Jefferson County, Alabama Opportunity Zone census tracts

Updated October 14, 2026

Jefferson County, Alabama has 85 census tracts eligible for OZ 2.0, 1 rural (eligible), and 33 2020 tracts fully or partly in a current (2018) Opportunity Zone. Alabama has not filed its OZ 2.0 nominations yet. Sources: IRS Rev. Proc. 2026-14 appendix (eligibility) and the CDFI Fund 2018 list (current zones).

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1	01073000100	Yes	Yes	Pending: state has not filed
3	01073000300	Yes	Yes	Pending: state has not filed
4	01073000400	Yes	Yes	Pending: state has not filed
5	01073000500	Yes	Yes	Pending: state has not filed
7	01073000700	Yes	Yes	Pending: state has not filed
8	01073000800	Yes	Partly	Pending: state has not filed
11	01073001100	Yes	No	Pending: state has not filed
12	01073001200	Yes	Yes	Pending: state has not filed
14	01073001400	Yes	Yes	Pending: state has not filed
15	01073001500	Yes	Yes	Pending: state has not filed
16	01073001600	Yes	Yes	Pending: state has not filed
19.02	01073001902	Yes	Yes	Pending: state has not filed
20	01073002000	Yes	No	Pending: state has not filed
21	01073002100	Yes	No	Pending: state has not filed
22	01073002200	Yes	Yes	Pending: state has not filed
23.03	01073002303	Yes	Yes	Pending: state has not filed
24.01	01073002401	No	Yes	Not eligible
24.02	01073002402	Yes	Yes	Pending: state has not filed
27.01	01073002701	No	Yes	Not eligible
27.02	01073002702	Yes	Yes	Pending: state has not filed
29	01073002900	Yes	Yes	Pending: state has not filed
30.01	01073003001	No	Yes	Not eligible
30.02	01073003002	No	Yes	Not eligible
31	01073003100	Yes	No	Pending: state has not filed
32	01073003200	Yes	Yes	Pending: state has not filed
33	01073003300	Yes	No	Pending: state has not filed
34	01073003400	Yes	No	Pending: state has not filed
35	01073003500	Yes	No	Pending: state has not filed
36	01073003600	Yes	No	Pending: state has not filed
37	01073003700	Yes	No	Pending: state has not filed
38.02	01073003802	Yes	No	Pending: state has not filed
38.03	01073003803	Yes	No	Pending: state has not filed
39	01073003900	Yes	Yes	Pending: state has not filed
40	01073004000	Yes	No	Pending: state has not filed
42	01073004200	Yes	Yes	Pending: state has not filed
45.01	01073004501	Yes	Yes	Pending: state has not filed
45.02	01073004502	Yes	Yes	Pending: state has not filed
51.01	01073005101	Yes	No	Pending: state has not filed
51.03	01073005103	Yes	No	Pending: state has not filed
51.04	01073005104	Yes	No	Pending: state has not filed
52	01073005200	Yes	No	Pending: state has not filed
55	01073005500	Yes	No	Pending: state has not filed
57.02	01073005702	Yes	No	Pending: state has not filed
58	01073005800	Yes	No	Pending: state has not filed
59.05	01073005905	Yes	No	Pending: state has not filed
59.07	01073005907	Yes	No	Pending: state has not filed
59.08	01073005908	Yes	No	Pending: state has not filed
59.09	01073005909	Yes	No	Pending: state has not filed
59.10	01073005910	Yes	No	Pending: state has not filed
100.01	01073010001	Yes	No	Pending: state has not filed
101	01073010100	Yes	No	Pending: state has not filed
102	01073010200	Yes	Yes	Pending: state has not filed
103.01	01073010301	Yes	No	Pending: state has not filed
103.02	01073010302	Yes	No	Pending: state has not filed
104.01	01073010401	Yes	No	Pending: state has not filed
104.02	01073010402	Yes	No	Pending: state has not filed
105	01073010500	Yes	No	Pending: state has not filed
106.04	01073010604	Yes	No	Pending: state has not filed
106.05	01073010605	Yes	No	Pending: state has not filed
109	01073010900	Yes	No	Pending: state has not filed
110.02	01073011002	Yes	No	Pending: state has not filed
110.03	01073011003	Yes	No	Pending: state has not filed
111.10	01073011110	Yes	No	Pending: state has not filed
111.12	01073011112	Yes	No	Pending: state has not filed
112.05	01073011205	Yes	No	Pending: state has not filed
112.08	01073011208	Yes	No	Pending: state has not filed
112.09	01073011209	Yes	Yes	Pending: state has not filed
112.10	01073011210	Yes	No	Pending: state has not filed
114.01	01073011401	Yes (rural)	No	Pending: state has not filed
117.09	01073011709	No	Yes	Not eligible
117.10	01073011710	No	Yes	Not eligible
118.04	01073011804	Yes	No	Pending: state has not filed
118.05	01073011805	Yes	No	Pending: state has not filed
118.06	01073011806	Yes	No	Pending: state has not filed
119.01	01073011901	Yes	No	Pending: state has not filed
120.03	01073012003	No	Yes	Not eligible
120.04	01073012004	No	Yes	Not eligible
123.04	01073012304	Yes	No	Pending: state has not filed
123.06	01073012306	Yes	No	Pending: state has not filed
124.02	01073012402	Yes	No	Pending: state has not filed
126.02	01073012602	Yes	No	Pending: state has not filed
127.01	01073012701	No	Yes	Not eligible
129.08	01073012908	Yes	No	Pending: state has not filed
129.19	01073012919	Yes	No	Pending: state has not filed
130.02	01073013002	Yes	No	Pending: state has not filed
131	01073013100	Yes	Yes	Pending: state has not filed
132	01073013200	Yes	No	Pending: state has not filed
133	01073013300	Yes	No	Pending: state has not filed
134	01073013400	Yes	No	Pending: state has not filed
136.01	01073013601	Yes	No	Pending: state has not filed
138.01	01073013801	Yes	No	Pending: state has not filed
139.01	01073013901	Yes	No	Pending: state has not filed
143.01	01073014301	Yes	No	Pending: state has not filed
143.04	01073014304	Yes	No	Pending: state has not filed

Check a street address with the OZ 2.0 eligibility checker · All Alabama counties · Alabama OZ 2.0 page · Nomination tracker

FAQ

Which Jefferson County, Alabama census tracts are Opportunity Zones?

Is an eligible tract an Opportunity Zone?

Not yet. Eligible tracts can be nominated by the governor; certified OZ 2.0 designations take effect January 1, 2027. Current (2018) zones remain in effect through December 31, 2026 for new investments under the original rules.

2018 zones were matched from 2010 to 2020 tracts (how we match). Not tax advice.