Arizona Opportunity Zones 2.0
As of October 11, 2026, Arizona has nominated 125 census tracts for Opportunity Zone 2.0, according to Arizona Commerce Authority (announced Jul 7, 2026). It has 500 eligible tracts and a computed cap of 125. Treasury certification will settle the final count; certified zones take effect January 1, 2027.
Arizona has 500 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 125 tracts nominated (incl. 3 off-list) · Jul 7, 2026. Status as of October 11, 2026.
Eligible: 500 tracts (137 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 125 (25%, rounded up).
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 500 census tracts eligible under OBBBA and can nominate up to 125 tracts.
Filed (July 7, 2026): According to the Arizona Commerce Authority, Gov. Katie Hobbs nominated 125 Arizona census tracts for OZ 2.0 designation 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 (not on the Rev. Proc. 2026-14 eligible list); Treasury certification will settle the final count. Designations take effect January 1, 2027.
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).
Where Arizona is in the process
Arizona OZ 2.0 eligible census tracts by county
The full list of 500 Arizona census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 14 counties. Each entry shows the tract number and its 11-digit Census GEOID. If a tract is not listed here, it is not eligible for OZ 2.0 designation.
Eligible is not designated. The governor can nominate up to 125 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 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations 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.
Maricopa County — 238 eligible tracts (2 rural)
Tract 405.06 (04013040506) · Tract 405.41 (04013040541) · Tract 506.03 (04013050603) · Tract 608.01 (04013060801) · Tract 609.02 (04013060902) · Tract 610.38 (04013061038) · Tract 610.42 (04013061042) · Tract 610.46 (04013061046) · Tract 610.63 (04013061063) · Tract 611 (04013061100) · Tract 612 (04013061200) · Tract 613 (04013061300) · Tract 614.01 (04013061401) · Tract 715.05 (04013071505) · Tract 717.02 (04013071702) · Tract 718.01 (04013071801) · Tract 718.02 (04013071802) · Tract 719.10 (04013071910) · Tract 719.12 (04013071912) · Tract 719.13 (04013071913) · Tract 820.02 (04013082002) · Tract 820.09 (04013082009) · Tract 820.22 (04013082022) · Tract 820.28 (04013082028) · Tract 830 (04013083000) · Tract 923.05 (04013092305) · Tract 923.11 (04013092311) · Tract 923.12 (04013092312) · Tract 924.01 (04013092401) · Tract 926 (04013092600) · Tract 927.05 (04013092705) · Tract 927.16 (04013092716) · Tract 927.17 (04013092717) · Tract 927.24 (04013092724) · Tract 928.01 (04013092801) · Tract 928.02 (04013092802) · Tract 929 (04013092900) · Tract 930.01 (04013093001) · Tract 930.02 (04013093002) · Tract 931.01 (04013093101) · Tract 931.04 (04013093104) · Tract 931.05 (04013093105) · Tract 931.06 (04013093106) · Tract 932 (04013093200) · Tract 1033.04 (04013103304) · Tract 1033.05 (04013103305) · Tract 1033.06 (04013103306) · Tract 1036.09 (04013103609) · Tract 1036.15 (04013103615) · Tract 1037.01 (04013103701) · Tract 1040 (04013104000) · Tract 1041 (04013104100) · Tract 1042.04 (04013104204) · Tract 1043.02 (04013104302) · Tract 1044.01 (04013104401) · Tract 1044.02 (04013104402) · Tract 1045.01 (04013104501) · Tract 1045.02 (04013104502) · Tract 1046 (04013104600) · Tract 1047.01 (04013104701) · Tract 1047.02 (04013104702) · Tract 1055.01 (04013105501) · Tract 1055.02 (04013105502) · Tract 1055.03 (04013105503) · Tract 1056.02 (04013105602) · Tract 1060.01 (04013106001) · Tract 1060.02 (04013106002) · Tract 1067.01 (04013106701) · Tract 1068.01 (04013106801) · Tract 1070.01 (04013107001) · Tract 1071.02 (04013107102) · Tract 1072.01 (04013107201) · Tract 1074.02 (04013107402) · Tract 1074.03 (04013107403) · Tract 1074.04 (04013107404) · Tract 1085.01 (04013108501) · Tract 1086.01 (04013108601) · Tract 1089.02 (04013108902) · Tract 1090.01 (04013109001) · Tract 1090.02 (04013109002) · Tract 1090.03 (04013109003) · Tract 1091.01 (04013109101) · Tract 1091.02 (04013109102) · Tract 1092 (04013109200) · Tract 1093 (04013109300) · Tract 1094.01 (04013109401) · Tract 1096.01 (04013109601) · Tract 1096.02 (04013109602) · Tract 1096.04 (04013109604) · Tract 1097.02 (04013109702) · Tract 1097.03 (04013109703) · Tract 1097.04 (04013109704) · Tract 1097.06 (04013109706) · Tract 1097.07 (04013109707) · Tract 1098.01 (04013109801) · Tract 1099 (04013109900) · Tract 1101 (04013110100) · Tract 1105.01 (04013110501) · Tract 1105.02 (04013110502) · Tract 1107.01 (04013110701) · Tract 1108.01 (04013110801) · Tract 1112.01 (04013111201) · Tract 1112.03 (04013111203) · Tract 1115.01 (04013111501) · Tract 1115.02 (04013111502) · Tract 1116.01 (04013111601) · Tract 1116.02 (04013111602) · Tract 1121 (04013112100) · Tract 1122.01 (04013112201) · Tract 1123.01 (04013112301) · Tract 1123.02 (04013112302) · Tract 1124.01 (04013112401) · Tract 1125.07 (04013112507) · Tract 1125.12 (04013112512) · Tract 1125.15 (04013112515) · Tract 1125.18 (04013112518) · Tract 1125.19 (04013112519) · Tract 1125.20 (04013112520) · Tract 1125.21 (04013112521) · Tract 1125.23 (04013112523) · Tract 1125.24 (04013112524) · Tract 1126.01 (04013112601) · Tract 1126.02 (04013112602) · Tract 1127 (04013112700) · Tract 1129 (04013112900) · Tract 1131 (04013113100) · Tract 1132.01 (04013113201) · Tract 1132.02 (04013113202) · Tract 1133.01 (04013113301) · Tract 1135.02 (04013113502) · Tract 1135.03 (04013113503) · Tract 1136.01 (04013113601) · Tract 1136.02 (04013113602) · Tract 1137.01 (04013113701) · Tract 1137.02 (04013113702) · Tract 1138 (04013113800) · Tract 1139 (04013113900) · Tract 1140 (04013114000) · Tract 1142 (04013114200) · Tract 1143.01 (04013114301) · Tract 1143.02 (04013114302) · Tract 1144.01 (04013114401) · Tract 1144.02 (04013114402) · Tract 1145 (04013114500) · Tract 1146 (04013114600) · Tract 1147.04 (04013114704) · Tract 1148 (04013114800) · Tract 1149 (04013114900) · Tract 1152 (04013115200) · Tract 1153 (04013115300) · Tract 1154 (04013115400) · Tract 1155 (04013115500) · Tract 1158.01 (04013115801) · Tract 1158.02 (04013115802) · Tract 1159 (04013115900) · Tract 1160 (04013116000) · Tract 1161 (04013116100) · Tract 1162.04 (04013116204) · Tract 1163 (04013116300) · Tract 1164 (04013116400) · Tract 1165 (04013116500) · Tract 1166.06 (04013116606) · Tract 1166.15 (04013116615) · Tract 1167.09 (04013116709) · Tract 1167.35 (04013116735) · Tract 1167.36 (04013116736) · Tract 1168 (04013116800) · Tract 1169 (04013116900) · Tract 1172 (04013117200) · Tract 1173 (04013117300) · Tract 2172.04 (04013217204) · Tract 2175.01 (04013217501) · Tract 2183 (04013218300) · Tract 3187 (04013318700) · Tract 3188 (04013318800) · Tract 3191.01 (04013319101) · Tract 3191.03 (04013319103) · Tract 3191.04 (04013319104) · Tract 3192.02 (04013319202) · Tract 3193 (04013319300) · Tract 3194.01 (04013319401) · Tract 3197.10 (04013319710) · Tract 3198.02 (04013319802) · Tract 3199.02 (04013319902) · Tract 3200.02 (04013320002) · Tract 4201.13 (04013420113) · Tract 4201.16 (04013420116) · Tract 