Michigan Opportunity Zones 2.0
As of October 11, 2026, Michigan has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Michigan has 856 eligible tracts and may nominate up to 214, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Michigan has 856 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).
We have not found an official Michigan or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 856 tracts (251 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 214 (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: Michigan Economic Development Corporation (MEDC) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Michigan OZ 2.0 Selection Process
Michigan has 856 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 214 tracts.
We have not found a published Michigan 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 Michigan announcement we've missed, please contact us.
Where Michigan is in the process
Michigan OZ 2.0 eligible census tracts by county
The full list of 856 Michigan census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 69 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 214 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.
Wayne County — 333 eligible tracts (1 rural)
Tract 5001 (26163500100) · Tract 5002 (26163500200) · Tract 5003 (26163500300) · Tract 5004 (26163500400) · Tract 5005 (26163500500) · Tract 5006 (26163500600) · Tract 5007 (26163500700) · Tract 5008 (26163500800) · Tract 5009 (26163500900) · Tract 5010 (26163501000) · Tract 5011 (26163501100) · Tract 5012 (26163501200) · Tract 5013 (26163501300) · Tract 5014 (26163501400) · Tract 5015 (26163501500) · Tract 5016 (26163501600) · Tract 5017 (26163501700) · Tract 5019 (26163501900) · Tract 5020 (26163502000) · Tract 5026 (26163502600) · Tract 5027 (26163502700) · Tract 5031 (26163503100) · Tract 5032 (26163503200) · Tract 5033 (26163503300) · Tract 5034 (26163503400) · Tract 5035 (26163503500) · Tract 5036 (26163503600) · Tract 5039 (26163503900) · Tract 5040 (26163504000) · Tract 5041 (26163504100) · Tract 5042 (26163504200) · Tract 5043 (26163504300) · Tract 5044 (26163504400) · Tract 5051 (26163505100) · Tract 5052 (26163505200) · Tract 5054 (26163505400) · Tract 5056 (26163505600) · Tract 5057 (26163505700) · Tract 5058 (26163505800) · Tract 5061 (26163506100) · Tract 5062 (26163506200) · Tract 5063 (26163506300) · Tract 5064 (26163506400) · Tract 5065 (26163506500) · Tract 5066 (26163506600) · Tract 5067 (26163506700) · Tract 5068 (26163506800) · Tract 5069 (26163506900) · Tract 5070 (26163507000) · Tract 5071 (26163507100) · Tract 5072 (26163507200) · Tract 5073 (26163507300) · Tract 5074 (26163507400) · Tract 5075 (26163507500) · Tract 5080 (26163508000) · Tract 5081 (26163508100) · Tract 5090 (26163509000) · Tract 5091 (26163509100) · Tract 5106 (26163510600) · Tract 5112 (26163511200) · Tract 5113 (26163511300) · Tract 5114 (26163511400) · Tract 5119 (26163511900) · Tract 5128 (26163512800) · Tract 5132 (26163513200) · Tract 5137 (26163513700) · Tract 5138 (26163513800) · Tract 5139 (26163513900) · Tract 5141 (26163514100) · Tract 5142 (26163514200) · Tract 5143 (26163514300) · Tract 5145 (26163514500) · Tract 5152 (26163515200) · Tract 5153 (26163515300) · Tract 5157 (26163515700) · Tract 5160 (26163516000) · Tract 5164 (26163516400) · Tract 5166 (26163516600) · Tract 5167 (26163516700) · Tract 5168 (26163516800) · Tract 5169 (26163516900) · Tract 5173 (26163517300) · Tract 5175 (26163517500) · Tract 5180 (26163518000) · Tract 5189 (26163518900) · Tract 5190 (26163519000) · Tract 5191 (26163519100) · Tract 5192 (26163519200) · Tract 5193 (26163519300) · Tract 5202 (26163520200) · Tract 5203 (26163520300) · Tract 5204 (26163520400) · Tract 5207 (26163520700) · Tract 5211 (26163521100) · Tract 5215 (26163521500) · Tract 5218 (26163521800) · Tract 5219 (26163521900) · Tract 5220 (26163522000) · Tract 5223 (26163522300) · Tract 5224 (26163522400) · Tract 5225 (26163522500) · Tract 5231 (26163523100) · Tract 5232 (26163523200) · Tract 5234 (26163523400) · Tract 5238 (26163523800) · Tract 5240.01 (26163524001) · Tract 5241.01 (26163524101) · Tract 5242 (26163524200) · Tract 5243 (26163524300) · Tract 5246 (26163524600) · Tract 5247 (26163524700) · Tract 5254 (26163525400) · Tract 5257 (26163525700) · Tract 5258 (26163525800) · Tract 5259 (26163525900) · Tract 5260 (26163526000) · Tract 5261 (26163526100) · Tract 5262 (26163526200) · Tract 5263 (26163526300) · Tract 5264 (26163526400) · Tract 5265 (26163526500) · Tract 5279 (26163527900) · Tract 5301 (26163530100) · Tract 5302 (26163530200) · Tract 5303 (26163530300) · Tract 5304 (26163530400) · Tract 5305 (26163530500) · Tract 5308 (26163530800) · Tract 5309 (26163530900) · Tract 5311 (26163531100) · Tract 5313 (26163531300) · Tract 5314 (26163531400) · Tract 5315.01 (26163531501) · Tract 5315.02 (26163531502) · Tract 5316 (26163531600) · Tract 5317 (26163531700) · Tract 5318 (26163531800) · Tract 5319 (26163531900) · Tract 5324 (26163532400) · Tract 5327 (26163532700) · Tract 5330 (26163533000) · Tract 5331 (26163533100) · Tract 5332 (26163533200) · Tract 5333 (26163533300) · Tract 5334 (26163533400) · Tract 5336 (26163533600) · Tract 5338 (26163533800) · Tract 5339 (26163533900) · Tract 5341 (26163534100) · Tract 5342 (26163534200) · Tract 5343 (26163534300) · Tract 5344 (26163534400) · Tract 5347 (26163534700) · Tract 5348 (26163534800) · Tract 5350 (26163535000) · Tract 5351 (26163535100) · Tract 5352 (26163535200) · Tract 5353 (26163535300) · Tract 5356 (26163535600) · Tract 5357 (26163535700) · Tract 5358 (26163535800) · Tract 5361 (26163536100) · Tract 5362 (26163536200) · Tract 5363 (26163536300) · Tract 5364 (26163536400) · Tract 5366 (26163536600) · Tract 5367 (26163536700) · Tract 5368 (26163536800) · Tract 5369 (26163536900) · Tract 5370 (26163537000) · Tract 5371 (26163537100) · Tract 5372 (26163537200) · Tract 5373 (26163537300) · Tract 5375 (26163537500) · Tract 5376 (26163537600) · Tract 5377 (26163537700) · Tract 5378 (26163537800) · Tract 5383 (26163538300) · Tract 5385 (26163538500) · Tract 5386 (26163538600) · Tract 5387 (26163538700) · Tract 5388 (26163538800) · Tract 5389 (26163538900) · Tract 5390 (26163539000) · Tract 5391 (26163539100) · Tract 5392 (26163539200) · Tract 5393 (26163539300) · Tract 5394 (26163539400) · Tract 5395 (26163539500) · Tract 5397 (26163539700) · Tract 5401 (26163540100) · Tract 5402 (26163540200) · Tract 5403 (26163540300) · Tract 5404 (26163540400) · Tract 5405 (26163540500) · Tract 5406 (26163540600) · Tract 5407 (26163540700) · Tract 5408 (26163540800) · Tract 5409 (26163540900) · Tract 5410 (26163541000) · Tract 5411 (26163541100) · Tract 5412 (26163541200) · Tract 5413 (26163541300) · Tract 5414 (26163541400) · Tract 5415 (26163541500) · Tract 5417 (26163541700) · Tract 5418 (26163541800) · Tract 5421 (26163542100) · Tract 5422 (26163542200) · Tract 5423 (26163542300) · Tract 5424 (26163542400) · Tract 5426 (26163542600) · Tract 5432 (26163543200) · Tract 5433 (26163543300) · Tract 5434 (26163543400) · Tract 5435 (26163543500) · Tract 5437 (26163543700) · Tract 5439 (26163543900) · Tract 5440 (26163544000) · Tract 5441 (26163544100) · Tract 5442 (26163544200) · Tract 5443 (26163544300) · Tract 5448 (26163544800) · Tract 5452 (26163545200) · Tract 5455 (26163545500) · Tract 5456 (26163545600) · Tract 5457 (26163545700) · Tract 5458 (26163545800) · Tract 5459 (26163545900) · Tract 5460 (26163546000) · Tract 