Nomination filed with Treasury

Arizona Opportunity Zones 2.0

As of October 20, 2026, Arizona has nominated 125 census tracts for Opportunity Zone 2.0, according to Arizona Commerce Authority (announced Jul 7, 2026). It has 506 eligible tracts and a computed cap of 127. 38 of the nominated tracts are rural in the IRS eligibility appendix. Treasury certification will settle the final count; certified zones take effect January 1, 2027.

Arizona has 506 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

506
Eligible Tracts (OZ 2.0)
140
Rural eligible tracts
127
Nomination cap (max)
Mid-May 2026
Community Deadline

Arizona's 122 nominated tracts, by county

From the Arizona Commerce Authority's "Nominated OZ 2.0 Arizona Tracts" GIS layer (same publisher as ACA's OZ 2.0 Eligibility Map). 38 of the 122 are rural in the IRS Rev. Proc. 2026-14 appendix (marked R). Pending Treasury certification. Tract numbers link to each tract page. The state's list also names 3 off-list tracts (04013318400, 04013422224, 04025001601) that are not on Treasury's eligible list; Treasury certification will settle them.

Median Household Income
$46,625
Median Home Value
$195,400
Avg Poverty Rate
25.1%
Filed
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.

Current status

Have a gain to invest? Find your last day with the Opportunity Zone 180-day rule calculator, then model it in the Opportunity Zone calculator. Checking a property? Use the OZ 2.0 likelihood checker or the census tract lookup.

Filed: 125 tracts nominated, 3 outside the eligible list · Jul 7, 2026. Status as of October 20, 2026.

Eligible: 506 tracts, 140 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 127 (25%, rounded up). The original IRS Rev. Proc. 2026-14 appendix listed 500 Arizona tracts (137 rural); Treasury later added 6. Every cap on this site uses Treasury's current count, so Arizona's cap is 127 (25%, rounded up, under Rev. Proc. 2026-14).

Nominated-tract list: 122 tracts, from the Arizona Commerce Authority's "Nominated OZ 2.0 Arizona Tracts" GIS layer (same publisher as ACA's OZ 2.0 Eligibility Map), each GEOID checked against the IRS appendix. Check any tract with the tract lookup.

Sources: Arizona Commerce Authority · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Arizona OZ 2.0 Selection Process

The Arizona Commerce Authority (ACA) runs Arizona's OZ 2.0 selection process. Arizona has 506 census tracts eligible in Treasury's September 2026 eligibility data (500 on the IRS Rev. Proc. 2026-14 appendix) and can nominate up to 125 tracts (25% of the appendix count).

Filed (July 7, 2026): According to the Arizona Commerce Authority, Gov. Katie Hobbs nominated 125 Arizona census tracts for OZ 2.0 status on July 7, 2026. The tracts are in 14 of Arizona's 15 counties, and 39 are rural for OZ 2.0 purposes. ACA's published list marks 3 of the 125 as off-list tracts (04013318400 and 04013422224 in Maricopa County, 04025001601 in Yavapai County), none of which is on Treasury's eligible list; Treasury certification will settle the final count. Zones take effect January 1, 2027.

Tract list (re-verified October 17, 2026): ACA's PDF blocks automated downloads, so we verified the list against ACA's own GIS layer, Nominated OZ 2.0 Arizona Tracts, published by the same ACA account as its OZ 2.0 Eligibility Map. It lists the same 125 tracts (122 on-list, 3 off-list, 39 rural, 14 counties). The 122 on-list tracts are marked nominated on our map, zone page and county tract lists.

Process timeline:

  • April 1-2, 2026: ACA Development Finance & OZ Summit held. Rural gatherings held statewide.
  • Mid-May 2026: Community recommendations due to ACA.
  • On or around July 1, 2026: Arizona submits final nominations to Treasury (targeting the earliest possible Treasury approval).

Selection criteria: ACA prioritizes tracts that are ready for development, defined as having:

  • Infrastructure in place (water, power, sewer)
  • Zoning and entitlements already approved
  • Proximity to major roads and population centers
  • Open land or redevelopment-suitable parcels
  • Projects capable of generating returns over a 10+ year hold period

Recommending jurisdictions:

  • Counties may recommend tracts in unincorporated or smaller areas
  • Tribal nations may recommend tracts within their territories
  • Incorporated communities of 10,000+ population in Maricopa, Pima, and Pinal Counties may submit recommendations

Interactive map: experience.arcgis.com/experience/f38876772c8c44e9aea080a1c51fb83e.

