurisdictions nominated22
- Eligible tracts nationwide25,461
- OZ 2.0 startsJan 1, 2027
OZ 2.0 nominated tracts by state and territory
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OZ 2.0 final list: FAQ
When will Treasury publish the OZ 2.0 final list?
Treasury has not published it yet. Under Rev. Proc. 2026-14, Treasury's 30-day consideration period ends November 27, 2026 at the latest, or December 28, 2026 for a state that requested an extension. Until then, every tract on this page is nominated, not final.
What does "nominated" mean?
A nominated tract is one a governor (or territory or DC chief executive) has sent to Treasury as a proposed OZ 2.0 zone. It is not an Opportunity Zone until Treasury publishes its list and includes it. So far 3,037 tracts are nominated across 22 jurisdictions, out of 25,461 eligible tracts nationwide.
When do OZ 2.0 tracts take effect?
OZ 2.0 tracts take effect January 1, 2027, and the zone period runs through December 31, 2036, under Rev. Proc. 2026-14. A nominated tract only takes effect if Treasury includes it in its list.
Source: Rev. Proc. 2026-14 (IRS). Background: Treasury and IRS publish OZ 2.0 nomination guidance and what happens after the Oct 28 nomination deadline.