4204.01 (04013420401) · Tract 4205.03 (04013420503) · Tract 4205.06 (04013420506) · Tract 4207.08 (04013420708) · Tract 4207.09 (04013420709) · Tract 4210.01 (04013421001) · Tract 4210.02 (04013421002) · Tract 4211.01 (04013421101) · Tract 4213.02 (04013421302) · Tract 4213.04 (04013421304) · Tract 4214 (04013421400) · Tract 4215.01 (04013421501) · Tract 4215.02 (04013421502) · Tract 4216.01 (04013421601) · Tract 4216.02 (04013421602) · Tract 4217.01 (04013421701) · Tract 4217.02 (04013421702) · Tract 4218.02 (04013421802) · Tract 4219.01 (04013421901) · Tract 4219.02 (04013421902) · Tract 4220.01 (04013422001) · Tract 4221.02 (04013422102) · Tract 4221.03 (04013422103) · Tract 4221.06 (04013422106) · Tract 4221.07 (04013422107) · Tract 4222.23 (04013422223) · Tract 4223.01 (04013422301) · Tract 4226.18 (04013422618) · Tract 4226.25 (04013422625) · Tract 4226.27 (04013422627) · Tract 4226.30 (04013422630) · Tract 4226.33 (04013422633) · Tract 4226.34 (04013422634) · Tract 5228.02 (04013522802) · Tract 5229.03 (04013522903) · Tract 5229.04 (04013522904) · Tract 5230.02 (04013523002) · Tract 6147 (04013614700) · Tract 6153 (04013615300) · Tract 6154 (04013615400) · Tract 6182 (04013618200) · Tract 6184 (04013618400) · Tract 6188 (04013618800) · Tract 6191 (04013619100) · Tract 6192 (04013619200) · Tract 6193 (04013619300) · Tract 7233.06 (04013723306) · Tract 9410 (04013941000) rural · Tract 9412 (04013941200) rural · Tract 9413 (04013941300) · Tract 9810 (04013981000)
Pima County — 88 eligible tracts (4 rural)
Tract 1 (04019000100) · Tract 2 (04019000200) · Tract 3 (04019000300) · Tract 4.02 (04019000402) · Tract 5.01 (04019000501) · Tract 5.02 (04019000502) · Tract 8 (04019000800) · Tract 11 (04019001100) · Tract 12 (04019001200) · Tract 13.02 (04019001302) · Tract 13.03 (04019001303) · Tract 13.04 (04019001304) · Tract 14 (04019001400) · Tract 15 (04019001500) · Tract 18.01 (04019001801) · Tract 20 (04019002000) · Tract 22.01 (04019002201) · Tract 22.02 (04019002202) · Tract 23 (04019002300) · Tract 24 (04019002400) · Tract 25.03 (04019002503) · Tract 25.04 (04019002504) · Tract 25.05 (04019002505) · Tract 25.08 (04019002508) · Tract 26.02 (04019002602) · Tract 26.03 (04019002603) · Tract 26.04 (04019002604) · Tract 27.02 (04019002702) · Tract 27.03 (04019002703) · Tract 27.04 (04019002704) · Tract 28.01 (04019002801) · Tract 28.02 (04019002802) · Tract 28.03 (04019002803) · Tract 29.01 (04019002901) · Tract 31.02 (04019003102) · Tract 31.03 (04019003103) · Tract 31.04 (04019003104) · Tract 32.02 (04019003202) · Tract 33.03 (04019003303) · Tract 35.03 (04019003503) · Tract 35.05 (04019003505) · Tract 35.06 (04019003506) · Tract 37.02 (04019003702) · Tract 37.04 (04019003704) · Tract 37.05 (04019003705) · Tract 37.06 (04019003706) · Tract 37.07 (04019003707) · Tract 38.01 (04019003801) · Tract 38.02 (04019003802) · Tract 39.01 (04019003901) · Tract 39.03 (04019003903) · Tract 40.29 (04019004029) · Tract 40.33 (04019004033) · Tract 40.34 (04019004034) · Tract 40.35 (04019004035) · Tract 40.67 (04019004067) · Tract 40.69 (04019004069) · Tract 40.70 (04019004070) · Tract 40.71 (04019004071) · Tract 40.76 (04019004076) · Tract 41.12 (04019004112) · Tract 41.14 (04019004114) · Tract 41.15 (04019004115) · Tract 41.16 (04019004116) · Tract 41.17 (04019004117) · Tract 43.20 (04019004320) · Tract 43.22 (04019004322) · Tract 43.27 (04019004327) rural · Tract 43.40 (04019004340) rural · Tract 44.07 (04019004407) · Tract 44.15 (04019004415) · Tract 44.32 (04019004432) · Tract 45.05 (04019004505) · Tract 45.06 (04019004506) · Tract 45.08 (04019004508) · Tract 45.10 (04019004510) · Tract 45.11 (04019004511) · Tract 45.12 (04019004512) · Tract 45.13 (04019004513) · Tract 45.14 (04019004514) · Tract 45.15 (04019004515) · Tract 46.26 (04019004626) · Tract 46.30 (04019004630) · Tract 54 (04019005400) · Tract 9408 (04019940800) rural · Tract 9409 (04019940900) · Tract 9410 (04019941000) · Tract 9411 (04019941100) rural