Submit questions to: OpportunityZones@azcommerce.com.

Source: Arizona Commerce Authority OZ 2.0 Recommendation Process.

Sources: ACA — Arizona Opportunity Zones (OZ 2.0 nominations); ACA nominated tract list (PDF); ACA GIS layer — Nominated OZ 2.0 Arizona Tracts.

Visit Arizona Commerce Authority (ACA) →

Open the official Arizona mapping tool →

Where Arizona is in the process

Criteria published
Complete
Community input
Mid-May 2026
Governor submits
Filed 125
Treasury certifies
Late 2026

Arizona census tracts list: Opportunity Zones by county

Every Arizona census tract that is either on the OZ 2.0 eligibility list (506 tracts, Treasury's Sep 23, 2026 eligible-tract data) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 168 Arizona tracts (160 low-income, 8 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 191 2020 tracts fully and 14 partly (205 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match). The Nominated column uses the state's published OZ 2.0 list.

Eligible doesn't mean certified. The governor can nominate up to 127 of these tracts (the 25% cap). 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. The federal nomination window closed September 28, 2026, and certified OZ 2.0 zones take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.

Sortable Arizona tract list by county →

Apache County: 14 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
942604001942600Yes (rural)NoYes
942704001942700Yes (rural)NoNo
944004001944000Yes (rural)NoNo
944104001944100Yes (rural)NoNo
9442.0104001944201Yes (rural)NoNo
9442.0204001944202Yes (rural)NoNo
9443.0104001944301Yes (rural)NoNo
9443.0204001944302Yes (rural)NoNo
9449.0104001944901Yes (rural)NoNo
9449.0204001944902Yes (rural)NoNo
9450.0104001945001Yes (rural)NoNo
9450.0204001945002Yes (rural)NoNo
945104001945100Yes (rural)YesYes
9702.0104001970201NoYesNo
9702.0204001970202Yes (rural)YesNo
9705.0204001970502NoYesNo

Apache County census tracts list (sortable table) →

Cochise County: 15 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
1.0104003000101Yes (rural)NoNo
1.0204003000102Yes (rural)NoNo
3.0104003000301NoYesNo
5.0204003000502Yes (rural)NoNo
5.0304003000503Yes (rural)NoNo
604003000600Yes (rural)YesYes
704003000700Yes (rural)PartlyNo
804003000800Yes (rural)NoYes
9.0104003000901Yes (rural)NoNo
9.0204003000902Yes (rural)NoNo
1104003001100Yes (rural)YesNo
1204003001200Yes (rural)NoNo
13.0104003001301Yes (rural)NoNo
15.0104003001501Yes (rural)NoNo
15.0204003001502Yes (rural)NoYes
16.0204003001602Yes (rural)NoYes
17.0204003001702NoYesNo

Cochise County census tracts list (sortable table) →

Coconino County: 13 OZ 2.0 eligible, 13 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
3.0204005000302YesNoNo
804005000800YesNoYes
9.0104005000901NoYesNo
9.0204005000902YesYesNo
1004005001000YesNoNo
11.0404005001104YesNoYes
16.0104005001601Yes (rural)NoNo
22.0104005002201NoYesNo
22.0204005002202NoYesNo
23.0104005002301NoYesNo
23.0204005002302NoYesNo
9422.0104005942201Yes (rural)NoYes
9422.0204005942202Yes (rural)YesYes
944904005944900Yes (rural)NoNo
945004005945000Yes (rural)YesYes
945104005945100Yes (rural)YesYes
945204005945200Yes (rural)YesNo
980004005980000Yes (rural)PartlyNo
980104005980100NoYesNo
980204005980200NoPartlyNo

Coconino County census tracts list (sortable table) →

Gila County: 8 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
604007000600Yes (rural)NoNo
704007000700Yes (rural)NoNo
804007000800Yes (rural)NoNo
904007000900Yes (rural)YesYes
1104007001100Yes (rural)YesYes
1304007001300Yes (rural)NoNo
940204007940200Yes (rural)NoNo
940404007940400Yes (rural)YesNo

