Pending, no official count yet

Kentucky Opportunity Zones 2.0

As of October 20, 2026, Kentucky has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Kentucky has 546 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 137 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.

Kentucky has 546 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

546
Eligible Tracts (OZ 2.0)
382
Rural eligible tracts
137
Nomination cap (max)
None published
Community Deadline
Median Household Income
$41,862
Median Home Value
$109,900
Avg Poverty Rate
28.3%
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).

The Cabinet for Economic Development accepted local OZ 2.0 applications until June 12, 2026. Its page posts no submitted-tract list or filing announcement.

Eligible: 546 tracts, 382 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 137 (25%, rounded up). The original IRS Rev. Proc. 2026-14 appendix listed 545 Kentucky tracts (381 rural); Treasury later added 1. Every cap on this site uses Treasury's current count, so Kentucky's cap is 137 (25%, rounded up, under Rev. Proc. 2026-14). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).

Sources: Kentucky Cabinet for Economic Development · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Kentucky OZ 2.0 Selection Process

Kentucky has 546 census tracts eligible for OZ 2.0 nomination under OBBBA's updated low-income community criteria, per the IRS Rev. Proc. 2026-14 appendix. Under the federal cap, the governor may nominate up to 137 tracts.

We have not found a published Kentucky OZ 2.0 selection process, community nomination window, or nominated-tract list from the state's lead agency. The federal nomination window closed September 28, 2026; states that have not filed may use a single 30-day extension through October 28, 2026 (IRS Rev. Proc. 2026-14). Certified OZ 2.0 zones take effect January 1, 2027.

If you're aware of an official Kentucky announcement we've missed, please contact us.

Visit Kentucky Cabinet for Economic Development →

Where Kentucky is in the process

Criteria published
No public process found
Community input
No public window found
Governor submits
Not yet confirmed (ext. to Oct 28, 2026)
Treasury certifies
Late 2026

Kentucky census tracts list: Opportunity Zones by county

Every Kentucky census tract that is either on the OZ 2.0 eligibility list (546 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 144 Kentucky tracts (139 low-income, 5 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 184 2020 tracts fully and 4 partly (188 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 137 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 Kentucky tract list by county →

Adair County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121001970100Yes (rural)No
970321001970300Yes (rural)No
970521001970500Yes (rural)Yes
970621001970600Yes (rural)No

Adair County census tracts list (sortable table) →

Allen County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920421003920400Yes (rural)No

Allen County census tracts list (sortable table) →

Ballard County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950221007950200NoYes
950321007950300Yes (rural)Yes

Ballard County census tracts list (sortable table) →

Barren County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950221009950200Yes (rural)Yes
950321009950300Yes (rural)No
9504.0121009950401Yes (rural)No
9504.0221009950402Yes (rural)No
950521009950500Yes (rural)No
9506.0121009950601Yes (rural)No
950921009950900Yes (rural)No
951021009951000Yes (rural)No

Barren County census tracts list (sortable table) →

Bath County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121011970100Yes (rural)No
9702.0121011970201Yes (rural)Yes
9702.0221011970202Yes (rural)Yes
970321011970300Yes (rural)No

Bath County census tracts list (sortable table) →

Bell County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121013960100Yes (rural)No
960221013960200Yes (rural)No
960321013960300Yes (rural)No
960421013960400Yes (rural)No
960521013960500Yes (rural)No
960621013960600Yes (rural)Yes
960821013960800Yes (rural)No
961121013961100Yes (rural)No

Bell County census tracts list (sortable table) →

Boone County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
701.0121015070101YesNo
701.0221015070102YesNo
702.0121015070201YesNo
702.0221015070202YesNo
703.0121015070301YesNo
703.1121015070311NoYes
980121015980100NoPartly

Boone County census tracts list (sortable table) →

Bourbon County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
301.0221017030102Yes (rural)No
302.0221017030202Yes (rural)No
30521017030500Yes (rural)No

