OZ 2.0 rural vs urban: 2,594 rural designated tracts
Of the 6,576 Opportunity Zone 2.0 tracts Treasury designated on November 5, 2026, 2,594 are rural and 3,982 are non-rural in the CDFI Fund final designations file. Designated QOZs take effect January 1, 2027.
Source: Treasury sb0682 · CDFI Fund Opportunity Zones · final designations file · related: national final-list story · rural news story
National split
- 2,594 rural designated QOZs
- 3,982 non-rural designated QOZs
- 6,576 total designated QOZs effective January 1, 2027
For investments after December 31, 2026, a qualified rural opportunity fund can claim a 30% basis step-up after five years, versus 10% for a standard fund. This is general information, not tax advice.
Top jurisdictions by rural designated tracts
| Jurisdiction | Rural | Non-rural | Total designated | Rural share |
|---|---|---|---|---|
| Texas | 184 | 424 | 608 | 30% |
| North Carolina | 126 | 78 | 204 | 62% |
| New York | 124 | 306 | 430 | 29% |
| Georgia | 118 | 120 | 238 | 50% |
| California | 106 | 514 | 620 | 17% |
| Florida | 98 | 244 | 342 | 29% |
| Ohio | 96 | 164 | 260 | 37% |
| Kentucky | 90 | 47 | 137 | 66% |
| South Carolina | 85 | 28 | 113 | 75% |
| Puerto Rico | 82 | 96 | 178 | 46% |
| Louisiana | 82 | 74 | 156 | 53% |
| Illinois | 78 | 162 | 240 | 33% |
| Mississippi | 78 | 24 | 102 | 76% |
| Virginia | 77 | 76 | 153 | 50% |
| Pennsylvania | 76 | 142 | 218 | 35% |
| Tennessee | 72 | 56 | 128 | 56% |
| Missouri | 68 | 63 | 131 | 52% |
| Alabama | 65 | 76 | 141 | 46% |
| Michigan | 60 | 155 | 215 | 28% |
| Oklahoma | 57 | 47 | 104 | 55% |
Table ranks by rural tract count in the CDFI final_oz2_designations sheet (Rural QOZ flag). Totals match Treasury sb0682 national figures (6,576 designated / 2,594 rural).
FAQ
How many rural OZ 2.0 tracts are designated?
2,594 of 6,576 designated QOZs are rural, per Treasury press release sb0682 (November 5, 2026) and the CDFI Fund final designations file.
When do rural OZ 2.0 zones take effect?
Rural tracts designated on Treasury’s final list take effect January 1, 2027, and keep that designation through December 31, 2036.
What is the rural basis step-up?
For investments after December 31, 2026, a qualified rural opportunity fund can claim a 30% basis step-up after five years, versus 10% for a standard fund. That is general information, not tax advice.