Pinal County — 28 eligible tracts (10 rural)
Tract 3.09 (04021000309) · Tract 3.10 (04021000310) · Tract 3.15 (04021000315) · Tract 3.17 (04021000317) · Tract 3.20 (04021000320) · Tract 3.21 (04021000321) · Tract 4 (04021000400) rural · Tract 7 (04021000700) rural · Tract 8.04 (04021000804) rural · Tract 9.04 (04021000904) rural · Tract 10 (04021001000) rural · Tract 12 (04021001200) · Tract 13.03 (04021001303) · Tract 13.06 (04021001306) · Tract 13.08 (04021001308) · Tract 14.03 (04021001403) · Tract 14.06 (04021001406) · Tract 14.07 (04021001407) · Tract 15 (04021001500) · Tract 19 (04021001900) · Tract 20.01 (04021002001) · Tract 20.04 (04021002004) rural · Tract 21.06 (04021002106) rural · Tract 22 (04021002200) rural · Tract 24 (04021002400) rural · Tract 9412 (04021941200) rural · Tract 9413 (04021941300) · Tract 9414.01 (04021941401)
Yuma County — 24 eligible tracts (6 rural)
Tract 1 (04027000100) · Tract 2 (04027000200) · Tract 3.01 (04027000301) · Tract 3.02 (04027000302) · Tract 4.03 (04027000403) · Tract 4.04 (04027000404) · Tract 6 (04027000600) · Tract 7 (04027000700) · Tract 8 (04027000800) · Tract 9.02 (04027000902) · Tract 9.07 (04027000907) · Tract 10.04 (04027001004) · Tract 109.13 (04027010913) · Tract 109.14 (04027010914) · Tract 109.16 (04027010916) · Tract 110 (04027011000) · Tract 111.18 (04027011118) · Tract 111.22 (04027011122) · Tract 112.02 (04027011202) rural · Tract 114.03 (04027011403) rural · Tract 114.07 (04027011407) rural · Tract 115.01 (04027011501) rural · Tract 115.06 (04027011506) rural · Tract 116.01 (04027011601) rural
Mohave County — 22 eligible tracts (20 rural)
Tract 9404 (04015940400) rural · Tract 9501.02 (04015950102) rural · Tract 9504.01 (04015950401) rural · Tract 9504.03 (04015950403) rural · Tract 9504.04 (04015950404) rural · Tract 9506.01 (04015950601) rural · Tract 9506.03 (04015950603) rural · Tract 9507.03 (04015950703) rural · Tract 9507.05 (04015950705) rural · Tract 9507.06 (04015950706) rural · Tract 9514.04 (04015951404) rural · Tract 9516.01 (04015951601) rural · Tract 9517.01 (04015951701) rural · Tract 9517.02 (04015951702) rural · Tract 9518 (04015951800) rural · Tract 9519 (04015951900) rural · Tract 9520.06 (04015952006) rural · Tract 9527.01 (04015952701) · Tract 9530.02 (04015953002) · Tract 9536.02 (04015953602) rural · Tract 9538 (04015953800) rural · Tract 9548.02 (04015954802) rural
Navajo County — 21 eligible tracts (21 rural)
Tract 9400.08 (04017940008) rural · Tract 9400.10 (04017940010) rural · Tract 9400.11 (04017940011) rural · Tract 9400.12 (04017940012) rural · Tract 9400.13 (04017940013) rural · Tract 9400.14 (04017940014) rural · Tract 9400.15 (04017940015) rural · Tract 9401 (04017940100) rural · Tract 9403.01 (04017940301) rural · Tract 9403.02 (04017940302) rural · Tract 9423 (04017942300) rural · Tract 9424 (04017942400) rural · Tract 9425 (04017942500) rural · Tract 9601 (04017960100) rural · Tract 9602 (04017960200) rural · Tract 9604 (04017960400) rural · Tract 9606 (04017960600) rural · Tract 9613 (04017961300) rural · Tract 9648.02 (04017964802) rural · Tract 9652.02 (04017965202) rural · Tract 9653.01 (04017965301) rural