Gila County census tracts list (sortable table) →

Graham County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
940504009940500Yes (rural)NoYes
9612.0104009961201NoYesNo
961404009961400Yes (rural)NoNo
961504009961500Yes (rural)NoYes

Graham County census tracts list (sortable table) →

Greenlee County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
960104011960100NoYesNo
960304011960300NoYesNo

Greenlee County census tracts list (sortable table) →

La Paz County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
201.0104012020101Yes (rural)YesNo
201.0204012020102NoYesNo
202.0104012020201Yes (rural)NoNo
205.0104012020501Yes (rural)NoNo
205.0304012020503Yes (rural)NoYes
205.0404012020504Yes (rural)NoNo
206.0204012020602Yes (rural)NoNo
940304012940300Yes (rural)YesYes

La Paz County census tracts list (sortable table) →

Maricopa County: 241 OZ 2.0 eligible, 95 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
405.0204013040502NoYesNo
405.0604013040506YesNoNo
405.4104013040541YesNoNo
506.0304013050603YesNoNo
506.0404013050604NoYesNo
506.0904013050609NoYesNo
506.1604013050616NoYesNo
506.1704013050617NoYesNo
608.0104013060801YesYesNo
609.0204013060902YesYesYes
610.2404013061024NoYesNo
610.3804013061038YesNoYes
610.4204013061042YesNoNo
610.4604013061046YesNoYes
610.6304013061063YesNoYes
61104013061100YesNoYes
61204013061200YesPartlyYes
61304013061300YesYesNo
614.0104013061401YesNoNo
715.0504013071505YesNoNo
717.0204013071702YesNoNo
718.0104013071801YesNoNo
718.0204013071802YesNoNo
719.1004013071910YesYesNo
719.1204013071912YesNoNo
719.1304013071913YesYesYes
820.0204013082002YesNoNo
820.0904013082009YesNoNo
820.2204013082022YesNoNo
820.2404013082024NoYesNo
820.2804013082028YesNoNo
822.0804013082208NoYesNo
83004013083000YesNoYes
923.0504013092305YesNoNo
923.1104013092311YesNoNo
923.1204013092312YesNoNo
924.0104013092401YesYesNo
92504013092500NoYesNo
92604013092600YesYesYes
927.0504013092705YesNoNo
927.1604013092716YesNoNo
927.1704013092717YesNoNo
927.2404013092724YesNoNo
928.0104013092801YesNoYes
928.0204013092802YesNoNo
92904013092900YesYesYes
930.0104013093001YesYesYes
930.0204013093002YesNoNo
931.0104013093101YesNoNo
931.0404013093104YesYesYes
931.0504013093105YesNoNo
931.0604013093106YesNoNo
93204013093200YesNoYes
1032.1004013103210NoYesNo
1033.0404013103304YesNoNo
1033.0504013103305YesNoNo
1033.0604013103306YesNoNo
1036.0904013103609YesNoNo
1036.1504013103615YesNoNo
1037.0104013103701YesNoNo
104004013104000YesNoYes
104104013104100YesNoNo
1042.0404013104204YesNoNo
1042.0504013104205NoYesNo
1043.0204013104302YesNoNo
1044.0104013104401YesYesYes
1044.0204013104402YesYesNo
1045.0104013104501YesNoNo
1045.0204013104502YesNoNo
104604013104600YesNoNo
1047.0104013104701YesNoNo
1047.0204013104702YesNoNo
1055.0104013105501YesYesYes
1055.0204013105502YesYesNo
1055.0304013105503YesYesNo
1056.0204013105602YesNoNo
1060.0104013106001YesNoNo
1060.0204013106002YesNoNo
1060.0304013106003NoYesNo
1067.0104013106701YesNoNo
1068.0104013106801YesNoYes
1068.0204013106802NoYesNo
1070.0104013107001YesNoNo
1071.0204013107102YesNoNo
1072.0104013107201YesYesNo
107304013107300NoYesNo
1074.0104013107401NoYesNo
1074.0204013107402YesYesNo
1074.0304013107403YesYesNo
1074.0404013107404YesYesNo
1085.0104013108501YesNoNo
1086.0104013108601YesNoNo
1088.0204013108802YesNoNo
1089.0204013108902YesYesNo
1090.0104013109001YesNoYes
1090.0204013109002YesYesNo
1090.0304013109003YesYesNo
1091.0104013109101YesNoNo
1091.0204013109102YesNoYes
109204013109200YesYesYes
109304013109300YesYesYes
1094.0104013109401YesNoNo
1096.0104013109601YesNoNo
1096.0204013109602YesNoNo
1096.0404013109604YesNoNo
1097.0204013109702YesNoNo
1097.0304013109703YesNoNo
1097.0404013109704YesNoNo
1097.0604013109706YesNoNo
1097.0704013109707YesNoNo
1098.0104013109801YesNoNo
109904013109900YesNoNo
110104013110100YesYesNo
1105.0104013110501YesNoNo
1105.0204013110502YesNoNo
1107.0104013110701YesNoNo
1108.0104013110801YesNoNo
1112.0104013111201YesNoNo
1112.0304013111203YesNoNo
1115.0104013111501YesNoNo