5461 (26163546100) · Tract 5462.01 (26163546201) · Tract 5463.01 (26163546301) · Tract 5466 (26163546600) · Tract 5467 (26163546700) · Tract 5470 (26163547000) · Tract 5471 (26163547100) · Tract 5472 (26163547200) · Tract 5516 (26163551600) · Tract 5520 (26163552000) · Tract 5521 (26163552100) · Tract 5522 (26163552200) · Tract 5523 (26163552300) · Tract 5524 (26163552400) · Tract 5528.01 (26163552801) · Tract 5530 (26163553000) · Tract 5531 (26163553100) · Tract 5536.01 (26163553601) · Tract 5538 (26163553800) · Tract 5542 (26163554200) · Tract 5544 (26163554400) · Tract 5545 (26163554500) · Tract 5598 (26163559800) · Tract 5649 (26163564900) · Tract 5653.01 (26163565301) · Tract 5653.02 (26163565302) · Tract 5664 (26163566400) · Tract 5665 (26163566500) · Tract 5667 (26163566700) · Tract 5669 (26163566900) · Tract 5678 (26163567800) · Tract 5685 (26163568500) · Tract 5687 (26163568700) · Tract 5688 (26163568800) · Tract 5692 (26163569200) · Tract 5698 (26163569800) · Tract 5701 (26163570100) · Tract 5702 (26163570200) · Tract 5704 (26163570400) · Tract 5705 (26163570500) · Tract 5706 (26163570600) · Tract 5708 (26163570800) · Tract 5709 (26163570900) · Tract 5710 (26163571000) · Tract 5715 (26163571500) · Tract 5716 (26163571600) · Tract 5718 (26163571800) · Tract 5719 (26163571900) · Tract 5721 (26163572100) · Tract 5726 (26163572600) · Tract 5728 (26163572800) · Tract 5729 (26163572900) · Tract 5731 (26163573100) · Tract 5733 (26163573300) · Tract 5734 (26163573400) · Tract 5735.01 (26163573501) · Tract 5736 (26163573600) · Tract 5737.02 (26163573702) · Tract 5738 (26163573800) · Tract 5739 (26163573900) · Tract 5740 (26163574000) · Tract 5741 (26163574100) · Tract 5743.01 (26163574301) · Tract 5752 (26163575200) · Tract 5770 (26163577000) · Tract 5771 (26163577100) · Tract 5772 (26163577200) · Tract 5773 (26163577300) · Tract 5774 (26163577400) · Tract 5778 (26163577800) · Tract 5779 (26163577900) · Tract 5780 (26163578000) · Tract 5785 (26163578500) · Tract 5786 (26163578600) · Tract 5791 (26163579100) · Tract 5792 (26163579200) · Tract 5793 (26163579300) · Tract 5795.01 (26163579501) · Tract 5796 (26163579600) · Tract 5797 (26163579700) · Tract 5798 (26163579800) · Tract 5802 (26163580200) · Tract 5818 (26163581800) · Tract 5820 (26163582000) · Tract 5830.01 (26163583001) · Tract 5831.01 (26163583101) · Tract 5832 (26163583200) · Tract 5834 (26163583400) · Tract 5835 (26163583500) · Tract 5842 (26163584200) · Tract 5846 (26163584600) · Tract 5847 (26163584700) · Tract 5848.01 (26163584801) · Tract 5848.02 (26163584802) · Tract 5857 (26163585700) · Tract 5859 (26163585900) · Tract 5881.01 (26163588101) · Tract 5894.02 (26163589402) rural · Tract 9823.01 (26163982301) · Tract 9824 (26163982400) · Tract 9834 (26163983400) · Tract 9851 (26163985100) · Tract 9853 (26163985300)
Genesee County — 56 eligible tracts (3 rural)
Tract 1 (26049000100) · Tract 2 (26049000200) · Tract 3 (26049000300) · Tract 4 (26049000400) · Tract 5 (26049000500) · Tract 6 (26049000600) · Tract 7 (26049000700) · Tract 8 (26049000800) · Tract 9 (26049000900) · Tract 10 (26049001000) · Tract 11 (26049001100) · Tract 12 (26049001200) · Tract 13 (26049001300) · Tract 14 (26049001400) · Tract 15 (26049001500) · Tract 17 (26049001700) · Tract 18 (26049001800) · Tract 19 (26049001900) · Tract 20 (26049002000) · Tract 22 (26049002200) · Tract 23 (26049002300) · Tract 24 (26049002400) · Tract 26 (26049002600) · Tract 27 (26049002700) · Tract 28 (26049002800) · Tract 29 (26049002900) · Tract 31 (26049003100) · Tract 32 (26049003200) · Tract 34 (26049003400) · Tract 35 (26049003500) · Tract 36 (26049003600) · Tract 37 (26049003700) · Tract 40 (26049004000) · Tract 101.10 (26049010110) rural · Tract 101.17 (26049010117) · Tract 103.04 (26049010304) · Tract 103.05 (26049010305) · Tract 105.01 (26049010501) · Tract 105.02 (26049010502) · Tract 105.03 (26049010503) rural · Tract 108.12 (26049010812) · Tract 109.10 (26049010910) · Tract 109.12 (26049010912) · Tract 113.01 (26049011301) · Tract 113.02 (26049011302) · Tract 115.02 (26049011502) · Tract 116.11 (26049011611) · Tract 120.03 (26049012003) · Tract 122.01 (26049012201) · Tract 122.02 (26049012202) · Tract 123.10 (26049012310) · Tract 123.11 (26049012311) · Tract 125.03 (26049012503) · Tract 126.02 (26049012602) rural · Tract 135 (26049013500) · Tract 136 (26049013600)
Macomb County — 45 eligible tracts
Tract 2221.04 (26099222104) · Tract 2256 (26099225600) · Tract 2305.01 (26099230501) · Tract 2322 (26099232200) · Tract 2400 (26099240000) · Tract 2408.02 (26099240802) · Tract 2416 (26099241600) · Tract 2417 (26099241700) · Tract 2420.02 (26099242002) · Tract 2421 (26099242100) · Tract 2450 (26099245000) · Tract 2451 (26099245100) · Tract 2452 (26099245200) · Tract 2471 (26099247100) · Tract 2476.01 (26099247601) · Tract 2552 (26099255200) · Tract 2556 (26099255600) · Tract 2559 (26099255900) · Tract 2560 (26099256000) · Tract 2563 (26099256300) · Tract 2564 (26099256400) · Tract 2567 (26099256700) · Tract 2568 (26099256800) · Tract 2581 (26099258100) · Tract 2584 (26099258400) · Tract 2586 (26099258600) · Tract 2587 (26099258700) · Tract 2589 (26099258900) · Tract 2617 (26099261700) · Tract 2621 (26099262100) · Tract 2623 (26099262300) · Tract 2626 (26099262600) · Tract 2629 (26099262900) · Tract 2632 (26099263200) · Tract 2635 (26099263500) · Tract 2636 (26099263600) · Tract 2638 (26099263800) · Tract 2639 (26099263900) · Tract 2640 (26099264000) · Tract 2642 (26099264200) · Tract 2681 (26099268100) · Tract 2683 (26099268300) · Tract 2684 (26099268400) · Tract 9822 (26099982200) · Tract 9823 (26099982300)
Oakland County — 34 eligible tracts
Tract 1210 (26125121000) · Tract 1300 (26125130000) · Tract 1331.01 (26125133101) · Tract 1331.02 (26125133102) · Tract 1403.01 (26125140301) · Tract 1410.01 (26125141001) · Tract 1410.02 (26125141002) · Tract 1411 (26125141100) · Tract 1412 (26125141200) · Tract 1413 (26125141300) · Tract 1415 (26125141500) · Tract 1417 (26125141700) · Tract 1421 (26125142100) · Tract 1422 (26125142200) · Tract 1423 (26125142300) · Tract 1424 (26125142400) · Tract 1427 (26125142700) · Tract 1447.01 (26125144701) · Tract 1449 (26125144900) · Tract 1603 (26125160300) · Tract 1621 (26125162100) · Tract 1689.02 (26125168902) · Tract 1714 (26125171400) · Tract 1716 (26125171600) · Tract 1724 (26125172400) · Tract 1725 (26125172500) · Tract 1750 (26125175000) · Tract 1751 (26125175100) · Tract 1810.01 (26125181001) · Tract 1835 (26125183500) · Tract 1935 (26125193500) · Tract 1945 (26125194500) · Tract 1981 (26125198100) · Tract 9813 (26125981300)
Washtenaw County — 34 eligible tracts (1 rural)
Tract 4001 (26161400100) · Tract 4003 (26161400300) · Tract 4005 (26161400500) · Tract 4006 (26161400600) · Tract 4008 (26161400800) · Tract 4021 (26161402100) · Tract 4022.01 (26161402201) · Tract 4026.01 (26161402601) · Tract 4038 (26161403800) · Tract 4042 (26161404200) · Tract 4051 (26161405100) · Tract 4056 (26161405600) · Tract 4074 (26161407400) · Tract 4101 (26161410100) · Tract 4102 (26161410200) · Tract 4105 (26161410500) · Tract 4106 (26161410600) · Tract 4107 (26161410700) · Tract 4108 (26161410800) · Tract 4110 (26161411000) · Tract 4112 (26161411200) · Tract 4119 (26161411900) · Tract 4120 (26161412000) · Tract 4121 (26161412100) · Tract 4123 (26161412300) · Tract 4126 (26161412600) · Tract 4130 (26161413000) · Tract 4140 (26161414000) · Tract 4143 (26161414300) · Tract 4550 (26161455000) · Tract 9801.01 (26161980101) · Tract 9801.02 (26161980102) · Tract 9805 (26161980500) · Tract 9806 (26161980600) rural