Bourbon County census tracts list (sortable table) →

Boyd County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30221019030200Yes (rural)Yes
30321019030300Yes (rural)No
30421019030400Yes (rural)No
30721019030700Yes (rural)No
30821019030800Yes (rural)No
310.0121019031001NoYes

Boyd County census tracts list (sortable table) →

Boyle County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930321021930300Yes (rural)Yes
930721021930700Yes (rural)No

Boyle County census tracts list (sortable table) →

Bracken County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121023950100NoYes
950321023950300Yes (rural)No

Bracken County census tracts list (sortable table) →

Breathitt County: 7 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920221025920200Yes (rural)No
9203.0121025920301Yes (rural)Yes
9203.0221025920302Yes (rural)Yes
920521025920500Yes (rural)Yes
920621025920600Yes (rural)Yes
920721025920700Yes (rural)No
920821025920800Yes (rural)Partly

Breathitt County census tracts list (sortable table) →

Breckinridge County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121027960100Yes (rural)No
9605.0121027960501Yes (rural)No
9605.0221027960502Yes (rural)No

Breckinridge County census tracts list (sortable table) →

Bullitt County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
205.0221029020502YesNo
207.0321029020703NoYes
207.0421029020704Yes (rural)Yes
20821029020800NoYes
211.0421029021104Yes (rural)No

Bullitt County census tracts list (sortable table) →

Butler County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930221031930200Yes (rural)No
9303.0121031930301NoYes
9303.0221031930302Yes (rural)Yes

Butler County census tracts list (sortable table) →

Calloway County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
103.0121035010301Yes (rural)No
103.0321035010303Yes (rural)No
103.0421035010304Yes (rural)No
10421035010400Yes (rural)Yes
10521035010500Yes (rural)No

Calloway County census tracts list (sortable table) →

Campbell County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
50121037050100YesNo
50521037050500YesYes
50621037050600YesNo
511.0121037051101YesNo
51221037051200YesNo
52521037052500YesNo
533.0121037053301YesNo

Campbell County census tracts list (sortable table) →

Carlisle County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960221039960200Yes (rural)Yes

Carlisle County census tracts list (sortable table) →

Carroll County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121041950100Yes (rural)No
950221041950200NoYes
950321041950300Yes (rural)No

Carroll County census tracts list (sortable table) →

Carter County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121043960100Yes (rural)Yes
9606.0221043960602Yes (rural)No

Carter County census tracts list (sortable table) →

Casey County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950221045950200Yes (rural)No
9503.0121045950301Yes (rural)Yes
9503.0221045950302NoYes
950421045950400Yes (rural)No

Casey County census tracts list (sortable table) →

Christian County: 9 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
200121047200100Yes (rural)No
200221047200200Yes (rural)No
200321047200300Yes (rural)Yes
200421047200400Yes (rural)No
200521047200500Yes (rural)No
200821047200800Yes (rural)No
2013.0321047201303YesNo
2013.0421047201304YesNo
2015.0121047201501YesNo

Christian County census tracts list (sortable table) →

Clark County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
201.0621049020106NoYes
202.0121049020201Yes (rural)No
202.0221049020202Yes (rural)No

Clark County census tracts list (sortable table) →

Clay County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121051950100Yes (rural)No
9502.0121051950201Yes (rural)No
9503.0121051950301Yes (rural)Yes
9503.0221051950302Yes (rural)Yes
950421051950400Yes (rural)Yes
950521051950500Yes (rural)No
950621051950600Yes (rural)No

Clay County census tracts list (sortable table) →

Clinton County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9702.0221053970202Yes (rural)Yes
9702.0421053970204Yes (rural)No

Clinton County census tracts list (sortable table) →

Crittenden County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930221055930200Yes (rural)No
930421055930400Yes (rural)No

Crittenden County census tracts list (sortable table) →

Cumberland County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121057950100Yes (rural)Yes
950221057950200Yes (rural)No

