Governor nominations, live.

Who has filed so far

14 jurisdictions, 13 states and the U.S. Virgin Islands, have submitted an OZ 2.0 nomination slate to Treasury on our tracker, each confirmed by a state, territory or Treasury source, totaling 1,658 nominated census tracts. Filings are pending federal certification unless noted; zones take effect January 1, 2027.

• Texas 608 tracts nominated Sep 4, 2026, per Office of the Governor Texas's published nomination list counts 608 unique tracts, the full 25% cap on Treasury's September 2026 count of 2,431 eligible Texas tracts. Treasury certification will settle the final count. Economic Development & Tourism Office (EDT), Office of the Governor Texas's 608 OZ 2.0 nominations: Dallas County has 60, and 184 are rural →
• Georgia 235 of 949 eligible tracts Sep 28, 2026, per Georgia DCA Georgia Department of Community Affairs (DCA) Georgia publishes 235 nominated OZ 2.0 tracts across 90 counties →
• Indiana 126 of 503 eligible tracts · full 25% cap Sep 25, 2026, per IEDC Indiana Economic Development Corporation (IEDC) Indiana's 126 OZ 2.0 nominations: Marion County has 29, and 42 are rural →
• Arizona 125 tracts nominated, 3 outside the eligible list Jul 7, 2026, per Arizona Commerce Authority The Arizona Commerce Authority's published list counts 125 nominated tracts, 3 of them marked off-list (outside the Rev. Proc. 2026-14 eligible list). Treasury certification will settle the final count. Arizona Commerce Authority (ACA) Yavapai County, Arizona backs two Verde Valley tracts for Opportunity Zone 2.0 →
• South Carolina 112 of 449 eligible tracts Sep 23, 2026, per SC Commerce South Carolina Department of Commerce South Carolina nominates 112 OZ 2.0 tracts, 84 of them rural, across 45 counties →
• Massachusetts 104 tracts nominated Oct 2, 2026, per Mass.gov (EOED) Mass.gov says the Commonwealth could nominate up to 104 of 414 eligible tracts, matching Treasury's September 2026 eligible list (414 tracts, cap 104). Treasury certification will settle the final count. Executive Office of Economic Development (EOED) Massachusetts nominates 104 OZ 2.0 tracts: Boston has 18, full list public →
• Washington 99 of 396 eligible tracts · full 25% cap Oct 8, 2026, per Washington Commerce Washington Department of Commerce King County holds 25 of Washington's 99 OZ 2.0 nominations; Kent says five are in the city →
• Colorado 91 of 362 eligible tracts · full 25% cap Sep 28, 2026, per OEDIT OEDIT (Office of Economic Development and International Trade) Colorado expects Treasury action on its 91 OZ 2.0 nominations by the end of November →
• Utah 37 of 147 eligible tracts · full 25% cap Sep 24, 2026, per GOED Governor's Office of Economic Development (GOED) Utah recommends 37 census tracts for Opportunity Zone status →
• Nebraska 28 of 112 eligible tracts · full 25% cap Jul 22, 2026, per Office of Gov. Pillen Nebraska Department of Economic Development (DED) Alliance makes Nebraska's 28: what Pillen's pick means for the Panhandle city →
• Alaska 25 of 33 eligible tracts · maximum allowed Oct 14, 2026, per DCCED press release, Oct 14, 2026 (Alexandra Vrabec, PIO), reproduced in full by Alaska Native News Alaska Department of Commerce, Community, and Economic Development (DCCED) Alaska nominates 25 Opportunity Zone 2.0 tracts from 32 eligible; tract list not yet posted →
• Delaware 25 of 61 eligible tracts · maximum allowed Sep 28, 2026, per Office of Gov. Meyer Division of Small Business (DSB) Delaware nominates 25 Opportunity Zone 2.0 tracts: 12 rural, every Kent and Sussex pick →
• Idaho 25 of 81 eligible tracts · maximum allowed Oct 1, 2026, per Idaho Commerce Idaho's governor submitted 25 tracts. Treasury has not published a certified list yet. Idaho Department of Commerce Idaho's Silver Valley makes the state's Opportunity Zone shortlist →
• U.S. Virgin Islands 18 of 18 eligible tracts · maximum allowed Jul 24, 2026, per Office of Gov. Bryan All 18 nominated tracts are rural, per the Governor's release. They are pending Treasury certification and would take effect January 1, 2027. Office of the Governor U.S. Virgin Islands submits all 18 eligible tracts to Treasury — the first completed OZ 2.0 filing →

Still to come: New Jersey, Oregon and Pennsylvania are using the single 30-day extension to October 28, 2026. Other states' filings appear here once their slates are public.

OZ 2.0 status summary

• Filed: 14 jurisdictions, 13 states and the U.S. Virgin Islands, have filed 1,658 nominated tracts with Treasury, each confirmed by a state, territory or Treasury source.
• Certified: none yet. Treasury, the IRS and the CDFI Fund have not published a certified OZ 2.0 list for any state, so every filing above is a nomination pending certification. Treasury's review window ends by November 27, 2026 at the latest (how certification works).
• Due October 28: New Jersey, Oregon and Pennsylvania have confirmed the single 30-day extension. 37 states and DC have no official count yet.
• Tract lists: 12 states and the U.S. Virgin Islands have published their nominated tracts. Every listed tract is highlighted on the OZ 2.0 map (pick a state in the filter) and in that state's tract lists.

For real estate agents: state guides for Texas, Georgia, Indiana, Arizona, South Carolina, Massachusetts, Washington, Colorado, Utah, Nebraska, Alaska, Delaware, Idaho, Florida, New Jersey, Oregon and Pennsylvania, part of our agent talking-points series. Each explains how to check a listing and what to tell clients before Treasury certifies the new zones.