Lee County, Kentucky Opportunity Zone census tracts
Updated
Lee County, Kentucky has 3 census tracts eligible for OZ 2.0, 3 rural (eligible), and 0 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).
Check a street address with the OZ 2.0 eligibility checker · All Kentucky counties · Kentucky OZ 2.0 page · Nomination tracker
FAQ
Which Lee County, Kentucky census tracts are Opportunity Zones?
Lee County, Kentucky has 3 census tracts eligible for OZ 2.0, 3 rural (eligible), and 0 2020 tracts fully or partly in a current (2018) Opportunity Zone. Kentucky 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.