Idaho tract lists

Latah County, Idaho Opportunity Zone census tracts

Updated

Latah County, Idaho has 4 census tracts eligible for OZ 2.0, 4 rural (eligible), and 3 2020 tracts fully or partly in a current (2018) Opportunity Zone. Idaho has filed OZ 2.0 nominations with Treasury but has not published a tract-level list we could verify. Sources: IRS Rev. Proc. 2026-14 appendix (eligibility) and the CDFI Fund 2018 list (current zones).

51.0116057005101Yes (rural)YesState filed; tract list not published
51.0216057005102Yes (rural)YesState filed; tract list not published
53.0216057005302Yes (rural)NoState filed; tract list not published
5416057005400Yes (rural)YesState filed; tract list not published

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

FAQ

Which Latah County, Idaho census tracts are Opportunity Zones?

Latah County, Idaho has 4 census tracts eligible for OZ 2.0, 4 rural (eligible), and 3 2020 tracts fully or partly in a current (2018) Opportunity Zone. Idaho has filed OZ 2.0 nominations with Treasury but has not published a tract-level list we could verify. The table lists each tract with its GEOID.

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.