Cumberland County census tracts list (sortable table) →

Daviess County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
121059000100YesNo
221059000200YesYes
321059000300YesYes
4.0121059000401YesNo
4.0221059000402YesNo
621059000600YesNo
921059000900YesNo

Daviess County census tracts list (sortable table) →

Edmonson County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920221061920200Yes (rural)No
980121061980100Yes (rural)Yes

Edmonson County census tracts list (sortable table) →

Elliott County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9201.0121063920101Yes (rural)No
9201.0221063920102Yes (rural)No
920221063920200Yes (rural)No

Elliott County census tracts list (sortable table) →

Estill County: 4 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920121065920100Yes (rural)No
9202.0121065920201Yes (rural)Yes
9202.0221065920202NoYes
9203.0121065920301NoYes
9203.0221065920302Yes (rural)Yes
920421065920400Yes (rural)No

Estill County census tracts list (sortable table) →

Fayette County: 29 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
1.0121067000101YesYes
1.0221067000102NoYes
221067000200YesYes
321067000300NoYes
421067000400YesNo
8.0121067000801YesNo
8.0221067000802YesNo
921067000900YesYes
1021067001000YesNo
1121067001100YesYes
1321067001300YesYes
1821067001800YesNo
1921067001900YesNo
20.0121067002001YesNo
20.0221067002002YesNo
2521067002500YesNo
31.0121067003101YesNo
3321067003300YesNo
34.0421067003404YesNo
34.0521067003405YesNo
35.0121067003501YesNo
35.0321067003503YesNo
35.0421067003504YesNo
38.0221067003802YesNo
38.0421067003804YesNo
39.1021067003910YesNo
39.1121067003911YesNo
39.1721067003917YesNo
40.0121067004001YesNo
41.0321067004103YesNo
41.0421067004104YesNo

Fayette County census tracts list (sortable table) →

Fleming County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920121069920100Yes (rural)Yes
920421069920400Yes (rural)No

Fleming County census tracts list (sortable table) →

Floyd County: 12 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920121071920100Yes (rural)Yes
920221071920200Yes (rural)No
9203.0121071920301Yes (rural)No
9203.0221071920302Yes (rural)No
9204.0121071920401Yes (rural)No
9204.0221071920402Yes (rural)No
920521071920500Yes (rural)No
920621071920600Yes (rural)No
920721071920700Yes (rural)No
9208.0121071920801Yes (rural)No
920921071920900Yes (rural)No
9210.0121071921001Yes (rural)No

Floyd County census tracts list (sortable table) →

Franklin County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
701.0121073070101Yes (rural)Partly
704.0421073070404Yes (rural)No
70521073070500Yes (rural)No
706.0121073070601Yes (rural)No
71221073071200Yes (rural)Yes

Franklin County census tracts list (sortable table) →

Fulton County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121075960100Yes (rural)Yes
960221075960200Yes (rural)No

Fulton County census tracts list (sortable table) →

Gallatin County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9601.0221077960102Yes (rural)No
9601.0321077960103NoYes
9601.0421077960104Yes (rural)Yes

Gallatin County census tracts list (sortable table) →

Garrard County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9702.0121079970201Yes (rural)No
970321079970300Yes (rural)No
970421079970400Yes (rural)No

Garrard County census tracts list (sortable table) →

Grant County: 1 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9202.0221081920202Yes (rural)No
9203.0121081920301NoYes
9203.0221081920302NoYes
920421081920400NoPartly

Grant County census tracts list (sortable table) →

Graves County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20121083020100Yes (rural)Yes
203.0121083020301Yes (rural)No
203.0221083020302Yes (rural)No
20521083020500Yes (rural)No

Graves County census tracts list (sortable table) →

Grayson County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950221085950200Yes (rural)No
950321085950300Yes (rural)No
9504.0121085950401Yes (rural)No
950521085950500Yes (rural)No
950621085950600Yes (rural)No

