OZ 2.0 eligibility checker
Status as of
Enter an address, ZIP or 11-digit tract GEOID to see whether it is eligible for Opportunity Zone 2.0 (IRS Rev. Proc. 2026-14 appendix), and whether the state has nominated it. Want the whole picture? Open the OZ 2.0 eligibility map or download a county tract list.
Where each state stands
13 of 47 states with eligible tracts have filed OZ 2.0 nominations with Treasury. Full details are on the nomination tracker.
| State | Eligible tracts | Nomination cap | Status |
|---|---|---|---|
| Alabama | 563 | 141 | Pending |
| Alaska | 32 | 25 | Filed (25 tracts), Oct 14, 2026 |
| Arizona | 506 | 125 | Filed (125 tracts), Jul 7, 2026 |
| Arkansas | 310 | 78 | Pending |
| California | 2,479 | 618 | Pending |
| Colorado | 362 | 91 | Filed (91 tracts), Sep 28, 2026 |
| Delaware | 61 | 25 | Filed (25 tracts), Sep 28, 2026 |
| District of Columbia | 69 | 25 | Pending |
| Florida | 1,367 | 340 | Pending |
| Georgia | 949 | 236 | Filed (235 tracts), Sep 28, 2026 |
| Hawaii | 89 | 25 | Pending |
| Idaho | 81 | 25 | Filed (25 tracts), Oct 1, 2026 |
| Illinois | 957 | 238 | Pending |
| Indiana | 503 | 126 | Filed (126 tracts), Sep 25, 2026 |
| Iowa | 175 | 44 | Pending |
| Kansas | 211 | 53 | Pending |
| Kentucky | 546 | 137 | Pending |
| Maine | 78 | 25 | Pending |
| Maryland | 454 | 113 | Pending |
| Massachusetts | 414 | 104 | Filed (104 tracts), Oct 2, 2026 |
| Minnesota | 291 | 73 | Pending |
| Mississippi | 406 | 101 | Pending |
| Missouri | 523 | 131 | Pending |
| Montana | 58 | 25 | Pending |
| Nebraska | 112 | 28 | Filed (28 tracts), Jul 22, 2026 |
| New Hampshire | 53 | 25 | Pending |
| New Jersey | 518 | 129 | Pending |
| New Mexico | 258 | 65 | Pending |
| New York | 1,716 | 426 | Pending |
| North Carolina | 814 | 202 | Pending |
| North Dakota | 37 | 25 | Pending |
| Ohio | 1,040 | 258 | Pending |
| Oklahoma | 414 | 104 | Pending |
| Oregon | 229 | 58 | Pending |
| Pennsylvania | 871 | 218 | Pending |
| Rhode Island | 55 | 25 | Pending |
| South Carolina | 449 | 112 | Filed (112 tracts), Sep 23, 2026 |
| South Dakota | 52 | 25 | Pending |
| Tennessee | 509 | 127 | Pending |
| Texas | 2,431 | 605 | Filed (608 tracts), Sep 4, 2026 |
| Utah | 147 | 37 | Filed (37 tracts), Sep 24, 2026 |
| Vermont | 24 | 24 | Pending |
| Virginia | 611 | 152 | Pending |
| Washington | 396 | 99 | Filed (99 tracts), Oct 8, 2026 |
| West Virginia | 208 | 52 | Pending |
| Wisconsin | 308 | 77 | Pending |
| Wyoming | 20 | 20 | Pending |
FAQ
How do I check if an address is eligible for OZ 2.0?
Type the street address with city and state (or a ZIP or 11-digit tract GEOID) above. The checker finds the 2020 census tract and tells you whether it is on the IRS OZ 2.0 eligibility list (Rev. Proc. 2026-14 appendix), whether it is on the state's published nomination list, or whether the state is still pending.
Is there an OZ 2.0 map?
Yes. The OZ map shows every OZ 2.0 eligible tract; this page answers the question for a single address. No OZ 2.0 zone is designated yet: Treasury certifies the governors' nominations, and designations take effect January 1, 2027.
What do the results mean?
Eligible: the tract is on the IRS list and the governor can nominate it. Nominated: it is on the state's published OZ 2.0 list. Not nominated: the state published its list and this tract is not on it. Pending: the state has not filed, or filed without publishing a tract-level list.
Does the checker store my address?
The address is sent to our geocoder to find the census tract. Our analytics record only the result type (for example eligible or nominated), never the address you type.
Not tax advice. Tracts follow the 2020 census (how we match).