Jefferson County, Kentucky Opportunity Zone census tracts

Updated October 14, 2026

Jefferson County, Kentucky has 86 census tracts eligible for OZ 2.0 and 24 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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2.01	21111000201	Yes	Yes	Pending: state has not filed
2.02	21111000202	Yes	Yes	Pending: state has not filed
3	21111000300	Yes	No	Pending: state has not filed
4	21111000400	Yes	No	Pending: state has not filed
6	21111000600	Yes	Yes	Pending: state has not filed
7	21111000700	Yes	No	Pending: state has not filed
8	21111000800	Yes	No	Pending: state has not filed
9	21111000900	Yes	No	Pending: state has not filed
10	21111001000	Yes	No	Pending: state has not filed
11	21111001100	Yes	No	Pending: state has not filed
12	21111001200	Yes	No	Pending: state has not filed
14	21111001400	Yes	No	Pending: state has not filed
15	21111001500	Yes	Yes	Pending: state has not filed
16	21111001600	Yes	No	Pending: state has not filed
17	21111001700	Yes	No	Pending: state has not filed
18	21111001800	Yes	Yes	Pending: state has not filed
21	21111002100	Yes	No	Pending: state has not filed
23	21111002300	Yes	Yes	Pending: state has not filed
24.01	21111002401	Yes	Yes	Pending: state has not filed
24.02	21111002402	Yes	Yes	Pending: state has not filed
27	21111002700	Yes	Yes	Pending: state has not filed
28	21111002800	Yes	Yes	Pending: state has not filed
30	21111003000	Yes	Yes	Pending: state has not filed
35.01	21111003501	Yes	Yes	Pending: state has not filed
35.02	21111003502	Yes	Yes	Pending: state has not filed
36	21111003600	Yes	No	Pending: state has not filed
37	21111003700	Yes	Yes	Pending: state has not filed
38	21111003800	Yes	No	Pending: state has not filed
39	21111003900	Yes	No	Pending: state has not filed
40	21111004000	Yes	No	Pending: state has not filed
41	21111004100	Yes	No	Pending: state has not filed
43.01	21111004301	Yes	No	Pending: state has not filed
43.02	21111004302	Yes	No	Pending: state has not filed
44	21111004400	Yes	No	Pending: state has not filed
45	21111004500	Yes	No	Pending: state has not filed
49	21111004900	Yes	Yes	Pending: state has not filed
50	21111005000	Yes	Yes	Pending: state has not filed
51	21111005100	Yes	Yes	Pending: state has not filed
53	21111005300	Yes	Yes	Pending: state has not filed
56	21111005600	Yes	No	Pending: state has not filed
59.01	21111005901	Yes	Yes	Pending: state has not filed
59.02	21111005902	Yes	Yes	Pending: state has not filed
62	21111006200	Yes	Yes	Pending: state has not filed
65	21111006500	Yes	Yes	Pending: state has not filed
71.01	21111007101	Yes	Yes	Pending: state has not filed
71.02	21111007102	Yes	Yes	Pending: state has not filed
76.03	21111007603	Yes	No	Pending: state has not filed
90.01	21111009001	Yes	No	Pending: state has not filed
91.03	21111009103	Yes	No	Pending: state has not filed
91.05	21111009105	Yes	No	Pending: state has not filed
91.06	21111009106	Yes	No	Pending: state has not filed
110.06	21111011006	Yes	No	Pending: state has not filed
110.07	21111011007	Yes	No	Pending: state has not filed
110.08	21111011008	Yes	No	Pending: state has not filed
111.17	21111011117	Yes	No	Pending: state has not filed
112.02	21111011202	Yes	No	Pending: state has not filed
113.02	21111011302	Yes	No	Pending: state has not filed
114.03	21111011403	Yes	No	Pending: state has not filed
114.04	21111011404	Yes	No	Pending: state has not filed
114.05	21111011405	Yes	No	Pending: state has not filed
114.06	21111011406	Yes	No	Pending: state has not filed
115.09	21111011509	Yes	No	Pending: state has not filed
115.21	21111011521	Yes	No	Pending: state has not filed
117.10	21111011710	Yes	No	Pending: state has not filed
117.13	21111011713	Yes	No	Pending: state has not filed
119.01	21111011901	Yes	No	Pending: state has not filed
119.04	21111011904	Yes	No	Pending: state has not filed
119.06	21111011906	Yes	No	Pending: state has not filed
119.09	21111011909	Yes	No	Pending: state has not filed
120.04	21111012004	Yes	No	Pending: state has not filed
120.05	21111012005	Yes	No	Pending: state has not filed
121.04	21111012104	Yes	No	Pending: state has not filed
121.07	21111012107	Yes	No	Pending: state has not filed
121.08	21111012108	Yes	No	Pending: state has not filed
122.05	21111012205	Yes	No	Pending: state has not filed
123.01	21111012301	Yes	No	Pending: state has not filed
124.13	21111012413	Yes	No	Pending: state has not filed
125.01	21111012501	Yes	No	Pending: state has not filed
125.02	21111012502	Yes	No	Pending: state has not filed
126.03	21111012603	Yes	No	Pending: state has not filed
126.04	21111012604	Yes	No	Pending: state has not filed
126.05	21111012605	Yes	No	Pending: state has not filed
127.01	21111012701	Yes	No	Pending: state has not filed
127.02	21111012702	Yes	No	Pending: state has not filed
128.01	21111012801	Yes	No	Pending: state has not filed
128.02	21111012802	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 Jefferson 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.