Kentucky Opportunity Zones 2.0
As of October 11, 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 545 eligible tracts and may nominate up to 137, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Kentucky has 545 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).
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: 545 tracts (381 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 137 (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: 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 545 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 designations take effect January 1, 2027.
If you're aware of an official Kentucky announcement we've missed, please contact us.
Where Kentucky is in the process
Kentucky OZ 2.0 eligible census tracts by county
The full list of 545 Kentucky census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 109 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 137 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.
Jefferson County — 86 eligible tracts
Tract 2.01 (21111000201) · Tract 2.02 (21111000202) · Tract 3 (21111000300) · Tract 4 (21111000400) · Tract 6 (21111000600) · Tract 7 (21111000700) · Tract 8 (21111000800) · Tract 9 (21111000900) · Tract 10 (21111001000) · Tract 11 (21111001100) · Tract 12 (21111001200) · Tract 14 (21111001400) · Tract 15 (21111001500) · Tract 16 (21111001600) · Tract 17 (21111001700) · Tract 18 (21111001800) · Tract 21 (21111002100) · Tract 23 (21111002300) · Tract 24.01 (21111002401) · Tract 24.02 (21111002402) · Tract 27 (21111002700) · Tract 28 (21111002800) · Tract 30 (21111003000) · Tract 35.01 (21111003501) · Tract 35.02 (21111003502) · Tract 36 (21111003600) · Tract 37 (21111003700) · Tract 38 (21111003800) · Tract 39 (21111003900) · Tract 40 (21111004000) · Tract 41 (21111004100) · Tract 43.01 (21111004301) · Tract 43.02 (21111004302) · Tract 44 (21111004400) · Tract 45 (21111004500) · Tract 49 (21111004900) · Tract 50 (21111005000) · Tract 51 (21111005100) · Tract 53 (21111005300) · Tract 56 (21111005600) · Tract 59.01 (21111005901) · Tract 59.02 (21111005902) · Tract 62 (21111006200) · Tract 65 (21111006500) · Tract 71.01 (21111007101) · Tract 71.02 (21111007102) · Tract 76.03 (21111007603) · Tract 90.01 (21111009001) · Tract 91.03 (21111009103) · Tract 91.05 (21111009105) · Tract 91.06 (21111009106) · Tract 110.06 (21111011006) · Tract 110.07 (21111011007) · Tract 110.08 (21111011008) · Tract 111.17 (21111011117) · Tract 112.02 (21111011202) · Tract 113.02 (21111011302) · Tract 114.03 (21111011403) · Tract 114.04 (21111011404) · Tract 114.05 (21111011405) · Tract 114.06 (21111011406) · Tract 115.09 (21111011509) · Tract 115.21 (21111011521) · Tract 117.10 (21111011710) · Tract 117.13 (21111011713) · Tract 119.01 (21111011901) · Tract 119.04 (21111011904) · Tract 119.06 (21111011906) · Tract 119.09 (21111011909) · Tract 120.04 (21111012004) · Tract 120.05 (21111012005) · Tract 121.04 (21111012104) · Tract 121.07 (21111012107) · Tract 121.08 (21111012108) · Tract 122.05 (21111012205) · Tract 123.01 (21111012301) · Tract 124.13 (21111012413) · Tract 125.01 (21111012501) · Tract 125.02 (21111012502) · Tract 126.03 (21111012603) · Tract 126.04 (21111012604) · Tract 126.05 (21111012605) · Tract 127.01 (21111012701) · Tract 127.02 (21111012702) · Tract 128.01 (21111012801) · Tract 128.02 (21111012802)
