Pending, no official count yet

Iowa Opportunity Zones 2.0

As of October 20, 2026, Iowa has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Iowa has 175 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 44 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.

Iowa has 175 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

175
Eligible Tracts (OZ 2.0)
58
Rural eligible tracts
44
Nomination cap (max)
Closed July 31, 2026 (IEDA nomination applications)
Community Deadline
Median Household Income
$51,125
Median Home Value
$126,800
Avg Poverty Rate
25.2%
Filed
Pending, no official count yet

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.

Pending, no official count yet (checked October 20, 2026).

IEDA's Opportunity Zones page says Iowa has 175 eligible low-income census tracts, of which 44 can be nominated as zones. IEDA took nomination applications through July 31, 2026, reviewed them in August, and its timeline called for the Governor's Office to submit recommendations to Treasury in early September. No submitted-tract list or filing announcement is posted.

Eligible: 175 tracts, 58 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 44 (25%, rounded up). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).

Sources: IEDA · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Iowa OZ 2.0 Selection Process

The Iowa Economic Development Authority (IEDA) runs Iowa's OZ 2.0 nomination process for Governor Kim Reynolds. IEDA's Opportunity Zones page says: "Iowa has 175 eligible LICs, of which 44 will become Iowa Opportunity Zones." That matches the IRS Rev. Proc. 2026-14 appendix, which lists 175 eligible Iowa tracts, 58 of them rural. The cap is 25% of 175, rounded up: 44 tracts.

IEDA's published timeline:

  • Early July 2026: IEDA asked partners within eligible tracts to submit nomination applications.
  • July 31, 2026: Application deadline.
  • August 2026: IEDA reviews applications.
  • Early September 2026: Governor's Office submits recommendations to Treasury (planned).
  • Late September 2026: Treasury certifies Iowa's OZ 2.0 nominations (planned).
  • January 1, 2027: OZ 2.0 zones take effect.

IEDA has not posted a submitted-tract list or an announcement that the Governor's nominations were filed. Until an official source confirms a filing and tract count, Iowa stays pending on our tracker.

Contact: Matthew Kodis, IEDA, Matthew.Kodis@IowaEDA.com.

Sources: IEDA Opportunity Zones · IRS Rev. Proc. 2026-14 appendix.

Visit Iowa Economic Development Authority (IEDA) →

Where Iowa is in the process

Criteria published
Complete
Community input
Closed July 31, 2026 (IEDA nomination applications)
Governor submits
Not yet confirmed (ext. to Oct 28, 2026)
Treasury certifies
Late 2026

Iowa census tracts list: Opportunity Zones by county

Every Iowa census tract that is either on the OZ 2.0 eligibility list (175 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 62 Iowa tracts (61 low-income, 1 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 65 2020 tracts fully and 1 partly (66 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).

Eligible doesn't mean certified. The governor can nominate up to 44 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (a state that takes the single 30-day extension has until October 28), 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 Iowa tract list by county →

Appanoose County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950119007950100NoYes
950319007950300Yes (rural)Yes
950419007950400Yes (rural)No
950519007950500Yes (rural)No

Appanoose County census tracts list (sortable table) →

Benton County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960319011960300NoYes

Benton County census tracts list (sortable table) →

Black Hawk County: 15 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
119013000100YesYes
219013000200YesNo
319013000300YesNo
419013000400YesNo
519013000500YesNo
719013000700YesYes
819013000800YesNo
1019013001000NoYes
1419013001400YesNo
1619013001600YesNo
17.0119013001701YesNo
1819013001800YesNo
2019013002000YesNo
23.0119013002301YesNo
23.0319013002303YesNo
23.0419013002304YesNo

Black Hawk County census tracts list (sortable table) →

Buena Vista County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960419021960400NoYes

Buena Vista County census tracts list (sortable table) →

Calhoun County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950219025950200NoYes

Calhoun County census tracts list (sortable table) →

Cass County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
190219029190200NoYes
190519029190500Yes (rural)Yes

Cass County census tracts list (sortable table) →

Cerro Gordo County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950319033950300NoYes
9504.0219033950402Yes (rural)No

Cerro Gordo County census tracts list (sortable table) →

Cherokee County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
801.0119035080101NoYes
801.0219035080102NoYes

Cherokee County census tracts list (sortable table) →

Clarke County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960319039960300Yes (rural)No

Clarke County census tracts list (sortable table) →

Clay County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
80219041080200Yes (rural)No

Clay County census tracts list (sortable table) →

Clayton County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
70119043070100Yes (rural)No

Clayton County census tracts list (sortable table) →

Clinton County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
119045000100Yes (rural)Yes
319045000300Yes (rural)Yes
519045000500Yes (rural)No