1115.0204013111502YesNoNo
1116.0104013111601YesNoNo
1116.0204013111602YesNoNo
111704013111700NoYesNo
112104013112100YesYesNo
1122.0104013112201YesNoNo
1123.0104013112301YesNoNo
1123.0204013112302YesNoNo
1124.0104013112401YesNoNo
1125.0704013112507YesNoYes
1125.1204013112512YesYesYes
1125.1504013112515YesYesNo
1125.1604013112516NoYesNo
1125.1804013112518YesNoYes
1125.1904013112519YesNoNo
1125.2004013112520YesNoNo
1125.2104013112521YesNoNo
1125.2204013112522NoPartlyNo
1125.2304013112523YesYesNo
1125.2404013112524YesYesYes
1126.0104013112601YesNoNo
1126.0204013112602YesNoYes
112704013112700YesNoNo
112904013112900YesNoYes
113104013113100YesYesYes
1132.0104013113201YesNoNo
1132.0204013113202YesNoNo
1132.0404013113204NoYesNo
1133.0104013113301YesYesYes
1135.0204013113502YesNoNo
1135.0304013113503YesPartlyNo
1136.0104013113601YesNoNo
1136.0204013113602YesNoNo
1137.0104013113701YesNoNo
1137.0204013113702YesNoNo
113804013113800YesPartlyYes
113904013113900YesYesYes
114004013114000YesYesYes
114104013114100NoYesNo
114204013114200YesYesYes
1143.0104013114301YesNoYes
1143.0204013114302YesNoNo
1144.0104013114401YesNoNo
1144.0204013114402YesNoNo
114504013114500YesNoNo
114604013114600YesNoNo
1147.0404013114704YesNoNo
114804013114800YesYesYes
114904013114900YesYesYes
115204013115200YesYesYes
115304013115300YesYesYes
115404013115400YesYesYes
115504013115500YesNoNo
1158.0104013115801YesYesNo
1158.0204013115802YesNoYes
115904013115900YesNoNo
116004013116000YesNoNo
116104013116100YesNoNo
1162.0404013116204YesNoNo
116304013116300YesNoNo
116404013116400YesNoNo
116504013116500YesYesYes
1166.0604013116606YesNoNo
1166.1504013116615YesNoNo
1167.0904013116709YesNoNo
1167.3304013116733YesNoNo
1167.3504013116735YesNoNo
1167.3604013116736YesNoNo
116804013116800YesNoNo
116904013116900YesYesNo
117204013117200YesPartlyYes
117304013117300YesYesYes
2172.0104013217201NoYesNo
2172.0404013217204YesNoNo
2175.0104013217501YesNoNo
218004013218000NoYesNo
218304013218300YesNoYes
318404013318400NoYesNo
318704013318700YesNoYes
318804013318800YesYesYes
3191.0104013319101YesNoNo
3191.0304013319103YesNoNo
3191.0404013319104YesYesNo
3192.0204013319202YesYesNo
319304013319300YesNoNo
3194.0104013319401YesNoNo
3197.0504013319705NoYesNo
3197.1004013319710YesNoNo
3198.0104013319801YesNoNo
3198.0204013319802YesNoNo
3199.0204013319902YesNoNo
3200.0204013320002YesNoNo
4201.1304013420113YesNoNo
4201.1604013420116YesNoNo
4202.0604013420206NoYesNo
4204.0104013420401YesNoNo
4205.0304013420503YesNoNo
4205.0604013420506YesNoNo
4207.0804013420708YesNoNo
4207.0904013420709YesNoNo
4210.0104013421001YesNoNo
4210.0204013421002YesNoNo
4211.0104013421101YesNoNo
4213.0204013421302YesYesYes
4213.0304013421303NoYesNo
4213.0404013421304YesYesYes
421404013421400YesYesYes
4215.0104013421501YesYesNo
4215.0204013421502YesYesNo
4216.0104013421601YesNoYes
4216.0204013421602YesNoNo
4217.0104013421701YesNoNo
4217.0204013421702YesNoNo
4218.0204013421802YesNoNo
4219.0104013421901YesNoNo
4219.0204013421902YesNoNo
4220.0104013422001YesNoNo
4221.0204013422102YesNoNo
4221.0304013422103YesNoNo
4221.0604013422106YesNoNo
4221.0704013422107YesNoNo
4222.0304013422203NoYesNo
4222.2304013422223YesNoNo
4223.0104013422301YesNoNo
4224.0104013422401NoYesNo
4226.1804013422618YesNoNo
4226.2504013422625YesNoNo
4226.2704013422627YesNoNo
4226.3004013422630YesNoNo
4226.3304013422633YesNoYes
4226.3404013422634YesNoNo
4226.5404013422654NoYesNo
4226.5504013422655NoYesNo
5228.0104013522801NoYesNo
5228.0204013522802YesYesYes
5229.0304013522903YesNoNo
5229.0404013522904YesNoNo
5230.0204013523002YesNoYes
5231.0204013523102NoYesNo
5231.0404013523104NoYesNo
614704013614700YesYesYes
615304013615300YesNoNo
615404013615400YesNoNo
618204013618200YesNoNo
618404013618400YesNoNo
618804013618800YesNoNo
619104013619100YesNoNo
619204013619200YesNoNo
619304013619300YesNoNo
7233.0504013723305NoYesNo
7233.0604013723306YesNoNo
817604013817600NoYesNo
941004013941000Yes (rural)NoNo
941104013941100NoYesNo
941204013941200Yes (rural)NoNo
941304013941300YesYesYes
981004013981000YesNoNo