Grayson County census tracts list (sortable table) →

Green County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930121087930100Yes (rural)No
930221087930200Yes (rural)Yes
930321087930300Yes (rural)No
930421087930400Yes (rural)No

Green County census tracts list (sortable table) →

Greenup County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
402.0121089040201Yes (rural)No
405.0121089040501NoYes
405.0221089040502NoYes
40721089040700Yes (rural)No

Greenup County census tracts list (sortable table) →

Hardin County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
121093000100Yes (rural)No
421093000400Yes (rural)No
521093000500Yes (rural)No
1321093001300Yes (rural)No
1521093001500Yes (rural)No

Hardin County census tracts list (sortable table) →

Harlan County: 9 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121095970100Yes (rural)Yes
970221095970200Yes (rural)No
970321095970300Yes (rural)No
970421095970400Yes (rural)No
970621095970600Yes (rural)No
970721095970700Yes (rural)No
970921095970900Yes (rural)No
971021095971000Yes (rural)No
971321095971300Yes (rural)No

Harlan County census tracts list (sortable table) →

Harrison County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950521097950500Yes (rural)No

Harrison County census tracts list (sortable table) →

Hart County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970221099970200Yes (rural)No
970421099970400Yes (rural)Yes

Hart County census tracts list (sortable table) →

Henderson County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
201.0121101020101Yes (rural)No
20221101020200Yes (rural)No
204.0121101020401Yes (rural)No
206.0221101020602NoYes
209.0221101020902Yes (rural)No

Henderson County census tracts list (sortable table) →

Henry County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
903.0121103090301Yes (rural)No
903.0221103090302Yes (rural)No

Henry County census tracts list (sortable table) →

Hickman County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121105970100Yes (rural)No

Hickman County census tracts list (sortable table) →

Hopkins County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9703.0221107970302Yes (rural)No
970421107970400Yes (rural)No
970621107970600Yes (rural)No
970721107970700Yes (rural)No
970821107970800Yes (rural)No
970921107970900Yes (rural)No
971121107971100Yes (rural)Yes

Hopkins County census tracts list (sortable table) →

Jackson County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9601.0121109960101Yes (rural)Yes
9601.0221109960102Yes (rural)Yes
9603.0221109960302Yes (rural)No

Jackson County census tracts list (sortable table) →

Jefferson County: 86 OZ 2.0 eligible, 24 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
2.0121111000201YesYes
2.0221111000202YesYes
321111000300YesNo
421111000400YesNo
621111000600YesYes
721111000700YesNo
821111000800YesNo
921111000900YesNo
1021111001000YesNo
1121111001100YesNo
1221111001200YesNo
1421111001400YesNo
1521111001500YesYes
1621111001600YesNo
1721111001700YesNo
1821111001800YesYes
2121111002100YesNo
2321111002300YesYes
24.0121111002401YesYes
24.0221111002402YesYes
2721111002700YesYes
2821111002800YesYes
3021111003000YesYes
35.0121111003501YesYes
35.0221111003502YesYes
3621111003600YesNo
3721111003700YesYes
3821111003800YesNo
3921111003900YesNo
4021111004000YesNo
4121111004100YesNo
43.0121111004301YesNo
43.0221111004302YesNo
4421111004400YesNo
4521111004500YesNo
4921111004900YesYes
5021111005000YesYes
5121111005100YesYes
5321111005300YesYes
5621111005600YesNo
59.0121111005901YesYes
59.0221111005902YesYes
6221111006200YesYes
6521111006500YesYes
71.0121111007101YesYes
71.0221111007102YesYes
76.0321111007603YesNo
90.0121111009001YesNo
91.0321111009103YesNo
91.0521111009105YesNo
91.0621111009106YesNo
110.0621111011006YesNo
110.0721111011007YesNo
110.0821111011008YesNo
111.1721111011117YesNo
112.0221111011202YesNo
113.0221111011302YesNo
114.0321111011403YesNo
114.0421111011404YesNo
114.0521111011405YesNo
114.0621111011406YesNo
115.0921111011509YesNo
115.2121111011521YesNo
117.1021111011710YesNo
117.1321111011713YesNo
119.0121111011901YesNo
119.0421111011904YesNo
119.0621111011906YesNo
119.0921111011909YesNo
120.0421111012004YesNo
120.0521111012005YesNo
121.0421111012104YesNo
121.0721111012107YesNo
121.0821111012108YesNo
122.0521111012205YesNo
123.0121111012301YesNo
124.1321111012413YesNo
125.0121111012501YesNo
125.0221111012502YesNo
126.0321111012603YesNo
126.0421111012604YesNo
126.0521111012605YesNo
127.0121111012701YesNo
127.0221111012702YesNo
128.0121111012801YesNo
128.0221111012802YesNo

