Denver Opportunity Zones

Denver sits within Colorado, which is running its own OZ 2.0 selection process under the federal framework. The state's lead agency is OEDIT (Office of Economic Development and International Trade). Colorado has 360 census tracts eligible under OZ 2.0 — it can nominate up to 90 to Treasury.

62 of those tracts are inside Denver. OZ 2.0's tightened eligibility criteria — median family income at or below 70% of the state/metro reference (down from 80% under OZ 1.0), with the contiguous-tract option eliminated — means fewer Denver neighborhoods qualify than under the 2018 OZ 1.0 map. How states choose OZ 2.0 tracts →

For investors targeting Denver, the OZ 2.0 tax benefits — rolling 5-year deferral, 10% basis step-up (or 30% for Rural QROFs in qualifying rural tracts), and 100% federal-tax-free exclusion of QOF appreciation after a 10-year hold — apply to investments made on or after January 1, 2027. See the full OZ 1.0 vs 2.0 comparison →

What Denver's demographics imply: with a median household income of $78,177 and a 12.8% poverty rate, Denver is likely to retain a meaningful share of designated tracts in higher-poverty census areas, while higher-income neighborhoods that qualified through the contiguous-tract pathway under OZ 1.0 will lose designation under OZ 2.0.