Kent County — 32 eligible tracts (1 rural)
Tract 8 (26081000800) · Tract 10 (26081001000) · Tract 11.04 (26081001104) · Tract 12 (26081001200) · Tract 13 (26081001300) · Tract 15 (26081001500) · Tract 20 (26081002000) · Tract 21 (26081002100) · Tract 26 (26081002600) · Tract 28 (26081002800) · Tract 30 (26081003000) · Tract 31 (26081003100) · Tract 32 (26081003200) · Tract 35 (26081003500) · Tract 36 (26081003600) · Tract 37 (26081003700) · Tract 38 (26081003800) · Tract 39 (26081003900) · Tract 40 (26081004000) · Tract 46 (26081004600) · Tract 102 (26081010200) rural · Tract 114.06 (26081011406) · Tract 126.09 (26081012609) · Tract 127.03 (26081012703) · Tract 129.01 (26081012901) · Tract 137 (26081013700) · Tract 138.01 (26081013801) · Tract 138.03 (26081013803) · Tract 141 (26081014100) · Tract 143 (26081014300) · Tract 147.01 (26081014701) · Tract 147.03 (26081014703)
Ingham County — 31 eligible tracts
Tract 1 (26065000100) · Tract 6 (26065000600) · Tract 7 (26065000700) · Tract 8 (26065000800) · Tract 12 (26065001200) · Tract 20 (26065002000) · Tract 23 (26065002300) · Tract 26 (26065002600) · Tract 31.03 (26065003103) · Tract 32 (26065003200) · Tract 33.01 (26065003301) · Tract 35 (26065003500) · Tract 36.01 (26065003601) · Tract 36.02 (26065003602) · Tract 37 (26065003700) · Tract 39.02 (26065003902) · Tract 41 (26065004100) · Tract 43.01 (26065004301) · Tract 43.02 (26065004302) · Tract 44.02 (26065004402) · Tract 44.03 (26065004403) · Tract 44.93 (26065004493) · Tract 45 (26065004500) · Tract 49.02 (26065004902) · Tract 52.01 (26065005201) · Tract 53.04 (26065005304) · Tract 53.06 (26065005306) · Tract 54.02 (26065005402) · Tract 66 (26065006600) · Tract 68 (26065006800) · Tract 9801 (26065980100)
Kalamazoo County — 25 eligible tracts
Tract 1 (26077000100) · Tract 2.01 (26077000201) · Tract 2.02 (26077000202) · Tract 3 (26077000300) · Tract 5 (26077000500) · Tract 6.01 (26077000601) · Tract 9 (26077000900) · Tract 10.02 (26077001002) · Tract 11 (26077001100) · Tract 15.02 (26077001502) · Tract 15.04 (26077001504) · Tract 15.09 (26077001509) · Tract 15.10 (26077001510) · Tract 15.11 (26077001511) · Tract 16.03 (26077001603) · Tract 17.02 (26077001702) · Tract 18.01 (26077001801) · Tract 18.03 (26077001803) · Tract 19.07 (26077001907) · Tract 22.01 (26077002201) · Tract 29.06 (26077002906) · Tract 29.07 (26077002907) · Tract 29.10 (26077002910) · Tract 29.11 (26077002911) · Tract 55.01 (26077005501)
Saginaw County — 25 eligible tracts (25 rural)
Tract 1 (26145000100) rural · Tract 2 (26145000200) rural · Tract 4 (26145000400) rural · Tract 7 (26145000700) rural · Tract 8 (26145000800) rural · Tract 9 (26145000900) rural · Tract 10 (26145001000) rural · Tract 11 (26145001100) rural · Tract 12 (26145001200) rural · Tract 13 (26145001300) rural · Tract 15 (26145001500) rural · Tract 16 (26145001600) rural · Tract 17 (26145001700) rural · Tract 18 (26145001800) rural · Tract 19 (26145001900) rural · Tract 20 (26145002000) rural · Tract 102 (26145010200) rural · Tract 103.04 (26145010304) rural · Tract 104.01 (26145010401) rural · Tract 106 (26145010600) rural · Tract 107 (26145010700) rural · Tract 110.01 (26145011001) rural · Tract 111 (26145011100) rural · Tract 115 (26145011500) rural · Tract 122 (26145012200) rural
Calhoun County — 15 eligible tracts (3 rural)
Tract 2 (26025000200) · Tract 3 (26025000300) · Tract 6 (26025000600) · Tract 7 (26025000700) · Tract 8 (26025000800) · Tract 10 (26025001000) · Tract 11 (26025001100) · Tract 13 (26025001300) · Tract 18.02 (26025001802) · Tract 21 (26025002100) · Tract 26 (26025002600) · Tract 31 (26025003100) rural · Tract 33 (26025003300) rural · Tract 36 (26025003600) rural · Tract 41 (26025004100)