Maricopa County census tracts list (sortable table) →

Mohave County: 23 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
940404015940400Yes (rural)YesYes
9501.0204015950102Yes (rural)NoYes
9504.0104015950401Yes (rural)NoNo
9504.0304015950403Yes (rural)NoYes
9504.0404015950404Yes (rural)NoNo
9506.0104015950601Yes (rural)NoNo
9506.0304015950603Yes (rural)NoNo
9507.0304015950703Yes (rural)NoNo
9507.0504015950705Yes (rural)NoNo
9507.0604015950706Yes (rural)NoNo
9514.0404015951404Yes (rural)NoYes
9516.0104015951601Yes (rural)NoNo
9516.0204015951602NoYesNo
9517.0104015951701Yes (rural)NoNo
9517.0204015951702Yes (rural)NoNo
951804015951800Yes (rural)NoYes
951904015951900Yes (rural)YesNo
9520.0504015952005Yes (rural)NoNo
9520.0604015952006Yes (rural)NoNo
952404015952400NoYesNo
9527.0104015952701YesNoNo
9530.0204015953002YesNoNo
9536.0204015953602Yes (rural)NoNo
953804015953800Yes (rural)NoNo
9539.0104015953901NoYesNo
9539.0204015953902NoYesNo
9548.0104015954801NoYesNo
9548.0204015954802Yes (rural)YesYes
9550.0104015955001NoYesNo
9550.0204015955002NoYesNo

Mohave County census tracts list (sortable table) →

Navajo County: 21 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
9400.0804017940008Yes (rural)NoNo
9400.1004017940010Yes (rural)NoNo
9400.1104017940011Yes (rural)NoNo
9400.1204017940012Yes (rural)NoNo
9400.1304017940013Yes (rural)NoNo
9400.1404017940014Yes (rural)NoNo
9400.1504017940015Yes (rural)NoNo
940104017940100Yes (rural)NoNo
9403.0104017940301Yes (rural)NoNo
9403.0204017940302Yes (rural)NoYes
942304017942300Yes (rural)NoNo
942404017942400Yes (rural)NoNo
942504017942500Yes (rural)NoNo
960104017960100Yes (rural)NoNo
960204017960200Yes (rural)NoYes
960404017960400Yes (rural)NoYes
960504017960500NoYesNo
960604017960600Yes (rural)NoNo
961304017961300Yes (rural)NoNo
963304017963300NoYesNo
9648.0204017964802Yes (rural)NoNo
9652.0204017965202Yes (rural)NoNo
9653.0104017965301Yes (rural)YesNo
9653.0204017965302NoYesNo

