Miami Opportunity Zones

Miami sits within Florida, which has filed its OZ 2.0 nominations: 342 tracts submitted to Treasury on November 5, 2026, per the CDFI Fund final OZ 2.0 designations (Nov 5, 2026; effective January 1, 2027). Treasury designated Florida's 342 OZ 2.0 census tracts (98 rural) as Qualified Opportunity Zones, effective January 1, 2027 (Treasury press release sb0682; CDFI Fund final designations file). (Treasury sb0682; CDFI Fund final designations) Details: Florida: Opportunity Zone fund clears 378-unit Fort Lauderdale tower and the OZ 2.0 nomination tracker. Florida has 1,367 census tracts eligible under OZ 2.0.

247 eligible tracts fall in Miami's constituent county (Miami-Dade County) per the IRS Rev. Proc. 2026-14 appendix — the same county totals shown on the state page. 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 Miami neighborhoods qualify than under the 2018 OZ 1.0 map. How states choose OZ 2.0 tracts →

For investors targeting Miami, 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 Miami's demographics imply: with a median household income of $44,268 and a 19.5% poverty rate, Miami is likely to keep a meaningful share of Opportunity Zone tracts in higher-poverty census areas, while higher-income neighborhoods that qualified through the contiguous-tract pathway under OZ 1.0 will lose zone status under OZ 2.0.