Clinton County census tracts list (sortable table) →

Crawford County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
704.0119047070401Yes (rural)Yes
704.0219047070402NoYes

Crawford County census tracts list (sortable table) →

Dallas County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
50419049050400NoYes

Dallas County census tracts list (sortable table) →

Davis County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
80219051080200NoYes

Davis County census tracts list (sortable table) →

Decatur County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960219053960200Yes (rural)Yes
960319053960300Yes (rural)Yes

Decatur County census tracts list (sortable table) →

Des Moines County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
219057000200NoYes
319057000300Yes (rural)Yes
419057000400Yes (rural)Yes
819057000800Yes (rural)No

Des Moines County census tracts list (sortable table) →

Dubuque County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
119061000100YesYes
519061000500YesYes
7.0219061000702YesPartly

Dubuque County census tracts list (sortable table) →

Emmet County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
70319063070300NoYes

Emmet County census tracts list (sortable table) →

Fayette County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
80419065080400Yes (rural)No
80519065080500Yes (rural)No

Fayette County census tracts list (sortable table) →

Floyd County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
480419067480400NoYes

Floyd County census tracts list (sortable table) →

Hamilton County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960319079960300NoYes

Hamilton County census tracts list (sortable table) →

Hancock County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
270419081270400Yes (rural)No

Hancock County census tracts list (sortable table) →

Ida County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
90319093090300NoYes

Ida County census tracts list (sortable table) →

Jackson County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950619097950600Yes (rural)Yes

Jackson County census tracts list (sortable table) →

Jasper County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
40319099040300Yes (rural)No
40519099040500Yes (rural)No
980019099980000Yes (rural)No

Jasper County census tracts list (sortable table) →

Jefferson County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
903.0119101090301Yes (rural)No
90419101090400Yes (rural)No

Jefferson County census tracts list (sortable table) →

Johnson County: 10 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
219103000200YesYes
3.0419103000304NoYes
3.0719103000307YesYes
4.0119103000401YesNo
5.0219103000502YesNo
619103000600YesNo
1119103001100YesNo
1419103001400NoYes
16.0119103001601YesNo
16.0219103001602YesNo
1719103001700NoYes
18.0119103001801YesNo
104.0119103010401YesNo

Johnson County census tracts list (sortable table) →

Jones County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
703.0119105070301Yes (rural)No
703.0219105070302Yes (rural)No
704.0219105070402Yes (rural)No

Jones County census tracts list (sortable table) →

Lee County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
490219111490200NoYes
490819111490800Yes (rural)Yes
490919111490900Yes (rural)Yes
491019111491000Yes (rural)No

Lee County census tracts list (sortable table) →

Linn County: 14 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
1.0319113000103YesNo
2.0119113000201YesNo
819113000800YesNo
10.0419113001004YesNo
11.0119113001101YesNo
1219113001200YesNo
1319113001300YesNo
1919113001900YesYes
2219113002200YesYes
2319113002300YesNo
2419113002400YesNo
2519113002500YesNo
2719113002700YesYes
30.0419113003004YesNo

Linn County census tracts list (sortable table) →

Lucas County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950319117950300Yes (rural)Yes

Lucas County census tracts list (sortable table) →

Madison County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
60219121060200NoYes

Madison County census tracts list (sortable table) →

Mahaska County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950719123950700Yes (rural)No

Mahaska County census tracts list (sortable table) →

Marshall County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950619127950600Yes (rural)No
9508.0119127950801Yes (rural)No
950919127950900Yes (rural)Yes

Marshall County census tracts list (sortable table) →

Montgomery County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960219137960200Yes (rural)No

Montgomery County census tracts list (sortable table) →

Muscatine County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
50719139050700NoYes
50819139050800Yes (rural)No
50919139050900Yes (rural)No
51019139051000Yes (rural)Yes

Muscatine County census tracts list (sortable table) →

Osceola County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
460119143460100Yes (rural)No

Osceola County census tracts list (sortable table) →

Page County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
490219145490200NoYes
490319145490300Yes (rural)No
490519145490500Yes (rural)No

Page County census tracts list (sortable table) →

Plymouth County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970219149970200NoYes

Plymouth County census tracts list (sortable table) →

Pocahontas County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
780119151780100Yes (rural)Yes