Jefferson County census tracts list (sortable table) →

Jessamine County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
601.0321113060103YesNo
605.0321113060503YesNo
605.0421113060504YesYes

Jessamine County census tracts list (sortable table) →

Johnson County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121115960100Yes (rural)No
960221115960200Yes (rural)No
960321115960300Yes (rural)No
9604.0121115960401Yes (rural)Yes
9604.0221115960402NoYes

Johnson County census tracts list (sortable table) →

Kenton County: 13 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
60721117060700NoYes
60921117060900YesYes
61021117061000YesNo
61321117061300YesNo
61421117061400YesNo
61621117061600YesNo
636.0721117063607YesNo
63821117063800NoYes
64321117064300YesNo
65021117065000YesNo
65121117065100YesNo
65721117065700YesNo
66921117066900YesNo
67021117067000YesYes
67121117067100YesYes

Kenton County census tracts list (sortable table) →

Knott County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121119960100Yes (rural)Yes
960221119960200Yes (rural)No
960321119960300Yes (rural)No
960421119960400Yes (rural)No

Knott County census tracts list (sortable table) →

Knox County: 10 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930121121930100Yes (rural)No
930221121930200Yes (rural)No
930321121930300Yes (rural)No
9304.0121121930401Yes (rural)No
9305.0121121930501Yes (rural)Yes
9305.0221121930502Yes (rural)Yes
9306.0221121930602Yes (rural)No
9306.0321121930603Yes (rural)No
9306.0421121930604Yes (rural)No
930721121930700Yes (rural)No

Knox County census tracts list (sortable table) →

Larue County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9601.0121123960101Yes (rural)No
9601.0321123960103NoYes
9601.0421123960104NoYes
960321123960300Yes (rural)No

Larue County census tracts list (sortable table) →

Laurel County: 9 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9702.0121125970201Yes (rural)No
9702.0221125970202Yes (rural)No
970421125970400Yes (rural)No
970521125970500Yes (rural)No
970721125970700Yes (rural)No
970921125970900Yes (rural)No
9710.0121125971001Yes (rural)No
9710.0321125971003Yes (rural)No
9711.0421125971104Yes (rural)No

Laurel County census tracts list (sortable table) →

Lawrence County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9301.0121127930101Yes (rural)No
930221127930200Yes (rural)No
930321127930300Yes (rural)No
930521127930500Yes (rural)No

Lawrence County census tracts list (sortable table) →

Lee County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121129950100Yes (rural)No
950221129950200Yes (rural)No
950321129950300Yes (rural)No

Lee County census tracts list (sortable table) →

Leslie County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9201.0121131920101Yes (rural)Yes
9201.0221131920102Yes (rural)Yes
920221131920200Yes (rural)No
920321131920300Yes (rural)No