Fayette County — 29 eligible tracts
Tract 1.01 (21067000101) · Tract 2 (21067000200) · Tract 4 (21067000400) · Tract 8.01 (21067000801) · Tract 8.02 (21067000802) · Tract 9 (21067000900) · Tract 10 (21067001000) · Tract 11 (21067001100) · Tract 13 (21067001300) · Tract 18 (21067001800) · Tract 19 (21067001900) · Tract 20.01 (21067002001) · Tract 20.02 (21067002002) · Tract 25 (21067002500) · Tract 31.01 (21067003101) · Tract 33 (21067003300) · Tract 34.04 (21067003404) · Tract 34.05 (21067003405) · Tract 35.01 (21067003501) · Tract 35.03 (21067003503) · Tract 35.04 (21067003504) · Tract 38.02 (21067003802) · Tract 38.04 (21067003804) · Tract 39.10 (21067003910) · Tract 39.11 (21067003911) · Tract 39.17 (21067003917) · Tract 40.01 (21067004001) · Tract 41.03 (21067004103) · Tract 41.04 (21067004104)
Pike County — 17 eligible tracts (17 rural)
Tract 9301 (21195930100) rural · Tract 9302.02 (21195930202) rural · Tract 9303.01 (21195930301) rural · Tract 9303.02 (21195930302) rural · Tract 9305 (21195930500) rural · Tract 9307 (21195930700) rural · Tract 9308 (21195930800) rural · Tract 9309 (21195930900) rural · Tract 9310 (21195931000) rural · Tract 9311.01 (21195931101) rural · Tract 9311.02 (21195931102) rural · Tract 9312 (21195931200) rural · Tract 9313 (21195931300) rural · Tract 9316 (21195931600) rural · Tract 9317 (21195931700) rural · Tract 9318 (21195931800) rural · Tract 9319 (21195931900) rural
Pulaski County — 14 eligible tracts (14 rural)
Tract 9301.01 (21199930101) rural · Tract 9301.02 (21199930102) rural · Tract 9303.01 (21199930301) rural · Tract 9304.03 (21199930403) rural · Tract 9305.06 (21199930506) rural · Tract 9306 (21199930600) rural · Tract 9307 (21199930700) rural · Tract 9308.01 (21199930801) rural · Tract 9308.02 (21199930802) rural · Tract 9309 (21199930900) rural · Tract 9310 (21199931000) rural · Tract 9311.01 (21199931101) rural · Tract 9311.03 (21199931103) rural · Tract 9311.04 (21199931104) rural
Kenton County — 13 eligible tracts
Tract 609 (21117060900) · Tract 610 (21117061000) · Tract 613 (21117061300) · Tract 614 (21117061400) · Tract 616 (21117061600) · Tract 636.07 (21117063607) · Tract 643 (21117064300) · Tract 650 (21117065000) · Tract 651 (21117065100) · Tract 657 (21117065700) · Tract 669 (21117066900) · Tract 670 (21117067000) · Tract 671 (21117067100)
Floyd County — 12 eligible tracts (12 rural)
Tract 9201 (21071920100) rural · Tract 9202 (21071920200) rural · Tract 9203.01 (21071920301) rural · Tract 9203.02 (21071920302) rural · Tract 9204.01 (21071920401) rural · Tract 9204.02 (21071920402) rural · Tract 9205 (21071920500) rural · Tract 9206 (21071920600) rural · Tract 9207 (21071920700) rural · Tract 9208.01 (21071920801) rural · Tract 9209 (21071920900) rural · Tract 9210.01 (21071921001) rural
Knox County — 10 eligible tracts (10 rural)
Tract 9301 (21121930100) rural · Tract 9302 (21121930200) rural · Tract 9303 (21121930300) rural · Tract 9304.01 (21121930401) rural · Tract 9305.01 (21121930501) rural · Tract 9305.02 (21121930502) rural · Tract 9306.02 (21121930602) rural · Tract 9306.03 (21121930603) rural · Tract 9306.04 (21121930604) rural · Tract 9307 (21121930700) rural
Madison County — 10 eligible tracts (10 rural)
