Atlanta Opportunity Zones

Atlanta sits within Georgia, which has filed its OZ 2.0 nominations: 235 tracts submitted to Treasury on September 28, 2026, per the Georgia DCA. These are nominations, not certified zones: they await Treasury certification, and certified zones take effect January 1, 2027. Details: Georgia publishes 235 nominated OZ 2.0 tracts across 90 counties and the OZ 2.0 nomination tracker. Georgia has 949 census tracts eligible under OZ 2.0.

106 eligible tracts fall in Atlanta's constituent county (Fulton 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 Atlanta neighborhoods qualify than under the 2018 OZ 1.0 map. How states choose OZ 2.0 tracts →

For investors targeting Atlanta, 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 Atlanta's demographics imply: with a median household income of $77,655 and a 18.8% poverty rate, Atlanta 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.