OZ 2.0 eligibility

Tampa Opportunity Zones

Tampa, Florida has 118 census tracts eligible for OZ 2.0 designation. Demographics, eligible tract list, and state filing tracker.

118

Eligible Tracts

398,173

City Population

$59,893

Median Household

16.8%

Poverty Rate

How OZ 2.0 applies to Tampa

Tampa sits within Florida, which is running its own OZ 2.0 selection process under the federal framework. The state's lead agency is FloridaCommerce. Florida has 1,360 census tracts eligible under OZ 2.0 — it can nominate up to 340 to Treasury.

118 of those tracts are inside Tampa. 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 Tampa neighborhoods qualify than under the 2018 OZ 1.0 map. How states choose OZ 2.0 tracts →

For investors targeting Tampa, 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 Tampa's demographics imply: with a median household income of $59,893 and a 16.8% poverty rate, Tampa 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.