Colorado Opportunity Zones 2.0
As of October 11, 2026, Colorado has nominated 91 of its 362 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to OEDIT (announced Sep 28, 2026). These are nominations, not designations: they await U.S. Treasury certification, and certified zones take effect January 1, 2027.
Colorado has 362 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 91 tracts · Sep 28, 2026. Status as of October 11, 2026.
Pending Treasury certification. A spokesperson for Gov. Polis's office told The Colorado Sun on October 3 that the state anticipates Treasury action by the end of November. OEDIT says Treasury identified 362 eligible Colorado tracts.
Eligible: 362 tracts (101 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 91 (25%, rounded up). The original IRS appendix lists 360 Colorado tracts (cap 90); the state cites the higher Treasury figure.
Sources: OEDIT · The Colorado Sun · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Colorado OZ 2.0 Selection Process
The Colorado Office of Economic Development and International Trade (OEDIT) leads Colorado's OZ 2.0 selection process. Treasury identified 362 eligible Colorado tracts and invited the state to submit up to 25%, or 91 tracts. On September 28, 2026, Governor Jared Polis announced Colorado submitted the maximum 91 (28 rural), pending Treasury certification. (The IRS Rev. Proc. 2026-14 appendix lists 360 Colorado tracts; OEDIT cites Treasury's figure of 362, which is the denominator we use.)
Process:
- Early 2026: OEDIT engaged local governments, economic development organizations, and community leaders to inform the selection criteria.
- Spring 2026: OEDIT announced plans for a public GIS tool to let residents, developers, and communities explore eligible tracts.
- Late Spring 2026: Community feedback window closes. Specific deadline to be announced.
- Summer 2026: OEDIT reviews submissions and recommends tracts to Governor Jared Polis.
- September 28, 2026: Governor Polis announced Colorado submitted 91 census tracts for federal designation (pending Treasury certification; designations effective January 1, 2027).
Sources: OEDIT press release, Sep 28, 2026; Colorado Opportunity Zone Program (OEDIT).
Visit OEDIT (Office of Economic Development and International Trade) →
Where Colorado is in the process
Colorado OZ 2.0 eligible census tracts by county
The full list of 360 Colorado census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 51 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 91 of these tracts (the 25% cap). 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.
Denver County — 51 eligible tracts
Tract 7.05 (08031000705) · Tract 7.06 (08031000706) · Tract 8 (08031000800) · Tract 9.02 (08031000902) · Tract 9.03 (08031000903) · Tract 9.04 (08031000904) · Tract 10 (08031001000) · Tract 13.02 (08031001302) · Tract 14.01 (08031001401) · Tract 14.02 (08031001402) · Tract 14.03 (08031001403) · Tract 15 (08031001500) · Tract 19.01 (08031001901) · Tract 24.05 (08031002405) · Tract 26.04 (08031002604) · Tract 35.01 (08031003501) · Tract 35.02 (08031003502) · Tract 36.02 (08031003602) · Tract 40.05 (08031004005) · Tract 41.01 (08031004101) · Tract 41.02 (08031004102) · Tract 43.07 (08031004307) · Tract 44.04 (08031004404) · Tract 45.03 (08031004503) · Tract 45.04 (08031004504) · Tract 45.05 (08031004505) · Tract 45.06 (08031004506) · Tract 46.01 (08031004601) · Tract 46.02 (08031004602) · Tract 46.03 (08031004603) · Tract 50.03 (08031005003) · Tract 50.04 (08031005004) · Tract 51.04 (08031005104) · Tract 68.10 (08031006810) · Tract 68.13 (08031006813) · Tract 68.14 (08031006814) · Tract 68.16 (08031006816) · Tract 68.18 (08031006818) · Tract 69.02 (08031006902) · Tract 70.06 (08031007006) · Tract 70.37 (08031007037) · Tract 70.90 (08031007090) · Tract 70.91 (08031007091) · Tract 83.04 (08031008304) · Tract 83.05 (08031008305) · Tract 83.06 (08031008306) · Tract 83.91 (08031008391) · Tract 155 (08031015500) · Tract 156 (08031015600) · Tract 157 (08031015700) · Tract 158 (08031015800)
Adams County — 43 eligible tracts (2 rural)
Tract 78.01 (08001007801) · Tract 78.02 (08001007802) · Tract 79 (08001007900) · Tract 81 (08001008100) · Tract 83.08 (08001008308) · Tract 83.09 (08001008309) · Tract 85.05 (08001008505) · Tract 85.06 (08001008506) · Tract 85.08 (08001008508) · Tract 85.33 (08001008533) · Tract 85.54 (08001008554) · Tract 86.03 (08001008603) rural · Tract 86.06 (08001008606) rural · Tract 87.05 (08001008705) · Tract 87.06 (08001008706) · Tract 87.09 (08001008709) · Tract 88.01 (08001008801) · Tract 88.02 (08001008802) · Tract 90.01 (08001009001) · Tract 90.04 (08001009004) · Tract 91.03 (08001009103) · Tract 92.02 (08001009202) · Tract 92.03 (08001009203) · Tract 92.07 (08001009207) · Tract 93.06 (08001009306) · Tract 93.07 (08001009307) · Tract 93.08 (08001009308) · Tract 93.09 (08001009309) · Tract 93.10 (08001009310) · Tract 93.16 (08001009316) · Tract 93.18 (08001009318) · Tract 93.19 (08001009319) · Tract 93.20 (08001009320) · Tract 93.21 (08001009321) · Tract 93.22 (08001009322) · Tract 94.07 (08001009407) · Tract 95.01 (08001009501) · Tract 96.03 (08001009603) · Tract 96.04 (08001009604) · Tract 96.06 (08001009606) · Tract 97.51 (08001009751) · Tract 97.52 (08001009752) · Tract 150 (08001015000)
Arapahoe County — 38 eligible tracts
Tract 49.51 (08005004951) · Tract 55.51 (08005005551) · Tract 55.52 (08005005552) · Tract 57.02 (08005005702) · Tract 65.01 (08005006501) · Tract 66.01 (08005006601) · Tract 72.01 (08005007201) · Tract 72.02 (08005007202) · Tract 73.01 (08005007301) · Tract 73.02 (08005007302) · Tract 74 (08005007400) · Tract 75 (08005007500) · Tract 76 (08005007600) · Tract 77.02 (08005007702) · Tract 77.03 (08005007703) · Tract 77.04 (08005007704) · Tract 801 (08005080100) · Tract 806 (08005080600) · Tract 808 (08005080800) · Tract 810.01 (08005081001) · Tract 810.02 (08005081002) · Tract 811.01 (08005081101) · Tract 811.02 (08005081102) · Tract 812 (08005081200) · Tract 815 (08005081500) · Tract 816 (08005081600) · Tract 818 (08005081800) · Tract 820 (08005082000) · Tract 821 (08005082100) · Tract 824 (08005082400) · Tract 826 (08005082600) · Tract 845 (08005084500) · Tract 860.02 (08005086002) · Tract 869 (08005086900) · Tract 870 (08005087000) · Tract 871 (08005087100) · Tract 873.01 (08005087301) · Tract 873.02 (08005087302)
El Paso County — 36 eligible tracts
