Fayette County, Kentucky Opportunity Zone census tracts

Updated October 14, 2026

Fayette County, Kentucky has 29 census tracts eligible for OZ 2.0 and 7 2020 tracts fully or partly in a current (2018) Opportunity Zone. Kentucky 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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1.01	21067000101	Yes	Yes	Pending: state has not filed
1.02	21067000102	No	Yes	Not eligible
2	21067000200	Yes	Yes	Pending: state has not filed
3	21067000300	No	Yes	Not eligible
4	21067000400	Yes	No	Pending: state has not filed
8.01	21067000801	Yes	No	Pending: state has not filed
8.02	21067000802	Yes	No	Pending: state has not filed
9	21067000900	Yes	Yes	Pending: state has not filed
10	21067001000	Yes	No	Pending: state has not filed
11	21067001100	Yes	Yes	Pending: state has not filed
13	21067001300	Yes	Yes	Pending: state has not filed
18	21067001800	Yes	No	Pending: state has not filed
19	21067001900	Yes	No	Pending: state has not filed
20.01	21067002001	Yes	No	Pending: state has not filed
20.02	21067002002	Yes	No	Pending: state has not filed
25	21067002500	Yes	No	Pending: state has not filed
31.01	21067003101	Yes	No	Pending: state has not filed
33	21067003300	Yes	No	Pending: state has not filed
34.04	21067003404	Yes	No	Pending: state has not filed
34.05	21067003405	Yes	No	Pending: state has not filed
35.01	21067003501	Yes	No	Pending: state has not filed
35.03	21067003503	Yes	No	Pending: state has not filed
35.04	21067003504	Yes	No	Pending: state has not filed
38.02	21067003802	Yes	No	Pending: state has not filed
38.04	21067003804	Yes	No	Pending: state has not filed
39.10	21067003910	Yes	No	Pending: state has not filed
39.11	21067003911	Yes	No	Pending: state has not filed
39.17	21067003917	Yes	No	Pending: state has not filed
40.01	21067004001	Yes	No	Pending: state has not filed
41.03	21067004103	Yes	No	Pending: state has not filed
41.04	21067004104	Yes	No	Pending: state has not filed

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

FAQ

Which Fayette County, Kentucky 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.