Navajo County census tracts list (sortable table) →

Pima County: 88 OZ 2.0 eligible, 36 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
104019000100YesYesYes
204019000200YesYesNo
304019000300YesYesYes
4.0104019000401NoYesNo
4.0204019000402YesYesNo
5.0104019000501YesNoNo
5.0204019000502YesNoNo
804019000800YesYesYes
1104019001100YesNoNo
1204019001200YesYesNo
13.0204019001302YesYesYes
13.0304019001303YesYesNo
13.0404019001304YesNoNo
1404019001400YesNoNo
1504019001500YesNoNo
18.0104019001801YesYesNo
2004019002000YesNoNo
22.0104019002201YesYesYes
22.0204019002202YesYesNo
2304019002300YesYesYes
2404019002400YesNoNo
25.0304019002503YesNoNo
25.0404019002504YesNoNo
25.0504019002505YesNoNo
25.0804019002508YesNoNo
25.0904019002509NoYesNo
26.0204019002602YesNoYes
26.0304019002603YesNoNo
26.0404019002604YesNoNo
27.0204019002702YesNoNo
27.0304019002703YesNoNo
27.0404019002704YesNoNo
28.0104019002801YesNoNo
28.0204019002802YesNoNo
28.0304019002803YesNoNo
29.0104019002901YesYesNo
31.0204019003102YesNoYes
31.0304019003103YesNoNo
31.0404019003104YesNoNo
32.0204019003202YesNoNo
33.0304019003303YesNoYes
35.0304019003503YesNoNo
35.0504019003505YesPartlyYes
35.0604019003506YesYesNo
37.0204019003702YesNoNo
37.0404019003704YesNoNo
37.0504019003705YesNoNo
37.0604019003706YesNoNo
37.0704019003707YesNoNo
38.0104019003801YesNoNo
38.0204019003802YesYesNo
39.0104019003901YesNoYes
39.0304019003903YesNoNo
40.2904019004029YesNoNo
40.3304019004033YesNoNo
40.3404019004034YesNoNo
40.3504019004035YesNoNo
40.6704019004067YesYesNo
40.6904019004069YesNoYes
40.7004019004070YesNoNo
40.7104019004071YesNoNo
40.7504019004075NoYesNo
40.7604019004076YesYesNo
41.1204019004112YesYesNo
41.1404019004114YesNoNo
41.1504019004115YesYesYes
41.1604019004116YesYesNo
41.1704019004117YesYesNo
41.2204019004122NoYesNo
41.3104019004131NoYesNo
43.2004019004320YesNoNo
43.2204019004322YesNoNo
43.2704019004327Yes (rural)NoNo
43.4004019004340Yes (rural)NoNo
44.0704019004407YesNoNo
44.1504019004415YesNoNo
44.3204019004432YesNoNo
45.0504019004505YesNoNo
45.0604019004506YesNoNo
45.0804019004508YesNoNo
45.1004019004510YesNoYes
45.1104019004511YesNoYes
45.1204019004512YesNoYes
45.1304019004513YesNoNo
45.1404019004514YesYesNo
45.1504019004515YesYesYes
46.1304019004613NoYesNo
46.2604019004626YesNoNo
46.3004019004630YesNoNo
5404019005400YesNoYes
940804019940800Yes (rural)NoYes
940904019940900YesYesNo
941004019941000YesPartlyNo
941104019941100Yes (rural)NoNo
9800.0104019980001NoYesNo
9800.0204019980002NoYesNo
980104019980100NoPartlyNo
980404019980400NoYesNo