Leslie County census tracts list (sortable table) →

Letcher County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121133950100Yes (rural)Yes
9502.0121133950201Yes (rural)No
9502.0221133950202Yes (rural)No
950321133950300Yes (rural)No
9504.0121133950401Yes (rural)No
9504.0321133950403Yes (rural)No
9504.0421133950404Yes (rural)No
950521133950500Yes (rural)No

Letcher County census tracts list (sortable table) →

Lewis County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930121135930100Yes (rural)No
930221135930200Yes (rural)No
930321135930300NoYes
930421135930400Yes (rural)No

Lewis County census tracts list (sortable table) →

Lincoln County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9201.0121137920101Yes (rural)Yes
9201.0321137920103Yes (rural)Yes
9203.0121137920301Yes (rural)No
9203.0221137920302Yes (rural)No
920421137920400Yes (rural)No

Lincoln County census tracts list (sortable table) →

Livingston County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
402.0121139040201Yes (rural)No

Livingston County census tracts list (sortable table) →

Logan County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960521141960500Yes (rural)Yes

Logan County census tracts list (sortable table) →

Madison County: 10 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
102.0121151010201Yes (rural)No
102.0221151010202Yes (rural)No
103.0221151010302Yes (rural)No
10421151010400Yes (rural)No
10521151010500Yes (rural)No
106.0221151010602Yes (rural)No
107.0121151010701NoYes
107.0221151010702Yes (rural)No
108.0121151010801NoYes
108.0221151010802NoYes
109.0321151010903Yes (rural)Yes
112.0121151011201Yes (rural)No
114.0221151011402Yes (rural)No

Madison County census tracts list (sortable table) →

Magoffin County: 5 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121153970100Yes (rural)Yes
9702.0121153970201Yes (rural)Yes
9702.0221153970202Yes (rural)Yes
970321153970300Yes (rural)No
970421153970400Yes (rural)Yes

Magoffin County census tracts list (sortable table) →

Marion County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970521155970500Yes (rural)No

Marion County census tracts list (sortable table) →

Marshall County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9501.0221157950102Yes (rural)No
9505.0221157950502Yes (rural)No

Marshall County census tracts list (sortable table) →

Martin County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121159950100Yes (rural)Yes
9502.0121159950201Yes (rural)Yes
9502.0221159950202Yes (rural)Yes
950321159950300Yes (rural)No

Martin County census tracts list (sortable table) →

Mason County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121161960100NoYes
960221161960200Yes (rural)No

Mason County census tracts list (sortable table) →

McCracken County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30121145030100Yes (rural)No
30221145030200Yes (rural)No
30321145030300Yes (rural)Yes
30421145030400Yes (rural)Yes
30521145030500Yes (rural)No
30621145030600Yes (rural)No
30721145030700Yes (rural)No
31021145031000Yes (rural)No

McCracken County census tracts list (sortable table) →

McCreary County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121147960100Yes (rural)No
960221147960200Yes (rural)No
9603.0121147960301Yes (rural)Yes
9603.0221147960302Yes (rural)Yes
9604.0121147960401Yes (rural)No
9604.0221147960402Yes (rural)No

McCreary County census tracts list (sortable table) →

Meade County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121163970100Yes (rural)No
9704.0321163970403Yes (rural)No

Meade County census tracts list (sortable table) →

Menifee County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121165960100Yes (rural)Yes
960221165960200Yes (rural)No

Menifee County census tracts list (sortable table) →

Metcalfe County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121169960100Yes (rural)No
960221169960200Yes (rural)No
960321169960300Yes (rural)Yes

Metcalfe County census tracts list (sortable table) →

Monroe County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930221171930200Yes (rural)No
930321171930300Yes (rural)No
930421171930400Yes (rural)No

Monroe County census tracts list (sortable table) →

Montgomery County: 1 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9202.0121173920201NoYes
9202.0221173920202NoYes
9203.0221173920302NoYes
920421173920400Yes (rural)Yes
920521173920500NoYes

