Idaho Opportunity Zones 2.0
As of October 20, 2026, Idaho has nominated 25 of its 81 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to Idaho Commerce (announced Oct 1, 2026). 9 of the nominated tracts are rural in the IRS eligibility appendix. As of October 20, 2026, Idaho Commerce reports that the U.S. Treasury approved all 25 of Gov. Little's OZ 2.0 nominations (announced Oct 1, 2026). Treasury has not yet published its list of certified zones. Approved zones take effect January 1, 2027. (Idaho Commerce, Oct 1, 2026 release)
Idaho has 81 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.
Check odds for an Idaho address → Estimated likelihood of nomination; not a certification.
Have a tract number or GEOID? Use the census tract lookup, or browse the Idaho census tract lists by county.
Idaho's 25 nominated tracts, by county
- Ada County (7): 1.01, 1.02, 9.01, 9.02, 11, 23.19, 103.48
- Canyon County (3): 201, 202, 213
- Bannock County (2): 14, 16.01
- Kootenai County (2): 4.01, 9.01
- Latah County (2): 53.02R, 54R
- Bonner County (1): 9507.02R
- Cassia County (1): 9504R
- Gem County (1): 9602R
- Jerome County (1): 9705.02R
- Madison County (1): 9502R
- Nez Perce County (1): 9604R
- Power County (1): 9601
- Shoshone County (1): 9603R
- Twin Falls County (1): 11
Current status
Have a gain to invest? Find your last day with the Opportunity Zone 180-day rule calculator, then model it in the Opportunity Zone calculator. Checking a property? Use the OZ 2.0 likelihood checker or the census tract lookup.
Filed: 25 tracts · Oct 1, 2026. Status as of October 20, 2026.
Approved by Treasury, per Idaho Commerce · Treasury list not yet published. Idaho's governor submitted 25 tracts. Source: Idaho Commerce, Oct 1, 2026 release.
Eligible: 81 tracts, 33 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 25 (states with fewer than 100 eligible tracts may nominate 25, or all if fewer than 25). The original IRS Rev. Proc. 2026-14 appendix listed 80 Idaho tracts (32 rural); Treasury later added 1. Every cap on this site uses Treasury's current count, so Idaho's cap is 25 (25%, rounded up, under Rev. Proc. 2026-14).
Nominated-tract list: 25 tracts, from the Idaho Commerce release (Oct 1, 2026) listing Gov. Little's 25 OZ 2.0 nominations, each GEOID checked against the IRS appendix. Check any tract with the tract lookup.
Sources: Idaho Commerce, Oct 1, 2026 release · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Idaho OZ 2.0 Selection Process
The Idaho Department of Commerce ran Idaho's OZ 2.0 nomination process for Governor Brad Little. Idaho has 81 census tracts eligible on Treasury's September 23, 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 80). Because that is fewer than 100, the state could nominate up to 25 tracts.
Approved by Treasury, per Idaho Commerce · Treasury list not yet published: Idaho Commerce's October 1, 2026 release reports Treasury approval of Governor Little's nominations: 25 tracts, nine rural and 16 urban, active January 1, 2027. The release lists every tract by location and census tract number; we loaded that list (all 25 are on Treasury's September 2026 eligible list, nine of them rural), so the map, tract pages, tract lists and likelihood checker show them as nominated. Treasury has not published a certified list yet, so we don't show them as certified. A City of Post Falls release dated October 7, 2026 says the same.
Process:
- Through June 30, 2026 (4:00 PM MT): Cities, counties and tribes submitted tract nominations through the Idaho Commerce nomination portal.
- Before October 1, 2026: Governor Little submitted 25 tracts to Treasury (Idaho Commerce has not published the submission date).
- October 2026: Idaho Commerce release reports Treasury approval; a Post Falls release (Oct 7) repeats it. Treasury has not published a certified list yet.
Nominated tracts include: five in Boise; two each in Moscow, Nampa and Pocatello; and one each in Bonner County (Blanchard), Burley, Caldwell, Emmett, Garden City, Jerome, Coeur d'Alene, Lewiston, Meridian, Post Falls, Power County (Pocatello Airport/Rockland), Rexburg, Shoshone County (Kellogg, Smelterville, Wardner) and Twin Falls. The full GEOID list is in the Idaho Commerce release and in the list above.
Sources: Idaho Commerce — Treasury approves Idaho OZ 2.0 nominations; Idaho Commerce — Opportunity Zones; IRS Rev. Proc. 2026-14 appendix.
