Iowa Opportunity Zones 2.0
As of October 11, 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 and may nominate up to 44, per 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 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Pending, no official count yet (checked October 11, 2026).
IEDA's Opportunity Zones page says Iowa has 175 eligible low-income census tracts, of which 44 will become designated 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 in the Rev. Proc. 2026-14 appendix); 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 designated 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 determines designated Iowa Opportunity Zones (planned).
- January 1, 2027: OZ 2.0 designations 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.
Where Iowa is in the process
Iowa OZ 2.0 eligible census tracts by county
The full list of 175 Iowa census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 41 counties. Each entry shows the tract number and its 11-digit Census GEOID. If a tract is not listed here, it is not eligible for OZ 2.0 designation.
Eligible is not designated. The governor can nominate up to 44 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations 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.
Polk County — 34 eligible tracts
Tract 1.01 (19153000101) · Tract 1.02 (19153000102) · Tract 1.03 (19153000103) · Tract 2.02 (19153000202) · Tract 3 (19153000300) · Tract 4 (19153000400) · Tract 5 (19153000500) · Tract 7.01 (19153000701) · Tract 8.03 (19153000803) · Tract 11 (19153001100) · Tract 12 (19153001200) · Tract 15 (19153001500) · Tract 17 (19153001700) · Tract 19 (19153001900) · Tract 21 (19153002100) · Tract 26 (19153002600) · Tract 27 (19153002700) · Tract 39.01 (19153003901) · Tract 42 (19153004200) · Tract 44 (19153004400) · Tract 45.01 (19153004501) · Tract 46.03 (19153004603) · Tract 47.01 (19153004701) · Tract 47.02 (19153004702) · Tract 48 (19153004800) · Tract 49 (19153004900) · Tract 50 (19153005000) · Tract 51.01 (19153005101) · Tract 52 (19153005200) · Tract 108.06 (19153010806) · Tract 110.01 (19153011001) · Tract 111.14 (19153011114) · Tract 112.05 (19153011205) · Tract 113.05 (19153011305)
Black Hawk County — 15 eligible tracts
Tract 1 (19013000100) · Tract 2 (19013000200) · Tract 3 (19013000300) · Tract 4 (19013000400) · Tract 5 (19013000500) · Tract 7 (19013000700) · Tract 8 (19013000800) · Tract 14 (19013001400) · Tract 16 (19013001600) · Tract 17.01 (19013001701) · Tract 18 (19013001800) · Tract 20 (19013002000) · Tract 23.01 (19013002301) · Tract 23.03 (19013002303) · Tract 23.04 (19013002304)
Linn County — 14 eligible tracts
Tract 1.03 (19113000103) · Tract 2.01 (19113000201) · Tract 8 (19113000800) · Tract 10.04 (19113001004) · Tract 11.01 (19113001101) · Tract 12 (19113001200) · Tract 13 (19113001300) · Tract 19 (19113001900) · Tract 22 (19113002200) · Tract 23 (19113002300) · Tract 24 (19113002400) · Tract 25 (19113002500) · Tract 27 (19113002700) · Tract 30.04 (19113003004)
Scott County — 12 eligible tracts
Tract 106 (19163010600) · Tract 107 (19163010700) · Tract 108 (19163010800) · Tract 109 (19163010900) · Tract 113 (19163011300) · Tract 114 (19163011400) · Tract 123 (19163012300) · Tract 124 (19163012400) · Tract 125.01 (19163012501) · Tract 126.02 (19163012602) · Tract 128.02 (19163012802) · Tract 134 (19163013400)
Pottawattamie County — 11 eligible tracts
Tract 302 (19155030200) · Tract 304.01 (19155030401) · Tract 304.02 (19155030402) · Tract 305.01 (19155030501) · Tract 305.02 (19155030502) · Tract 306.02 (19155030602) · Tract 307 (19155030700) · Tract 308 (19155030800) · Tract 309 (19155030900) · Tract 311 (19155031100) · Tract 313 (19155031300)
Johnson County — 10 eligible tracts
Tract 2 (19103000200) · Tract 3.07 (19103000307) · Tract 4.01 (19103000401) · Tract 5.02 (19103000502) · Tract 6 (19103000600) · Tract 11 (19103001100) · Tract 16.01 (19103001601) · Tract 16.02 (19103001602) · Tract 18.01 (19103001801) · Tract 104.01 (19103010401)
Woodbury County — 10 eligible tracts
Tract 1 (19193000100) · Tract 8 (19193000800) · Tract 11 (19193001100) · Tract 12 (19193001200) · Tract 13 (19193001300) · Tract 14 (19193001400) · Tract 15 (19193001500) · Tract 18.01 (19193001801) · Tract 20 (19193002000) · Tract 36 (19193003600)