Montgomery County census tracts list (sortable table) →

Morgan County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121175950100Yes (rural)No
950321175950300Yes (rural)Yes
950421175950400Yes (rural)No
950521175950500Yes (rural)No

Morgan County census tracts list (sortable table) →

Muhlenberg County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960121177960100Yes (rural)No
9602.0121177960201NoYes
9602.0221177960202Yes (rural)Yes
960421177960400NoYes
960521177960500Yes (rural)No
960721177960700Yes (rural)No
960921177960900Yes (rural)No

Muhlenberg County census tracts list (sortable table) →

Nelson County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9303.0321179930303Yes (rural)No
9303.0421179930304Yes (rural)No

Nelson County census tracts list (sortable table) →

Nicholas County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960221181960200NoYes

Nicholas County census tracts list (sortable table) →

Ohio County: 1 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920321183920300NoYes
920421183920400Yes (rural)No
9205.0121183920501NoYes
9205.0221183920502NoYes

Ohio County census tracts list (sortable table) →

Owen County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121187970100Yes (rural)No
9702.0121187970201NoYes
9702.0221187970202NoYes

Owen County census tracts list (sortable table) →

Owsley County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930121189930100Yes (rural)Yes
930221189930200Yes (rural)No

Owsley County census tracts list (sortable table) →

Pendleton County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930221191930200Yes (rural)No
930321191930300Yes (rural)No

Pendleton County census tracts list (sortable table) →

Perry County: 9 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970321193970300Yes (rural)No
970421193970400Yes (rural)No
9705.0121193970501Yes (rural)Yes
9705.0221193970502Yes (rural)Yes
9706.0121193970601Yes (rural)Yes
9706.0221193970602Yes (rural)Yes
970821193970800Yes (rural)No
970921193970900Yes (rural)No
971021193971000Yes (rural)Yes

Perry County census tracts list (sortable table) →

Pike County: 17 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930121195930100Yes (rural)Yes
9302.0221195930202Yes (rural)No
9303.0121195930301Yes (rural)Yes
9303.0221195930302Yes (rural)Yes
930421195930400NoYes
930521195930500Yes (rural)Yes
930721195930700Yes (rural)No
930821195930800Yes (rural)No
930921195930900Yes (rural)No
931021195931000Yes (rural)No
9311.0121195931101Yes (rural)Yes
9311.0221195931102Yes (rural)Yes
931221195931200Yes (rural)No
931321195931300Yes (rural)No
931621195931600Yes (rural)No
931721195931700Yes (rural)No
931821195931800Yes (rural)Yes
931921195931900Yes (rural)Yes

Pike County census tracts list (sortable table) →

Powell County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9701.0121197970101Yes (rural)No
9701.0221197970102Yes (rural)No
9702.0121197970201Yes (rural)Yes
9702.0221197970202NoYes

Powell County census tracts list (sortable table) →

Pulaski County: 14 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9301.0121199930101Yes (rural)Yes
9301.0221199930102Yes (rural)Yes
9303.0121199930301Yes (rural)No
9304.0321199930403Yes (rural)No
9305.0621199930506Yes (rural)No
930621199930600Yes (rural)No
930721199930700Yes (rural)No
9308.0121199930801Yes (rural)No
9308.0221199930802Yes (rural)No
930921199930900Yes (rural)No
931021199931000Yes (rural)No
9311.0121199931101Yes (rural)No
9311.0321199931103Yes (rural)Yes
9311.0421199931104Yes (rural)Yes

Pulaski County census tracts list (sortable table) →

Robertson County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121201970100Yes (rural)Yes

Robertson County census tracts list (sortable table) →

Rockcastle County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950121203950100Yes (rural)No
9502.0221203950202Yes (rural)No
950421203950400Yes (rural)No

Rockcastle County census tracts list (sortable table) →

Rowan County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9502.0121205950201NoYes
9502.0221205950202Yes (rural)Yes
9503.0121205950301Yes (rural)No
950421205950400Yes (rural)No