Tract 102.01 (21151010201) rural · Tract 102.02 (21151010202) rural · Tract 103.02 (21151010302) rural · Tract 104 (21151010400) rural · Tract 105 (21151010500) rural · Tract 106.02 (21151010602) rural · Tract 107.02 (21151010702) rural · Tract 109.03 (21151010903) rural · Tract 112.01 (21151011201) rural · Tract 114.02 (21151011402) rural
Warren County — 10 eligible tracts
Tract 101 (21227010100) · Tract 102 (21227010200) · Tract 103 (21227010300) · Tract 104 (21227010400) · Tract 105 (21227010500) · Tract 108.04 (21227010804) · Tract 109 (21227010900) · Tract 110.01 (21227011001) · Tract 112 (21227011200) · Tract 113 (21227011300)
Christian County — 9 eligible tracts (6 rural)
Tract 2001 (21047200100) rural · Tract 2002 (21047200200) rural · Tract 2003 (21047200300) rural · Tract 2004 (21047200400) rural · Tract 2005 (21047200500) rural · Tract 2008 (21047200800) rural · Tract 2013.03 (21047201303) · Tract 2013.04 (21047201304) · Tract 2015.01 (21047201501)
Harlan County — 9 eligible tracts (9 rural)
Tract 9701 (21095970100) rural · Tract 9702 (21095970200) rural · Tract 9703 (21095970300) rural · Tract 9704 (21095970400) rural · Tract 9706 (21095970600) rural · Tract 9707 (21095970700) rural · Tract 9709 (21095970900) rural · Tract 9710 (21095971000) rural · Tract 9713 (21095971300) rural
Laurel County — 9 eligible tracts (9 rural)
Tract 9702.01 (21125970201) rural · Tract 9702.02 (21125970202) rural · Tract 9704 (21125970400) rural · Tract 9705 (21125970500) rural · Tract 9707 (21125970700) rural · Tract 9709 (21125970900) rural · Tract 9710.01 (21125971001) rural · Tract 9710.03 (21125971003) rural · Tract 9711.04 (21125971104) rural
Perry County — 9 eligible tracts (9 rural)
Tract 9703 (21193970300) rural · Tract 9704 (21193970400) rural · Tract 9705.01 (21193970501) rural · Tract 9705.02 (21193970502) rural · Tract 9706.01 (21193970601) rural · Tract 9706.02 (21193970602) rural · Tract 9708 (21193970800) rural · Tract 9709 (21193970900) rural · Tract 9710 (21193971000) rural
Whitley County — 9 eligible tracts (9 rural)
Tract 9201 (21235920100) rural · Tract 9203.02 (21235920302) rural · Tract 9204.02 (21235920402) rural · Tract 9205.01 (21235920501) rural · Tract 9205.02 (21235920502) rural · Tract 9206.01 (21235920601) rural · Tract 9206.02 (21235920602) rural · Tract 9207 (21235920700) rural · Tract 9208 (21235920800) rural
Barren County — 8 eligible tracts (8 rural)
Tract 9502 (21009950200) rural · Tract 9503 (21009950300) rural · Tract 9504.01 (21009950401) rural · Tract 9504.02 (21009950402) rural · Tract 9505 (21009950500) rural · Tract 9506.01 (21009950601) rural · Tract 9509 (21009950900) rural · Tract 9510 (21009951000) rural
Bell County — 8 eligible tracts (8 rural)
Tract 9601 (21013960100) rural · Tract 9602 (21013960200) rural · Tract 9603 (21013960300) rural · Tract 9604 (21013960400) rural · Tract 9605 (21013960500) rural · Tract 9606 (21013960600) rural · Tract 9608 (21013960800) rural · Tract 9611 (21013961100) rural
Letcher County — 8 eligible tracts (8 rural)
Tract 9501 (21133950100) rural · Tract 9502.01 (21133950201) rural · Tract 9502.02 (21133950202) rural · Tract 9503 (21133950300) rural · Tract 9504.01 (21133950401) rural · Tract 9504.03 (21133950403) rural · Tract 9504.04 (21133950404) rural · Tract 9505 (21133950500) rural
McCracken County — 8 eligible tracts (8 rural)