Berrien County — 13 eligible tracts (10 rural)
Tract 3 (26021000300) rural · Tract 4 (26021000400) rural · Tract 5 (26021000500) rural · Tract 6 (26021000600) rural · Tract 20 (26021002000) rural · Tract 21 (26021002100) rural · Tract 22 (26021002200) rural · Tract 23 (26021002300) rural · Tract 25 (26021002500) rural · Tract 205 (26021020500) · Tract 207 (26021020700) · Tract 210 (26021021000) · Tract 213 (26021021300) rural
Muskegon County — 13 eligible tracts (13 rural)
Tract 1 (26121000100) rural · Tract 3 (26121000300) rural · Tract 4.01 (26121000401) rural · Tract 4.02 (26121000402) rural · Tract 5 (26121000500) rural · Tract 6.01 (26121000601) rural · Tract 8 (26121000800) rural · Tract 12 (26121001200) rural · Tract 13 (26121001300) rural · Tract 14.02 (26121001402) rural · Tract 19.02 (26121001902) rural · Tract 42 (26121004200) rural · Tract 43 (26121004300) rural
Jackson County — 11 eligible tracts (11 rural)
Tract 1 (26075000100) rural · Tract 2 (26075000200) rural · Tract 6 (26075000600) rural · Tract 9 (26075000900) rural · Tract 10 (26075001000) rural · Tract 11 (26075001100) rural · Tract 12 (26075001200) rural · Tract 50 (26075005000) rural · Tract 55.01 (26075005501) rural · Tract 60.01 (26075006001) rural · Tract 69 (26075006900) rural
St. Clair County — 11 eligible tracts (11 rural)
Tract 6200 (26147620000) rural · Tract 6210 (26147621000) rural · Tract 6220 (26147622000) rural · Tract 6230 (26147623000) rural · Tract 6240 (26147624000) rural · Tract 6250.01 (26147625001) rural · Tract 6260.01 (26147626001) rural · Tract 6290 (26147629000) rural · Tract 6360 (26147636000) rural · Tract 6490 (26147649000) rural · Tract 6521 (26147652100) rural
Isabella County — 10 eligible tracts (10 rural)
Tract 2 (26073000200) rural · Tract 4.01 (26073000401) rural · Tract 5 (26073000500) rural · Tract 6 (26073000600) rural · Tract 7.01 (26073000701) rural · Tract 7.02 (26073000702) rural · Tract 7.03 (26073000703) rural · Tract 8 (26073000800) rural · Tract 9404 (26073940400) rural · Tract 9405 (26073940500) rural
Clare County — 9 eligible tracts (9 rural)
Tract 1 (26035000100) rural · Tract 2 (26035000200) rural · Tract 3 (26035000300) rural · Tract 4 (26035000400) rural · Tract 6 (26035000600) rural · Tract 9 (26035000900) rural · Tract 10 (26035001000) rural · Tract 13.01 (26035001301) rural · Tract 13.02 (26035001302) rural
Marquette County — 8 eligible tracts (8 rural)
Tract 3 (26103000300) rural · Tract 4 (26103000400) rural · Tract 5 (26103000500) rural · Tract 6 (26103000600) rural · Tract 7 (26103000700) rural · Tract 19 (26103001900) rural · Tract 20 (26103002000) rural · Tract 28.02 (26103002802) rural
Monroe County — 7 eligible tracts (7 rural)
Tract 8312.01 (26115831201) rural · Tract 8317 (26115831700) rural · Tract 8318 (26115831800) rural · Tract 8319 (26115831900) rural · Tract 8320 (26115832000) rural · Tract 8321 (26115832100) rural · Tract 8323 (26115832300) rural
Roscommon County — 7 eligible tracts (7 rural)
Tract 9701 (26143970100) rural · Tract 9702 (26143970200) rural · Tract 9704.02 (26143970402) rural · Tract 9710.01 (26143971001) rural · Tract 9710.02 (26143971002) rural · Tract 9711 (26143971100) rural · Tract 9712 (26143971200) rural
Iosco County — 6 eligible tracts (6 rural)
Tract 1.01 (26069000101) rural · Tract 1.02 (26069000102) rural · Tract 4 (26069000400) rural · Tract 5 (26069000500) rural · Tract 7 (26069000700) rural · Tract 9 (26069000900) rural
Alpena County — 5 eligible tracts (5 rural)
Tract 1.01 (26007000101) rural · Tract 4 (26007000400) rural · Tract 5 (26007000500) rural · Tract 6 (26007000600) rural · Tract 7 (26007000700) rural