Pima County census tracts list (sortable table) →

Pinal County: 28 OZ 2.0 eligible, 12 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
3.0904021000309YesNoNo
3.1004021000310YesYesYes
3.1504021000315YesNoNo
3.1704021000317YesNoNo
3.2004021000320YesNoNo
3.2104021000321YesNoNo
404021000400Yes (rural)YesYes
704021000700Yes (rural)YesNo
8.0404021000804Yes (rural)NoNo
9.0304021000903NoPartlyNo
9.0404021000904Yes (rural)YesYes
1004021001000Yes (rural)YesYes
1204021001200YesNoNo
13.0304021001303YesNoNo
13.0604021001306YesNoNo
13.0804021001308YesNoNo
14.0304021001403YesNoNo
14.0604021001406YesNoYes
14.0704021001407YesNoNo
1504021001500YesYesYes
1904021001900YesYesYes
20.0104021002001YesNoNo
20.0404021002004Yes (rural)NoNo
21.0504021002105NoPartlyNo
21.0604021002106Yes (rural)PartlyNo
21.0704021002107NoYesNo
2204021002200Yes (rural)NoNo
2304021002300NoYesNo
2404021002400Yes (rural)NoNo
941204021941200Yes (rural)NoNo
941304021941300YesNoYes
9414.0104021941401YesNoNo

Pinal County census tracts list (sortable table) →

Santa Cruz County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
9661.0304023966103Yes (rural)NoNo
9661.0604023966106Yes (rural)NoNo
9661.0804023966108Yes (rural)NoYes
966204023966200Yes (rural)NoYes
9663.0204023966302Yes (rural)YesNo
9664.0104023966401Yes (rural)NoNo
9664.0204023966402Yes (rural)YesNo

Santa Cruz County census tracts list (sortable table) →

Yavapai County: 14 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
2.0504025000205Yes (rural)NoNo
2.0804025000208Yes (rural)NoNo
6.0904025000609Yes (rural)NoNo
6.1404025000614Yes (rural)YesNo
6.1504025000615Yes (rural)YesYes
7.0204025000702Yes (rural)NoNo
9.0104025000901Yes (rural)YesNo
9.0204025000902Yes (rural)YesNo
10.0304025001003Yes (rural)NoNo
14.0104025001401Yes (rural)NoNo
16.0104025001601NoYesNo
19.0104025001901Yes (rural)NoYes
20.0204025002002Yes (rural)NoNo
20.0704025002007Yes (rural)NoYes
2104025002100Yes (rural)YesNo

Yavapai County census tracts list (sortable table) →

Yuma County: 24 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)Nominated
104027000100YesYesYes
204027000200YesNoNo
3.0104027000301YesNoYes
3.0204027000302YesNoNo
4.0304027000403YesNoNo
4.0404027000404YesNoNo
604027000600YesNoNo
704027000700YesYesNo
804027000800YesNoNo
9.0204027000902YesNoNo
9.0704027000907YesNoNo
10.0404027001004YesNoNo
109.1304027010913YesYesYes
109.1404027010914YesNoNo
109.1604027010916YesNoNo
11004027011000YesNoNo
111.1804027011118YesNoNo
111.2204027011122YesNoNo
112.0204027011202Yes (rural)YesYes
114.0304027011403Yes (rural)YesYes
114.0704027011407Yes (rural)NoNo
115.0104027011501Yes (rural)YesYes
115.0604027011506Yes (rural)NoNo
116.0104027011601Yes (rural)YesYes
116.0204027011602NoYesNo
12104027012100NoYesNo

Yuma County census tracts list (sortable table) →

Get notified when Treasury certifies Arizona's OZ 2.0 nominations

One email the moment Arizona's governor submits nominations to Treasury. One more when Treasury certifies.

Arizona Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Arizona nominated?

Arizona nominated 125 census tracts, according to Arizona Commerce Authority (July 7, 2026). 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.

How many census tracts in Arizona are eligible for Opportunity Zone 2.0?

506 tracts, 140 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 500). Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones. We use Treasury's current count, so the cap is computed from 506.

How many tracts can Arizona nominate?

Up to 127. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Arizona's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Arizona, the Arizona Commerce Authority (ACA) runs the state process.

Are Arizona's nominated tracts official Opportunity Zones yet?

Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and zones take effect January 1, 2027.

When was Arizona's community nomination deadline?

Arizona's published community/local input deadline was Mid-May 2026. That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in Arizona get a bigger tax break?

Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Arizona has 140 rural eligible tracts, per Treasury's September 2026 eligibility data.

Where can I check Arizona's nominated tracts?

Look up any address or tract with the free tract lookup at https://opportunityzoneinvest.com/tools/tract-lookup/. Every nominated GEOID is checked against the IRS Rev. Proc. 2026-14 appendix.

Data as of October 20, 2026 · Arizona data last changed Oct 17, 2026 · How we source this