Rowan County census tracts list (sortable table) →

Russell County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9601.0121207960101Yes (rural)No
9601.0221207960102NoYes
960221207960200Yes (rural)No
960321207960300Yes (rural)No

Russell County census tracts list (sortable table) →

Scott County: 6 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
401.0121209040101Yes (rural)No
401.0221209040102Yes (rural)No
402.0721209040207Yes (rural)No
402.0821209040208Yes (rural)No
402.0921209040209Yes (rural)No
402.1021209040210Yes (rural)No

Scott County census tracts list (sortable table) →

Shelby County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
403.0121211040301Yes (rural)No

Shelby County census tracts list (sortable table) →

Simpson County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9704.0121213970401NoYes
9704.0221213970402Yes (rural)Yes

Simpson County census tracts list (sortable table) →

Taylor County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9205.0121217920501NoYes
9205.0221217920502Yes (rural)Yes

Taylor County census tracts list (sortable table) →

Todd County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950221219950200Yes (rural)No
950321219950300Yes (rural)Yes

Todd County census tracts list (sortable table) →

Trigg County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
970121221970100Yes (rural)No
9702.0121221970201Yes (rural)No
9703.0221221970302Yes (rural)No
980121221980100Yes (rural)No

Trigg 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)
9502.0121225950201Yes (rural)Yes

Union County census tracts list (sortable table) →

Warren County: 10 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
10121227010100YesNo
10221227010200YesYes
10321227010300YesNo
10421227010400YesNo
10521227010500YesNo
108.0421227010804YesNo
10921227010900YesNo
110.0121227011001YesNo
11221227011200YesNo
11321227011300YesNo

Warren County census tracts list (sortable table) →

Wayne County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9201.0121231920101Yes (rural)No
9202.0121231920201Yes (rural)No
9202.0221231920202Yes (rural)No
920321231920300Yes (rural)No
9204.0121231920401Yes (rural)Yes
9204.0221231920402Yes (rural)Yes
9207.0221231920702Yes (rural)No

Wayne County census tracts list (sortable table) →

Webster County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960421233960400Yes (rural)Yes

Webster County census tracts list (sortable table) →

Whitley County: 9 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
920121235920100Yes (rural)No
9203.0221235920302Yes (rural)No
9204.0221235920402Yes (rural)No
9205.0121235920501Yes (rural)Yes
9205.0221235920502Yes (rural)Yes
9206.0121235920601Yes (rural)Yes
9206.0221235920602Yes (rural)Yes
920721235920700Yes (rural)No
920821235920800Yes (rural)No

Whitley County census tracts list (sortable table) →

Wolfe County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
930121237930100Yes (rural)No
930221237930200Yes (rural)Yes

Wolfe County census tracts list (sortable table) →

Woodford County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
501.0321239050103Yes (rural)No

Woodford County census tracts list (sortable table) →

Qualified Opportunity Funds investing in Kentucky

1 Qualified Opportunity Funds with stated investment activity in Kentucky. Each profile lists sponsor, focus, and contact details.

Nest Opportunity Fund
by Nest
Multifamily
Browse OZ funds investing in Kentucky →

Get notified when Kentucky files OZ 2.0 nominations

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

Kentucky Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Kentucky nominated?

No official count yet. As of October 20, 2026, we have not found a Kentucky or Treasury source confirming a submitted OZ 2.0 nomination slate. The Cabinet for Economic Development accepted local OZ 2.0 applications until June 12, 2026. Its page posts no submitted-tract list or filing announcement.

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

546 tracts, 382 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 545). 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 546.

How many tracts can Kentucky nominate?

Up to 137. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Kentucky's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Kentucky, the Kentucky Cabinet for Economic Development runs the state process.

What is the deadline for Kentucky 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).

Do rural Opportunity Zones in Kentucky 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. Kentucky has 382 rural eligible tracts, per Treasury's September 2026 eligibility data.

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