Tract 1.04 (08041000104) · Tract 3.01 (08041000301) · Tract 3.02 (08041000302) · Tract 11.01 (08041001101) · Tract 11.04 (08041001104) · Tract 13.02 (08041001302) · Tract 17 (08041001700) · Tract 19.01 (08041001901) · Tract 19.02 (08041001902) · Tract 20 (08041002000) · Tract 21.01 (08041002101) · Tract 21.02 (08041002102) · Tract 23 (08041002300) · Tract 28.01 (08041002801) · Tract 29.01 (08041002901) · Tract 29.02 (08041002902) · Tract 30.01 (08041003001) · Tract 33.03 (08041003303) · Tract 33.08 (08041003308) · Tract 38.02 (08041003802) · Tract 40.09 (08041004009) · Tract 44.05 (08041004405) · Tract 44.06 (08041004406) · Tract 45.01 (08041004501) · Tract 45.07 (08041004507) · Tract 45.13 (08041004513) · Tract 50 (08041005000) · Tract 52.01 (08041005201) · Tract 53 (08041005300) · Tract 54 (08041005400) · Tract 55.02 (08041005502) · Tract 60 (08041006000) · Tract 61 (08041006100) · Tract 62 (08041006200) · Tract 63.02 (08041006302) · Tract 80 (08041008000)
Weld County — 21 eligible tracts (5 rural)
Tract 1 (08123000100) · Tract 2 (08123000200) · Tract 4.01 (08123000401) · Tract 4.02 (08123000402) · Tract 5.01 (08123000501) · Tract 5.02 (08123000502) · Tract 6 (08123000600) · Tract 7.01 (08123000701) · Tract 7.03 (08123000703) · Tract 7.04 (08123000704) · Tract 8 (08123000800) · Tract 10.03 (08123001003) · Tract 10.04 (08123001004) · Tract 10.06 (08123001006) · Tract 12.01 (08123001201) · Tract 13 (08123001300) · Tract 19.05 (08123001905) rural · Tract 19.06 (08123001906) rural · Tract 19.10 (08123001910) rural · Tract 19.11 (08123001911) rural · Tract 25.01 (08123002501) rural
Jefferson County — 20 eligible tracts
Tract 98.56 (08059009856) · Tract 99.01 (08059009901) · Tract 101 (08059010100) · Tract 102.09 (08059010209) · Tract 104.02 (08059010402) · Tract 104.03 (08059010403) · Tract 104.06 (08059010406) · Tract 107.02 (08059010702) · Tract 109.02 (08059010902) · Tract 111.02 (08059011102) · Tract 114.01 (08059011401) · Tract 115.52 (08059011552) · Tract 116.01 (08059011601) · Tract 116.02 (08059011602) · Tract 117.29 (08059011729) · Tract 117.30 (08059011730) · Tract 117.32 (08059011732) · Tract 118.04 (08059011804) · Tract 118.08 (08059011808) · Tract 159 (08059015900)
Larimer County — 20 eligible tracts (2 rural)
Tract 1 (08069000100) · Tract 2.01 (08069000201) · Tract 4.01 (08069000401) · Tract 5.03 (08069000503) · Tract 5.04 (08069000504) · Tract 5.05 (08069000505) · Tract 5.06 (08069000506) · Tract 6 (08069000600) · Tract 9.01 (08069000901) · Tract 11.11 (08069001111) · Tract 13.04 (08069001304) · Tract 13.05 (08069001305) · Tract 13.06 (08069001306) · Tract 17.07 (08069001707) · Tract 19.02 (08069001902) · Tract 19.04 (08069001904) rural · Tract 20.05 (08069002005) · Tract 20.08 (08069002008) · Tract 25.04 (08069002504) · Tract 28.03 (08069002803) rural
Pueblo County — 18 eligible tracts
Tract 2 (08101000200) · Tract 3 (08101000300) · Tract 4 (08101000400) · Tract 5 (08101000500) · Tract 6 (08101000600) · Tract 8 (08101000800) · Tract 9.03 (08101000903) · Tract 9.05 (08101000905) · Tract 11 (08101001100) · Tract 12 (08101001200) · Tract 14 (08101001400) · Tract 20 (08101002000) · Tract 21 (08101002100) · Tract 22 (08101002200) · Tract 26 (08101002600) · Tract 30.01 (08101003001) · Tract 31.03 (08101003103) · Tract 35 (08101003500)
Boulder County — 14 eligible tracts
Tract 122.05 (08013012205) · Tract 123 (08013012300) · Tract 125.07 (08013012507) · Tract 126.05 (08013012605) · Tract 126.09 (08013012609) · Tract 126.10 (08013012610) · Tract 132.10 (08013013210) · Tract 133.06 (08013013306) · Tract 133.07 (08013013307) · Tract 133.08 (08013013308) · Tract 134.01 (08013013401) · Tract 135.03 (08013013503) · Tract 135.05 (08013013505) · Tract 608.02 (08013060802)