Tract 301 (21145030100) rural · Tract 302 (21145030200) rural · Tract 303 (21145030300) rural · Tract 304 (21145030400) rural · Tract 305 (21145030500) rural · Tract 306 (21145030600) rural · Tract 307 (21145030700) rural · Tract 310 (21145031000) rural
Breathitt County — 7 eligible tracts (7 rural)
Tract 9202 (21025920200) rural · Tract 9203.01 (21025920301) rural · Tract 9203.02 (21025920302) rural · Tract 9205 (21025920500) rural · Tract 9206 (21025920600) rural · Tract 9207 (21025920700) rural · Tract 9208 (21025920800) rural
Campbell County — 7 eligible tracts
Tract 501 (21037050100) · Tract 505 (21037050500) · Tract 506 (21037050600) · Tract 511.01 (21037051101) · Tract 512 (21037051200) · Tract 525 (21037052500) · Tract 533.01 (21037053301)
Clay County — 7 eligible tracts (7 rural)
Tract 9501 (21051950100) rural · Tract 9502.01 (21051950201) rural · Tract 9503.01 (21051950301) rural · Tract 9503.02 (21051950302) rural · Tract 9504 (21051950400) rural · Tract 9505 (21051950500) rural · Tract 9506 (21051950600) rural
Daviess County — 7 eligible tracts
Tract 1 (21059000100) · Tract 2 (21059000200) · Tract 3 (21059000300) · Tract 4.01 (21059000401) · Tract 4.02 (21059000402) · Tract 6 (21059000600) · Tract 9 (21059000900)
Hopkins County — 7 eligible tracts (7 rural)
Tract 9703.02 (21107970302) rural · Tract 9704 (21107970400) rural · Tract 9706 (21107970600) rural · Tract 9707 (21107970700) rural · Tract 9708 (21107970800) rural · Tract 9709 (21107970900) rural · Tract 9711 (21107971100) rural
Wayne County — 7 eligible tracts (7 rural)
Tract 9201.01 (21231920101) rural · Tract 9202.01 (21231920201) rural · Tract 9202.02 (21231920202) rural · Tract 9203 (21231920300) rural · Tract 9204.01 (21231920401) rural · Tract 9204.02 (21231920402) rural · Tract 9207.02 (21231920702) rural
McCreary County — 6 eligible tracts (6 rural)
Tract 9601 (21147960100) rural · Tract 9602 (21147960200) rural · Tract 9603.01 (21147960301) rural · Tract 9603.02 (21147960302) rural · Tract 9604.01 (21147960401) rural · Tract 9604.02 (21147960402) rural
Scott County — 6 eligible tracts (6 rural)
Tract 401.01 (21209040101) rural · Tract 401.02 (21209040102) rural · Tract 402.07 (21209040207) rural · Tract 402.08 (21209040208) rural · Tract 402.09 (21209040209) rural · Tract 402.10 (21209040210) rural
Boone County — 5 eligible tracts
Tract 701.01 (21015070101) · Tract 701.02 (21015070102) · Tract 702.01 (21015070201) · Tract 702.02 (21015070202) · Tract 703.01 (21015070301)
Boyd County — 5 eligible tracts (5 rural)
Tract 302 (21019030200) rural · Tract 303 (21019030300) rural · Tract 304 (21019030400) rural · Tract 307 (21019030700) rural · Tract 308 (21019030800) rural
Calloway County — 5 eligible tracts (5 rural)
Tract 103.01 (21035010301) rural · Tract 103.03 (21035010303) rural · Tract 103.04 (21035010304) rural · Tract 104 (21035010400) rural · Tract 105 (21035010500) rural
Franklin County — 5 eligible tracts (5 rural)
Tract 701.01 (21073070101) rural · Tract 704.04 (21073070404) rural · Tract 705 (21073070500) rural · Tract 706.01 (21073070601) rural · Tract 712 (21073071200) rural
Grayson County — 5 eligible tracts (5 rural)
Tract 9502 (21085950200) rural · Tract 9503 (21085950300) rural · Tract 9504.01 (21085950401) rural · Tract 9505 (21085950500) rural · Tract 9506 (21085950600) rural
Hardin County — 5 eligible tracts (5 rural)
Tract 1 (21093000100) rural · Tract 4 (21093000400) rural · Tract 5 (21093000500) rural · Tract 13 (21093001300) rural · Tract 15 (21093001500) rural