Bay County — 5 eligible tracts (5 rural)
Tract 2803 (26017280300) rural · Tract 2807 (26017280700) rural · Tract 2810 (26017281000) rural · Tract 2813 (26017281300) rural · Tract 2865 (26017286500) rural
Mecosta County — 5 eligible tracts (5 rural)
Tract 9605 (26107960500) rural · Tract 9606 (26107960600) rural · Tract 9607.01 (26107960701) rural · Tract 9608 (26107960800) rural · Tract 9609 (26107960900) rural
Montcalm County — 5 eligible tracts (5 rural)
Tract 9701 (26117970100) rural · Tract 9702 (26117970200) rural · Tract 9704 (26117970400) rural · Tract 9708 (26117970800) rural · Tract 9712 (26117971200) rural
Oscoda County — 5 eligible tracts (5 rural)
Tract 9702.01 (26135970201) rural · Tract 9702.02 (26135970202) rural · Tract 9703 (26135970300) rural · Tract 9704 (26135970400) rural · Tract 9705 (26135970500) rural
Ottawa County — 5 eligible tracts (5 rural)
Tract 222.08 (26139022208) rural · Tract 244.01 (26139024401) rural · Tract 245.01 (26139024501) rural · Tract 245.02 (26139024502) rural · Tract 251.01 (26139025101) rural
Van Buren County — 5 eligible tracts (5 rural)
Tract 101.01 (26159010101) rural · Tract 104 (26159010400) rural · Tract 106 (26159010600) rural · Tract 114 (26159011400) rural · Tract 120.01 (26159012001) rural
Branch County — 4 eligible tracts (4 rural)
Tract 9508 (26023950800) rural · Tract 9512 (26023951200) rural · Tract 9514 (26023951400) rural · Tract 9516 (26023951600) rural
Delta County — 4 eligible tracts (4 rural)
Tract 9701 (26041970100) rural · Tract 9708 (26041970800) rural · Tract 9709 (26041970900) rural · Tract 9710 (26041971000) rural
Hillsdale County — 4 eligible tracts (4 rural)
Tract 504 (26059050400) rural · Tract 507 (26059050700) rural · Tract 508 (26059050800) rural · Tract 512 (26059051200) rural
Lapeer County — 4 eligible tracts (4 rural)
Tract 3315 (26087331500) rural · Tract 3370 (26087337000) rural · Tract 3375 (26087337500) rural · Tract 3395 (26087339500) rural
Lenawee County — 4 eligible tracts (4 rural)
Tract 613.01 (26091061301) rural · Tract 613.02 (26091061302) rural · Tract 615 (26091061500) rural · Tract 616 (26091061600) rural
Ogemaw County — 4 eligible tracts (4 rural)
Tract 9501 (26129950100) rural · Tract 9505 (26129950500) rural · Tract 9509.01 (26129950901) rural · Tract 9509.02 (26129950902) rural
Sanilac County — 4 eligible tracts (4 rural)
Tract 9703 (26151970300) rural · Tract 9707 (26151970700) rural · Tract 9710 (26151971000) rural · Tract 9711 (26151971100) rural
Shiawassee County — 4 eligible tracts (4 rural)
Tract 305 (26155030500) rural · Tract 306 (26155030600) rural · Tract 307 (26155030700) rural · Tract 308 (26155030800) rural
Wexford County — 4 eligible tracts (4 rural)
Tract 3801 (26165380100) rural · Tract 3803 (26165380300) rural · Tract 3806 (26165380600) rural · Tract 3807 (26165380700) rural
Clinton County — 3 eligible tracts (1 rural)
Tract 102.03 (26037010203) · Tract 110.01 (26037011001) rural · Tract 112 (26037011200)
Eaton County — 3 eligible tracts (1 rural)
Tract 201.03 (26045020103) · Tract 202.02 (26045020202) · Tract 209.01 (26045020901) rural
Lake County — 3 eligible tracts (3 rural)
Tract 9611 (26085961100) rural · Tract 9612 (26085961200) rural · Tract 9613 (26085961300) rural
Midland County — 3 eligible tracts (3 rural)
Tract 2901 (26111290100) rural · Tract 2902 (26111290200) rural · Tract 2915 (26111291500) rural
Montmorency County — 3 eligible tracts (3 rural)
Tract 9101 (26119910100) rural · Tract 9103 (26119910300) rural · Tract 9104 (26119910400) rural
Newaygo County — 3 eligible tracts (3 rural)
Tract 9703 (26123970300) rural · Tract 9707 (26123970700) rural · Tract 9708 (26123970800) rural