Cochise County — 15 eligible tracts (15 rural)
Tract 1.01 (04003000101) rural · Tract 1.02 (04003000102) rural · Tract 5.02 (04003000502) rural · Tract 5.03 (04003000503) rural · Tract 6 (04003000600) rural · Tract 7 (04003000700) rural · Tract 8 (04003000800) rural · Tract 9.01 (04003000901) rural · Tract 9.02 (04003000902) rural · Tract 11 (04003001100) rural · Tract 12 (04003001200) rural · Tract 13.01 (04003001301) rural · Tract 15.01 (04003001501) rural · Tract 15.02 (04003001502) rural · Tract 16.02 (04003001602) rural
Apache County — 14 eligible tracts (14 rural)
Tract 9426 (04001942600) rural · Tract 9427 (04001942700) rural · Tract 9440 (04001944000) rural · Tract 9441 (04001944100) rural · Tract 9442.01 (04001944201) rural · Tract 9442.02 (04001944202) rural · Tract 9443.01 (04001944301) rural · Tract 9443.02 (04001944302) rural · Tract 9449.01 (04001944901) rural · Tract 9449.02 (04001944902) rural · Tract 9450.01 (04001945001) rural · Tract 9450.02 (04001945002) rural · Tract 9451 (04001945100) rural · Tract 9702.02 (04001970202) rural
Coconino County — 13 eligible tracts (8 rural)
Tract 3.02 (04005000302) · Tract 8 (04005000800) · Tract 9.02 (04005000902) · Tract 10 (04005001000) · Tract 11.04 (04005001104) · Tract 16.01 (04005001601) rural · Tract 9422.01 (04005942201) rural · Tract 9422.02 (04005942202) rural · Tract 9449 (04005944900) rural · Tract 9450 (04005945000) rural · Tract 9451 (04005945100) rural · Tract 9452 (04005945200) rural · Tract 9800 (04005980000) rural
Yavapai County — 13 eligible tracts (13 rural)
Tract 2.05 (04025000205) rural · Tract 2.08 (04025000208) rural · Tract 6.09 (04025000609) rural · Tract 6.14 (04025000614) rural · Tract 6.15 (04025000615) rural · Tract 7.02 (04025000702) rural · Tract 9.01 (04025000901) rural · Tract 9.02 (04025000902) rural · Tract 14.01 (04025001401) rural · Tract 19.01 (04025001901) rural · Tract 20.02 (04025002002) rural · Tract 20.07 (04025002007) rural · Tract 21 (04025002100) rural
Gila County — 8 eligible tracts (8 rural)
Tract 6 (04007000600) rural · Tract 7 (04007000700) rural · Tract 8 (04007000800) rural · Tract 9 (04007000900) rural · Tract 11 (04007001100) rural · Tract 13 (04007001300) rural · Tract 9402 (04007940200) rural · Tract 9404 (04007940400) rural
Santa Cruz County — 7 eligible tracts (7 rural)
Tract 9661.03 (04023966103) rural · Tract 9661.06 (04023966106) rural · Tract 9661.08 (04023966108) rural · Tract 9662 (04023966200) rural · Tract 9663.02 (04023966302) rural · Tract 9664.01 (04023966401) rural · Tract 9664.02 (04023966402) rural
La Paz County — 6 eligible tracts (6 rural)
Tract 201.01 (04012020101) rural · Tract 202.01 (04012020201) rural · Tract 205.01 (04012020501) rural · Tract 205.03 (04012020503) rural · Tract 206.02 (04012020602) rural · Tract 9403 (04012940300) rural
Graham County — 3 eligible tracts (3 rural)
Tract 9405 (04009940500) rural · Tract 9614 (04009961400) rural · Tract 9615 (04009961500) rural
Top cities in Arizona
Qualified Opportunity Funds investing in Arizona
Top 6 of Qualified Opportunity Funds with stated investment activity in Arizona. Each profile lists sponsor, focus, and contact details.
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?
500 tracts, of which 137 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.
How many tracts can Arizona nominate?
Up to 125. 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 designations 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 137 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Arizona data last changed Oct 1, 2026 · How we source this