Pocahontas County census tracts list (sortable table) →

Polk County: 34 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
1.0119153000101YesNo
1.0219153000102YesNo
1.0319153000103YesNo
2.0219153000202YesNo
319153000300YesNo
419153000400YesNo
519153000500YesNo
7.0119153000701YesNo
8.0319153000803YesNo
1119153001100YesYes
1219153001200YesNo
1519153001500YesNo
1719153001700YesNo
1919153001900YesNo
2119153002100YesNo
2619153002600YesYes
2719153002700YesNo
39.0119153003901YesNo
4219153004200YesNo
4419153004400YesNo
45.0119153004501YesNo
46.0319153004603YesNo
47.0119153004701YesNo
47.0219153004702YesNo
4819153004800YesNo
4919153004900YesNo
5019153005000YesNo
51.0119153005101YesNo
5219153005200YesNo
108.0619153010806YesNo
110.0119153011001YesYes
111.1419153011114YesNo
112.0519153011205YesNo
113.0519153011305YesNo

Polk County census tracts list (sortable table) →

Pottawattamie County: 11 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30219155030200YesNo
304.0119155030401YesNo
304.0219155030402YesNo
305.0119155030501YesNo
305.0219155030502YesNo
306.0219155030602YesNo
30719155030700YesNo
30819155030800YesNo
30919155030900YesYes
31119155031100YesNo
31319155031300YesYes

Pottawattamie County census tracts list (sortable table) →

Poweshiek County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
370419157370400NoYes

Poweshiek County census tracts list (sortable table) →

Scott County: 12 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
10619163010600YesYes
10719163010700YesNo
10819163010800YesNo
10919163010900YesYes
11319163011300YesNo
11419163011400YesNo
12319163012300YesNo
12419163012400YesNo
125.0119163012501YesNo
126.0219163012602YesNo
128.0219163012802YesNo
13419163013400YesNo

Scott County census tracts list (sortable table) →

Shelby County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960419165960400Yes (rural)Yes

Shelby County census tracts list (sortable table) →

Story County: 8 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
519169000500YesNo
719169000700YesNo
819169000800YesNo
1019169001000YesNo
11.0119169001101YesNo
11.0219169001102YesNo
13.0319169001303YesNo
13.0419169001304YesNo

Story County census tracts list (sortable table) →

Tama County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
290519171290500Yes (rural)No

Tama County census tracts list (sortable table) →

Union County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
190219175190200NoYes
190419175190400Yes (rural)No

Union County census tracts list (sortable table) →

Wapello County: 6 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960219179960200Yes (rural)No
960419179960400Yes (rural)No
960519179960500Yes (rural)No
960619179960600Yes (rural)No
960919179960900Yes (rural)No
961019179961000Yes (rural)No

Wapello County census tracts list (sortable table) →

Washington County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960319183960300Yes (rural)No

Washington County census tracts list (sortable table) →

Webster County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
419187000400Yes (rural)No
719187000700Yes (rural)Yes

Webster County census tracts list (sortable table) →

Woodbury County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
119193000100YesYes
819193000800YesNo
1119193001100YesNo
1219193001200YesNo
1319193001300YesNo
1419193001400YesNo
1519193001500YesYes
18.0119193001801YesNo
2019193002000YesNo
3619193003600YesYes

Woodbury County census tracts list (sortable table) →

Worth County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
690119195690100NoYes

Worth County census tracts list (sortable table) →

Wright County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
680519197680500Yes (rural)No

Wright County census tracts list (sortable table) →

Get notified when Iowa files OZ 2.0 nominations

One email the moment Iowa's governor submits nominations to Treasury. One more when Treasury certifies.

Iowa Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Iowa nominated?

No official count yet. As of October 20, 2026, we have not found an Iowa or Treasury source confirming a submitted OZ 2.0 nomination slate. IEDA's Opportunity Zones page says Iowa has 175 eligible low-income census tracts, of which 44 can be nominated as zones. IEDA took nomination applications through July 31, 2026, reviewed them in August, and its timeline called for the Governor's Office to submit recommendations to Treasury in early September. No submitted-tract list or filing announcement is posted.

How many census tracts in Iowa are eligible for Opportunity Zone 2.0?

175 tracts, 58 rural (eligible), per Treasury's September 2026 eligibility data. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.

How many tracts can Iowa nominate?

Up to 44. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Iowa's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Iowa, the Iowa Economic Development Authority (IEDA) runs the state process.

What is the deadline for Iowa to submit nominations?

The 90-day federal nomination window closed September 28, 2026. A state may request a single 30-day extension, which ends October 28, 2026 at the latest (Rev. Proc. 2026-14).

When was Iowa's community nomination deadline?

Iowa's published community/local input deadline was Closed July 31, 2026 (IEDA nomination applications). That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in Iowa 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. Iowa has 58 rural eligible tracts, per Treasury's September 2026 eligibility data.

Data as of October 20, 2026 · Iowa data last changed Oct 6, 2026 · How we source this