St. Joseph County — 3 eligible tracts (3 rural)
Tract 402 (26149040200) rural · Tract 404 (26149040400) rural · Tract 406 (26149040600) rural
Cass County — 2 eligible tracts (1 rural)
Tract 11 (26027001100) · Tract 19.01 (26027001901) rural
Chippewa County — 2 eligible tracts (2 rural)
Tract 9703 (26033970300) rural · Tract 9709 (26033970900) rural
Gladwin County — 2 eligible tracts (2 rural)
Tract 4 (26051000400) rural · Tract 7 (26051000700) rural
Gogebic County — 2 eligible tracts (2 rural)
Tract 9505 (26053950500) rural · Tract 9506 (26053950600) rural
Grand Traverse County — 2 eligible tracts (2 rural)
Tract 5513.01 (26055551301) rural · Tract 5513.03 (26055551303) rural
Houghton County — 2 eligible tracts (2 rural)
Tract 3 (26061000300) rural · Tract 6 (26061000600) rural
Iron County — 2 eligible tracts (2 rural)
Tract 3 (26071000300) rural · Tract 4 (26071000400) rural
Luce County — 2 eligible tracts (2 rural)
Tract 9601 (26095960100) rural · Tract 9602 (26095960200) rural
Manistee County — 2 eligible tracts (2 rural)
Tract 1 (26101000100) rural · Tract 9 (26101000900) rural
Mason County — 2 eligible tracts (2 rural)
Tract 9504 (26105950400) rural · Tract 9505 (26105950500) rural
Menominee County — 2 eligible tracts (2 rural)
Tract 9603 (26109960300) rural · Tract 9607 (26109960700) rural
Osceola County — 2 eligible tracts (2 rural)
Tract 9704 (26133970400) rural · Tract 9705.01 (26133970501) rural
Tuscola County — 2 eligible tracts (2 rural)
Tract 6 (26157000600) rural · Tract 7 (26157000700) rural
Alcona County — 1 eligible tract (1 rural)
Tract 9705 (26001970500) rural
Alger County — 1 eligible tract (1 rural)
Tract 3 (26003000300) rural
Allegan County — 1 eligible tract (1 rural)
Tract 312 (26005031200) rural
Barry County — 1 eligible tract (1 rural)
Tract 113.01 (26015011301) rural
Charlevoix County — 1 eligible tract (1 rural)
Tract 15 (26029001500) rural
Crawford County — 1 eligible tract (1 rural)
Tract 9605 (26039960500) rural
Gratiot County — 1 eligible tract (1 rural)
Tract 6 (26057000600) rural
Huron County — 1 eligible tract (1 rural)
Tract 9510 (26063951000) rural
Ionia County — 1 eligible tract (1 rural)
Tract 321 (26067032100) rural
Livingston County — 1 eligible tract
Tract 7336.04 (26093733604)
Mackinac County — 1 eligible tract (1 rural)
Tract 9505 (26097950500) rural
Missaukee County — 1 eligible tract (1 rural)
Tract 9601.02 (26113960102) rural
Presque Isle County — 1 eligible tract (1 rural)
Tract 9504 (26141950400) rural
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Qualified Opportunity Funds investing in Michigan
1 Qualified Opportunity Funds with stated investment activity in Michigan. Each profile lists sponsor, focus, and contact details.
Get notified when Michigan files OZ 2.0 nominations
One email the moment Michigan's governor submits nominations to Treasury. One more when Treasury certifies.
Michigan Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Michigan nominated?
No official count yet. As of October 11, 2026, we have not found a Michigan or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Michigan are eligible for Opportunity Zone 2.0?
856 tracts, of which 251 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 Michigan nominate?
Up to 214. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Michigan's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Michigan, the Michigan Economic Development Corporation (MEDC) runs the state process.
What is the deadline for Michigan 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 Michigan 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. Michigan has 251 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Michigan data last changed Aug 20, 2026 · How we source this