Story County — 8 eligible tracts
Tract 5 (19169000500) · Tract 7 (19169000700) · Tract 8 (19169000800) · Tract 10 (19169001000) · Tract 11.01 (19169001101) · Tract 11.02 (19169001102) · Tract 13.03 (19169001303) · Tract 13.04 (19169001304)
Wapello County — 6 eligible tracts (6 rural)
Tract 9602 (19179960200) rural · Tract 9604 (19179960400) rural · Tract 9605 (19179960500) rural · Tract 9606 (19179960600) rural · Tract 9609 (19179960900) rural · Tract 9610 (19179961000) rural
Appanoose County — 3 eligible tracts (3 rural)
Tract 9503 (19007950300) rural · Tract 9504 (19007950400) rural · Tract 9505 (19007950500) rural
Clinton County — 3 eligible tracts (3 rural)
Tract 1 (19045000100) rural · Tract 3 (19045000300) rural · Tract 5 (19045000500) rural
Des Moines County — 3 eligible tracts (3 rural)
Tract 3 (19057000300) rural · Tract 4 (19057000400) rural · Tract 8 (19057000800) rural
Dubuque County — 3 eligible tracts
Tract 1 (19061000100) · Tract 5 (19061000500) · Tract 7.02 (19061000702)
Jasper County — 3 eligible tracts (3 rural)
Tract 403 (19099040300) rural · Tract 405 (19099040500) rural · Tract 9800 (19099980000) rural
Jones County — 3 eligible tracts (3 rural)
Tract 703.01 (19105070301) rural · Tract 703.02 (19105070302) rural · Tract 704.02 (19105070402) rural
Lee County — 3 eligible tracts (3 rural)
Tract 4908 (19111490800) rural · Tract 4909 (19111490900) rural · Tract 4910 (19111491000) rural
Marshall County — 3 eligible tracts (3 rural)
Tract 9506 (19127950600) rural · Tract 9508.01 (19127950801) rural · Tract 9509 (19127950900) rural
Muscatine County — 3 eligible tracts (3 rural)
Tract 508 (19139050800) rural · Tract 509 (19139050900) rural · Tract 510 (19139051000) rural
Decatur County — 2 eligible tracts (2 rural)
Tract 9602 (19053960200) rural · Tract 9603 (19053960300) rural
Fayette County — 2 eligible tracts (2 rural)
Tract 804 (19065080400) rural · Tract 805 (19065080500) rural
Jefferson County — 2 eligible tracts (2 rural)
Tract 903.01 (19101090301) rural · Tract 904 (19101090400) rural
Page County — 2 eligible tracts (2 rural)
Tract 4903 (19145490300) rural · Tract 4905 (19145490500) rural
Webster County — 2 eligible tracts (2 rural)
Tract 4 (19187000400) rural · Tract 7 (19187000700) rural
Cass County — 1 eligible tract (1 rural)
Tract 1905 (19029190500) rural
Cerro Gordo County — 1 eligible tract (1 rural)
Tract 9504.02 (19033950402) rural
Clarke County — 1 eligible tract (1 rural)
Tract 9603 (19039960300) rural
Clay County — 1 eligible tract (1 rural)
Tract 802 (19041080200) rural
Clayton County — 1 eligible tract (1 rural)
Tract 701 (19043070100) rural
Crawford County — 1 eligible tract (1 rural)
Tract 704.01 (19047070401) rural
Hancock County — 1 eligible tract (1 rural)
Tract 2704 (19081270400) rural
Jackson County — 1 eligible tract (1 rural)
Tract 9506 (19097950600) rural
Lucas County — 1 eligible tract (1 rural)
Tract 9503 (19117950300) rural
Mahaska County — 1 eligible tract (1 rural)
Tract 9507 (19123950700) rural
Montgomery County — 1 eligible tract (1 rural)
Tract 9602 (19137960200) rural
Osceola County — 1 eligible tract (1 rural)
Tract 4601 (19143460100) rural
Pocahontas County — 1 eligible tract (1 rural)
Tract 7801 (19151780100) rural
Shelby County — 1 eligible tract (1 rural)
Tract 9604 (19165960400) rural
Tama County — 1 eligible tract (1 rural)
Tract 2905 (19171290500) rural
Union County — 1 eligible tract (1 rural)
Tract 1904 (19175190400) rural
Washington County — 1 eligible tract (1 rural)
Tract 9603 (19183960300) rural
Wright County — 1 eligible tract (1 rural)
Tract 6805 (19197680500) rural
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 11, 2026, we have not found a 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 will become designated 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, of which 58 are rural in the IRS Rev. Proc. 2026-14 appendix. 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 in the IRS appendix.
Data as of October 11, 2026 · Iowa data last changed Oct 6, 2026 · How we source this