Where Idaho is in the process
Idaho census tracts list: Opportunity Zones by county
Every Idaho census tract that is either on the OZ 2.0 eligibility list (81 tracts, Treasury's Sep 23, 2026 eligible-tract data) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 28 Idaho tracts (26 low-income, 2 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 34 2020 tracts fully and 0 partly (34 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match). The Nominated column uses the state's published OZ 2.0 list.
Eligible doesn't mean certified. The governor can nominate up to 25 of these tracts (the 25% cap). Idaho's governor submitted 25 tracts. Treasury has not published a certified list yet. The federal nomination window closed September 28, 2026, and certified OZ 2.0 zones 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.
Sortable Idaho tract list by county →
Ada County: 15 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 1.01 | 16001000101 | Yes | No | Yes |
| 1.02 | 16001000102 | Yes | No | Yes |
| 8.06 | 16001000806 | Yes | No | No |
| 9.01 | 16001000901 | Yes | No | Yes |
| 9.02 | 16001000902 | Yes | No | Yes |
| 10.02 | 16001001002 | Yes | No | No |
| 10.03 | 16001001003 | Yes | No | No |
| 11 | 16001001100 | Yes | No | Yes |
| 12.04 | 16001001204 | Yes | No | No |
| 14.02 | 16001001402 | Yes | No | No |
| 17.02 | 16001001702 | Yes | No | No |
| 20 | 16001002000 | Yes | Yes | No |
| 23.17 | 16001002317 | Yes | No | No |
| 23.19 | 16001002319 | Yes | No | Yes |
| 103.48 | 16001010348 | Yes | No | Yes |
| 103.68 | 16001010368 | No | Yes | No |
| 103.69 | 16001010369 | No | Yes | No |
| 103.70 | 16001010370 | No | Yes | No |
Adams County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9501 | 16003950100 | No | Yes | No |
| 9502 | 16003950200 | Yes (rural) | No | No |
Bannock County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 6 | 16005000600 | Yes | No | No |
| 8 | 16005000800 | Yes | No | No |
| 9 | 16005000900 | Yes | No | No |
| 10 | 16005001000 | Yes | No | No |
| 13 | 16005001300 | Yes | No | No |
| 14 | 16005001400 | Yes | No | Yes |
| 16.01 | 16005001601 | Yes | Yes | Yes |
| 9400 | 16005940000 | Yes (rural) | No | No |
Benewah County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9501 | 16009950100 | No | Yes | No |
Bingham County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9400 | 16011940000 | Yes (rural) | No | No |
| 9505.02 | 16011950502 | Yes (rural) | No | No |
Bonner County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9501 | 16017950100 | Yes (rural) | No | No |
| 9502.01 | 16017950201 | Yes (rural) | No | No |
| 9503 | 16017950300 | No | Yes | No |
| 9504.01 | 16017950401 | Yes (rural) | No | No |
| 9507.02 | 16017950702 | Yes (rural) | No | Yes |
| 9508.02 | 16017950802 | Yes (rural) | No | No |
Bonneville County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9706.01 | 16019970601 | Yes | No | No |
| 9706.02 | 16019970602 | Yes | No | No |
| 9707 | 16019970700 | Yes | No | No |
| 9711 | 16019971100 | Yes | No | No |
| 9712 | 16019971200 | Yes | No | No |
Boundary County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9702 | 16021970200 | No | Yes | No |
Canyon County: 13 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 201 | 16027020100 | Yes | No | Yes |
| 202 | 16027020200 | Yes | Yes | Yes |
| 203 | 16027020300 | Yes | No | No |
| 204.04 | 16027020404 | Yes | No | No |
| 205.03 | 16027020503 | Yes | No | No |
| 205.06 | 16027020506 | Yes | No | No |
| 210.06 | 16027021006 | Yes | No | No |
| 211.03 | 16027021103 | Yes | No | No |
| 212.02 | 16027021202 | Yes | No | No |
| 213 | 16027021300 | Yes | No | Yes |
| 215 | 16027021500 | Yes | No | No |
| 217.02 | 16027021702 | Yes | No | No |
| 219.04 | 16027021904 | Yes (rural) | No | No |
| 221 | 16027022100 | No | Yes | No |
| 222 | 16027022200 | No | Yes | No |
Cassia County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9501 | 16031950100 | Yes (rural) | No | No |
| 9504 | 16031950400 | Yes (rural) | No | Yes |
Clearwater County: 0 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9400.01 | 16035940001 | No | Yes | No |
| 9400.02 | 16035940002 | No | Yes | No |
| 9701 | 16035970100 | No | Yes | No |
Elmore County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9603 | 16039960300 | No | Yes | No |
| 9604.02 | 16039960402 | Yes (rural) | No | No |
Gem County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9602 | 16045960200 | Yes (rural) | No | Yes |
Gooding County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9601.01 | 16047960101 | Yes (rural) | Yes | No |