Fremont County — 9 eligible tracts (9 rural)
Tract 9782 (08043978200) rural · Tract 9783 (08043978300) rural · Tract 9784 (08043978400) rural · Tract 9785 (08043978500) rural · Tract 9786 (08043978600) rural · Tract 9790.01 (08043979001) rural · Tract 9790.02 (08043979002) rural · Tract 9791 (08043979100) rural · Tract 9794 (08043979400) rural
Delta County — 7 eligible tracts (7 rural)
Tract 9647 (08029964700) rural · Tract 9648 (08029964800) rural · Tract 9649 (08029964900) rural · Tract 9650.01 (08029965001) rural · Tract 9651 (08029965100) rural · Tract 9652.01 (08029965201) rural · Tract 9652.02 (08029965202) rural
Otero County — 7 eligible tracts (7 rural)
Tract 9680 (08089968000) rural · Tract 9681 (08089968100) rural · Tract 9682 (08089968200) rural · Tract 9683 (08089968300) rural · Tract 9684 (08089968400) rural · Tract 9685 (08089968500) rural · Tract 9686 (08089968600) rural
Mesa County — 6 eligible tracts
Tract 4 (08077000400) · Tract 5 (08077000500) · Tract 7 (08077000700) · Tract 11.04 (08077001104) · Tract 17.05 (08077001705) · Tract 17.06 (08077001706)
Montrose County — 6 eligible tracts (6 rural)
Tract 9661 (08085966100) rural · Tract 9662.01 (08085966201) rural · Tract 9663.01 (08085966301) rural · Tract 9664.01 (08085966401) rural · Tract 9665.03 (08085966503) rural · Tract 9666.01 (08085966601) rural
Las Animas County — 5 eligible tracts (5 rural)
Tract 1 (08071000100) rural · Tract 2 (08071000200) rural · Tract 3 (08071000300) rural · Tract 4 (08071000400) rural · Tract 5 (08071000500) rural
Alamosa County — 4 eligible tracts (4 rural)
Tract 9601 (08003960100) rural · Tract 9602.01 (08003960201) rural · Tract 9602.02 (08003960202) rural · Tract 9603 (08003960300) rural
Montezuma County — 4 eligible tracts (4 rural)
Tract 9411 (08083941100) rural · Tract 9690 (08083969000) rural · Tract 9694 (08083969400) rural · Tract 9696 (08083969600) rural
Morgan County — 4 eligible tracts (4 rural)
Tract 3 (08087000300) rural · Tract 4 (08087000400) rural · Tract 5 (08087000500) rural · Tract 6 (08087000600) rural
Huerfano County — 3 eligible tracts (3 rural)
Tract 9606 (08055960600) rural · Tract 9609.01 (08055960901) rural · Tract 9609.02 (08055960902) rural
Logan County — 3 eligible tracts (3 rural)
Tract 9661.02 (08075966102) rural · Tract 9662 (08075966200) rural · Tract 9663 (08075966300) rural
Prowers County — 3 eligible tracts (3 rural)
Tract 2 (08099000200) rural · Tract 6 (08099000600) rural · Tract 7 (08099000700) rural
Baca County — 2 eligible tracts (2 rural)
Tract 9646 (08009964600) rural · Tract 9647 (08009964700) rural
Bent County — 2 eligible tracts (2 rural)
Tract 9667.01 (08011966701) rural · Tract 9667.02 (08011966702) rural
Conejos County — 2 eligible tracts (2 rural)
Tract 9748 (08021974800) rural · Tract 9749 (08021974900) rural
Costilla County — 2 eligible tracts (2 rural)
Tract 9726 (08023972600) rural · Tract 9727 (08023972700) rural
Crowley County — 2 eligible tracts (2 rural)
Tract 9696.01 (08025969601) rural · Tract 9696.02 (08025969602) rural
Rio Blanco County — 2 eligible tracts (2 rural)
Tract 9511 (08103951100) rural · Tract 9512 (08103951200) rural