Lincoln County — 5 eligible tracts (5 rural)
Tract 9201.01 (21137920101) rural · Tract 9201.03 (21137920103) rural · Tract 9203.01 (21137920301) rural · Tract 9203.02 (21137920302) rural · Tract 9204 (21137920400) rural
Magoffin County — 5 eligible tracts (5 rural)
Tract 9701 (21153970100) rural · Tract 9702.01 (21153970201) rural · Tract 9702.02 (21153970202) rural · Tract 9703 (21153970300) rural · Tract 9704 (21153970400) rural
Muhlenberg County — 5 eligible tracts (5 rural)
Tract 9601 (21177960100) rural · Tract 9602.02 (21177960202) rural · Tract 9605 (21177960500) rural · Tract 9607 (21177960700) rural · Tract 9609 (21177960900) rural
Adair County — 4 eligible tracts (4 rural)
Tract 9701 (21001970100) rural · Tract 9703 (21001970300) rural · Tract 9705 (21001970500) rural · Tract 9706 (21001970600) rural
Bath County — 4 eligible tracts (4 rural)
Tract 9701 (21011970100) rural · Tract 9702.01 (21011970201) rural · Tract 9702.02 (21011970202) rural · Tract 9703 (21011970300) rural
Estill County — 4 eligible tracts (4 rural)
Tract 9201 (21065920100) rural · Tract 9202.01 (21065920201) rural · Tract 9203.02 (21065920302) rural · Tract 9204 (21065920400) rural
Graves County — 4 eligible tracts (4 rural)
Tract 201 (21083020100) rural · Tract 203.01 (21083020301) rural · Tract 203.02 (21083020302) rural · Tract 205 (21083020500) rural
Green County — 4 eligible tracts (4 rural)
Tract 9301 (21087930100) rural · Tract 9302 (21087930200) rural · Tract 9303 (21087930300) rural · Tract 9304 (21087930400) rural
Henderson County — 4 eligible tracts (4 rural)
Tract 201.01 (21101020101) rural · Tract 202 (21101020200) rural · Tract 204.01 (21101020401) rural · Tract 209.02 (21101020902) rural
Johnson County — 4 eligible tracts (4 rural)
Tract 9601 (21115960100) rural · Tract 9602 (21115960200) rural · Tract 9603 (21115960300) rural · Tract 9604.01 (21115960401) rural
Knott County — 4 eligible tracts (4 rural)
Tract 9601 (21119960100) rural · Tract 9602 (21119960200) rural · Tract 9603 (21119960300) rural · Tract 9604 (21119960400) rural
Lawrence County — 4 eligible tracts (4 rural)
Tract 9301.01 (21127930101) rural · Tract 9302 (21127930200) rural · Tract 9303 (21127930300) rural · Tract 9305 (21127930500) rural
Leslie County — 4 eligible tracts (4 rural)
Tract 9201.01 (21131920101) rural · Tract 9201.02 (21131920102) rural · Tract 9202 (21131920200) rural · Tract 9203 (21131920300) rural
Morgan County — 4 eligible tracts (4 rural)
Tract 9501 (21175950100) rural · Tract 9503 (21175950300) rural · Tract 9504 (21175950400) rural · Tract 9505 (21175950500) rural
Trigg County — 4 eligible tracts (4 rural)
Tract 9701 (21221970100) rural · Tract 9702.01 (21221970201) rural · Tract 9703.02 (21221970302) rural · Tract 9801 (21221980100) rural
Bourbon County — 3 eligible tracts (3 rural)
Tract 301.02 (21017030102) rural · Tract 302.02 (21017030202) rural · Tract 305 (21017030500) rural
Breckinridge County — 3 eligible tracts (3 rural)
Tract 9601 (21027960100) rural · Tract 9605.01 (21027960501) rural · Tract 9605.02 (21027960502) rural
Bullitt County — 3 eligible tracts (2 rural)
Tract 205.02 (21029020502) · Tract 207.04 (21029020704) rural · Tract 211.04 (21029021104) rural
Casey County — 3 eligible tracts (3 rural)