| 9601.02 | 16047960102 | No | Yes | No |
Idaho County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9400 | 16049940000 | No | Yes | No |
| 9604 | 16049960400 | No | Yes | No |
Jefferson County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9603.01 | 16051960301 | Yes (rural) | No | No |
Jerome County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9704 | 16053970400 | No | Yes | No |
| 9705.02 | 16053970502 | Yes (rural) | No | Yes |
Kootenai County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 4.01 | 16055000401 | Yes | No | Yes |
| 6.02 | 16055000602 | No | Yes | No |
| 9.01 | 16055000901 | Yes | No | Yes |
| 12.02 | 16055001202 | Yes | No | No |
| 13 | 16055001300 | Yes | No | No |
Latah County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 51.01 | 16057005101 | Yes (rural) | Yes | No |
| 51.02 | 16057005102 | Yes (rural) | Yes | No |
| 53.02 | 16057005302 | Yes (rural) | No | Yes |
| 54 | 16057005400 | Yes (rural) | Yes | Yes |
Lemhi County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9702 | 16059970200 | Yes (rural) | No | No |
Lewis County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9400.01 | 16061940001 | Yes (rural) | Yes | No |
| 9503 | 16061950300 | Yes (rural) | No | No |
Madison County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9502 | 16065950200 | Yes (rural) | No | Yes |
| 9503.01 | 16065950301 | Yes (rural) | No | No |
| 9503.03 | 16065950303 | Yes (rural) | No | No |
| 9503.04 | 16065950304 | Yes (rural) | No | No |
Minidoka County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9705 | 16067970500 | No | Yes | No |
Nez Perce County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9603 | 16069960300 | No | Yes | No |
| 9604 | 16069960400 | Yes (rural) | No | Yes |
Payette County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9602 | 16075960200 | No | Yes | No |
Power County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9601 | 16077960100 | Yes | No | Yes |
Shoshone County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9603 | 16079960300 | Yes (rural) | Yes | Yes |
Teton County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9601.03 | 16081960103 | Yes (rural) | No | No |
Twin Falls County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 4 | 16083000400 | No | Yes | No |
| 8 | 16083000800 | Yes | No | No |
| 10.02 | 16083001002 | Yes | No | No |
| 11 | 16083001100 | Yes | Yes | Yes |
| 12.01 | 16083001201 | Yes | No | No |
| 13.02 | 16083001302 | Yes (rural) | No | No |
Valley County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9703.01 | 16085970301 | No | Yes | No |
| 9703.02 | 16085970302 | No | Yes | No |
Washington County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 9703 | 16087970300 | Yes (rural) | No | No |
Get notified when Treasury certifies Idaho's OZ 2.0 nominations
One email the moment Idaho's governor submits nominations to Treasury. One more when Treasury certifies.
Idaho Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Idaho nominated?
Idaho nominated 25 census tracts, according to Idaho Commerce (October 1, 2026). Idaho's governor submitted 25 tracts. Treasury has not published a certified list yet.
How many census tracts in Idaho are eligible for Opportunity Zone 2.0?
81 tracts, 33 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 80). Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones. We use Treasury's current count, so the cap is computed from 81.
How many tracts can Idaho nominate?
Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).
Who chooses Idaho's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Idaho, the Idaho Department of Commerce runs the state process.
Are Idaho's nominated tracts official Opportunity Zones yet?
Idaho Commerce says Treasury approved them on Oct 1, 2026, effective January 1, 2027. Treasury hasn't yet published its official list.
When was Idaho's community nomination deadline?
Idaho's published community/local input deadline was Closed June 30, 2026 (4:00 PM MT). That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Idaho 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. Idaho has 33 rural eligible tracts, per Treasury's September 2026 eligibility data.
Where can I check Idaho's nominated tracts?
Look up any address or tract with the free tract lookup at https://opportunityzoneinvest.com/tools/tract-lookup/. Every nominated GEOID is checked against the IRS Rev. Proc. 2026-14 appendix.
Data as of October 20, 2026 · Idaho data last changed Oct 11, 2026 · How we source this