Rio Grande County — 2 eligible tracts (2 rural)
Tract 9767 (08105976700) rural · Tract 9768 (08105976800) rural
Saguache County — 2 eligible tracts (2 rural)
Tract 9776 (08109977600) rural · Tract 9777 (08109977700) rural
Archuleta County — 1 eligible tract (1 rural)
Tract 9404 (08007940400) rural
Chaffee County — 1 eligible tract (1 rural)
Tract 1 (08015000100) rural
Cheyenne County — 1 eligible tract (1 rural)
Tract 9606 (08017960600) rural
Custer County — 1 eligible tract (1 rural)
Tract 9701.02 (08027970102) rural
Dolores County — 1 eligible tract (1 rural)
Tract 1 (08033000100) rural
Douglas County — 1 eligible tract
Tract 140.15 (08035014015)
Elbert County — 1 eligible tract (1 rural)
Tract 9611 (08039961100) rural
Garfield County — 1 eligible tract (1 rural)
Tract 9521 (08045952100) rural
Gunnison County — 1 eligible tract (1 rural)
Tract 9637.02 (08051963702) rural
Jackson County — 1 eligible tract (1 rural)
Tract 9556 (08057955600) rural
Kiowa County — 1 eligible tract (1 rural)
Tract 9601 (08061960100) rural
Kit Carson County — 1 eligible tract (1 rural)
Tract 9624 (08063962400) rural
Lincoln County — 1 eligible tract (1 rural)
Tract 9618 (08073961800) rural
Mineral County — 1 eligible tract (1 rural)
Tract 9736 (08079973600) rural
Moffat County — 1 eligible tract (1 rural)
Tract 4 (08081000400) rural
Park County — 1 eligible tract (1 rural)
Tract 5 (08093000500) rural
Phillips County — 1 eligible tract (1 rural)
Tract 9677 (08095967700) rural
San Juan County — 1 eligible tract (1 rural)
Tract 9726 (08111972600) rural
San Miguel County — 1 eligible tract (1 rural)
Tract 9682 (08113968200) rural
Sedgwick County — 1 eligible tract (1 rural)
Tract 9683 (08115968300) rural
Washington County — 1 eligible tract (1 rural)
Tract 9241 (08121924100) rural
Yuma County — 1 eligible tract (1 rural)
Tract 9632 (08125963200) rural
Top cities in Colorado
Qualified Opportunity Funds investing in Colorado
3 Qualified Opportunity Funds with stated investment activity in Colorado. Each profile lists sponsor, focus, and contact details.
Get notified when Treasury certifies Colorado's OZ 2.0 nominations
One email the moment Colorado's governor submits nominations to Treasury. One more when Treasury certifies.
Colorado Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Colorado nominated?
Colorado nominated 91 census tracts, according to OEDIT (September 28, 2026).
How many census tracts in Colorado are eligible for Opportunity Zone 2.0?
362 tracts, of which 101 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. The IRS appendix lists 360; Colorado cites the higher Treasury figure.
How many tracts can Colorado nominate?
Up to 91. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Colorado's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Colorado, the OEDIT (Office of Economic Development and International Trade) runs the state process.
Are Colorado'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 Colorado's community nomination deadline?
Colorado's published community/local input deadline was Late Spring 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Colorado 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. Colorado has 101 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Colorado data last changed Oct 6, 2026 · How we source this