Tract 9502 (21045950200) rural · Tract 9503.01 (21045950301) rural · Tract 9504 (21045950400) rural
Elliott County — 3 eligible tracts (3 rural)
Tract 9201.01 (21063920101) rural · Tract 9201.02 (21063920102) rural · Tract 9202 (21063920200) rural
Garrard County — 3 eligible tracts (3 rural)
Tract 9702.01 (21079970201) rural · Tract 9703 (21079970300) rural · Tract 9704 (21079970400) rural
Jackson County — 3 eligible tracts (3 rural)
Tract 9601.01 (21109960101) rural · Tract 9601.02 (21109960102) rural · Tract 9603.02 (21109960302) rural
Jessamine County — 3 eligible tracts
Tract 601.03 (21113060103) · Tract 605.03 (21113060503) · Tract 605.04 (21113060504)
Lee County — 3 eligible tracts (3 rural)
Tract 9501 (21129950100) rural · Tract 9502 (21129950200) rural · Tract 9503 (21129950300) rural
Lewis County — 3 eligible tracts (3 rural)
Tract 9301 (21135930100) rural · Tract 9302 (21135930200) rural · Tract 9304 (21135930400) rural
Martin County — 3 eligible tracts (3 rural)
Tract 9501 (21159950100) rural · Tract 9502.01 (21159950201) rural · Tract 9502.02 (21159950202) rural
Metcalfe County — 3 eligible tracts (3 rural)
Tract 9601 (21169960100) rural · Tract 9602 (21169960200) rural · Tract 9603 (21169960300) rural
Monroe County — 3 eligible tracts (3 rural)
Tract 9302 (21171930200) rural · Tract 9303 (21171930300) rural · Tract 9304 (21171930400) rural
Powell County — 3 eligible tracts (3 rural)
Tract 9701.01 (21197970101) rural · Tract 9701.02 (21197970102) rural · Tract 9702.01 (21197970201) rural
Rockcastle County — 3 eligible tracts (3 rural)
Tract 9501 (21203950100) rural · Tract 9502.02 (21203950202) rural · Tract 9504 (21203950400) rural
Rowan County — 3 eligible tracts (3 rural)
Tract 9502.02 (21205950202) rural · Tract 9503.01 (21205950301) rural · Tract 9504 (21205950400) rural
Russell County — 3 eligible tracts (3 rural)
Tract 9601.01 (21207960101) rural · Tract 9602 (21207960200) rural · Tract 9603 (21207960300) rural
Boyle County — 2 eligible tracts (2 rural)
Tract 9303 (21021930300) rural · Tract 9307 (21021930700) rural
Butler County — 2 eligible tracts (2 rural)
Tract 9302 (21031930200) rural · Tract 9303.02 (21031930302) rural
Carroll County — 2 eligible tracts (2 rural)
Tract 9501 (21041950100) rural · Tract 9503 (21041950300) rural
Carter County — 2 eligible tracts (2 rural)
Tract 9601 (21043960100) rural · Tract 9606.02 (21043960602) rural
Clark County — 2 eligible tracts (2 rural)
Tract 202.01 (21049020201) rural · Tract 202.02 (21049020202) rural
Clinton County — 2 eligible tracts (2 rural)
Tract 9702.02 (21053970202) rural · Tract 9702.04 (21053970204) rural
Crittenden County — 2 eligible tracts (2 rural)
Tract 9302 (21055930200) rural · Tract 9304 (21055930400) rural
Cumberland County — 2 eligible tracts (2 rural)
Tract 9501 (21057950100) rural · Tract 9502 (21057950200) rural
Edmonson County — 2 eligible tracts (2 rural)
Tract 9202 (21061920200) rural · Tract 9801 (21061980100) rural
Fleming County — 2 eligible tracts (2 rural)
Tract 9201 (21069920100) rural · Tract 9204 (21069920400) rural
Fulton County — 2 eligible tracts (2 rural)
Tract 9601 (21075960100) rural · Tract 9602 (21075960200) rural
Gallatin County — 2 eligible tracts (2 rural)
Tract 9601.02 (21077960102) rural · Tract 9601.04 (21077960104) rural
Greenup County — 2 eligible tracts (2 rural)
Tract 402.01 (21089040201) rural · Tract 407 (21089040700) rural
