Iowa tract lists

Lee County, Iowa Opportunity Zone census tracts

Updated

Lee County, Iowa has 3 census tracts eligible for OZ 2.0, 3 rural (eligible), and 3 2020 tracts fully or partly in a current (2018) Opportunity Zone. Iowa 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).

490219111490200NoYesNot eligible
490819111490800Yes (rural)YesPending: state has not filed
490919111490900Yes (rural)YesPending: state has not filed
491019111491000Yes (rural)NoPending: state has not filed

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

FAQ

Which Lee County, Iowa census tracts are Opportunity Zones?

Lee County, Iowa has 3 census tracts eligible for OZ 2.0, 3 rural (eligible), and 3 2020 tracts fully or partly in a current (2018) Opportunity Zone. Iowa has not filed its OZ 2.0 nominations yet. 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.