Hart County — 2 eligible tracts (2 rural)
Tract 9702 (21099970200) rural · Tract 9704 (21099970400) rural
Henry County — 2 eligible tracts (2 rural)
Tract 903.01 (21103090301) rural · Tract 903.02 (21103090302) rural
Larue County — 2 eligible tracts (2 rural)
Tract 9601.01 (21123960101) rural · Tract 9603 (21123960300) rural
Marshall County — 2 eligible tracts (2 rural)
Tract 9501.02 (21157950102) rural · Tract 9505.02 (21157950502) rural
Meade County — 2 eligible tracts (2 rural)
Tract 9701 (21163970100) rural · Tract 9704.03 (21163970403) rural
Menifee County — 2 eligible tracts (2 rural)
Tract 9601 (21165960100) rural · Tract 9602 (21165960200) rural
Nelson County — 2 eligible tracts (2 rural)
Tract 9303.03 (21179930303) rural · Tract 9303.04 (21179930304) rural
Owsley County — 2 eligible tracts (2 rural)
Tract 9301 (21189930100) rural · Tract 9302 (21189930200) rural
Pendleton County — 2 eligible tracts (2 rural)
Tract 9302 (21191930200) rural · Tract 9303 (21191930300) rural
Todd County — 2 eligible tracts (2 rural)
Tract 9502 (21219950200) rural · Tract 9503 (21219950300) rural
Wolfe County — 2 eligible tracts (2 rural)
Tract 9301 (21237930100) rural · Tract 9302 (21237930200) rural
Allen County — 1 eligible tract (1 rural)
Tract 9204 (21003920400) rural
Ballard County — 1 eligible tract (1 rural)
Tract 9503 (21007950300) rural
Bracken County — 1 eligible tract (1 rural)
Tract 9503 (21023950300) rural
Carlisle County — 1 eligible tract (1 rural)
Tract 9602 (21039960200) rural
Grant County — 1 eligible tract (1 rural)
Tract 9202.02 (21081920202) rural
Harrison County — 1 eligible tract (1 rural)
Tract 9505 (21097950500) rural
Hickman County — 1 eligible tract (1 rural)
Tract 9701 (21105970100) rural
Livingston County — 1 eligible tract (1 rural)
Tract 402.01 (21139040201) rural
Logan County — 1 eligible tract (1 rural)
Tract 9605 (21141960500) rural
Marion County — 1 eligible tract (1 rural)
Tract 9705 (21155970500) rural
Mason County — 1 eligible tract (1 rural)
Tract 9602 (21161960200) rural
Montgomery County — 1 eligible tract (1 rural)
Tract 9204 (21173920400) rural
Ohio County — 1 eligible tract (1 rural)
Tract 9204 (21183920400) rural
Owen County — 1 eligible tract (1 rural)
Tract 9701 (21187970100) rural
Robertson County — 1 eligible tract (1 rural)
Tract 9701 (21201970100) rural
Shelby County — 1 eligible tract (1 rural)
Tract 403.01 (21211040301) rural
Simpson County — 1 eligible tract (1 rural)
Tract 9704.02 (21213970402) rural
Taylor County — 1 eligible tract (1 rural)
Tract 9205.02 (21217920502) rural
Union County — 1 eligible tract (1 rural)
Tract 9502.01 (21225950201) rural
Webster County — 1 eligible tract (1 rural)
Tract 9604 (21233960400) rural
Woodford County — 1 eligible tract (1 rural)
Tract 501.03 (21239050103) rural
Top cities in Kentucky
Qualified Opportunity Funds investing in Kentucky
1 Qualified Opportunity Funds with stated investment activity in Kentucky. Each profile lists sponsor, focus, and contact details.
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 11, 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?
545 tracts, of which 381 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 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 381 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Kentucky data last changed Oct 6, 2026 · How we source this