Minnesota Opportunity Zones 2.0
As of October 20, 2026, Minnesota has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Minnesota has 291 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 73 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.
Minnesota has 291 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.
Check odds for a Minnesota address → Estimated likelihood of nomination; not a certification.
Have a tract number or GEOID? Use the census tract lookup, or browse the Minnesota census tract lists by county.
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).
We have not found an official Minnesota or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 291 tracts, 107 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 73 (25%, rounded up). The original IRS Rev. Proc. 2026-14 appendix listed 289 Minnesota tracts (107 rural); Treasury later added 2. Every cap on this site uses Treasury's current count, so Minnesota's cap is 73 (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: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Minnesota OZ 2.0 Selection Process
Minnesota has 291 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 73 tracts.
We have not found a published Minnesota 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 Minnesota announcement we've missed, please contact us.
Where Minnesota is in the process
Minnesota census tracts list: Opportunity Zones by county
Every Minnesota census tract that is either on the OZ 2.0 eligibility list (291 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 128 Minnesota tracts (127 low-income, 1 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 142 2020 tracts fully and 4 partly (146 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 73 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 Minnesota tract list by county →
Aitkin County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7702 | 27001770200 | Yes (rural) | No |
| 7703 | 27001770300 | No | Yes |
| 7704.01 | 27001770401 | No | Yes |
| 7704.02 | 27001770402 | Yes (rural) | Yes |
| 7905.01 | 27001790501 | Yes (rural) | No |
Anoka County: 21 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 504.02 | 27003050402 | Yes | Yes |
| 505.01 | 27003050501 | Yes | No |
| 505.04 | 27003050504 | Yes | No |
| 506.02 | 27003050602 | Yes | No |
| 506.06 | 27003050606 | Yes | Yes |
| 506.07 | 27003050607 | Yes | No |
| 506.08 | 27003050608 | Yes | No |
| 507.10 | 27003050710 | Yes | No |
| 508.07 | 27003050807 | Yes | No |
| 508.08 | 27003050808 | Yes | No |
| 508.10 | 27003050810 | Yes | No |
| 508.28 | 27003050828 | Yes | No |
| 509.01 | 27003050901 | Yes | No |
| 510.01 | 27003051001 | Yes | No |
| 512.01 | 27003051201 | Yes | No |
| 512.02 | 27003051202 | Yes | No |
| 512.06 | 27003051206 | Yes | No |
| 513.04 | 27003051304 | Yes | No |
| 513.05 | 27003051305 | Yes | No |
| 514 | 27003051400 | Yes | No |
| 515.01 | 27003051501 | Yes | Yes |
Becker County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4505 | 27005450500 | Yes (rural) | Yes |
| 9400 | 27005940000 | Yes (rural) | No |
Beltrami County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4506 | 27007450600 | Yes (rural) | No |
| 4507.03 | 27007450703 | Yes (rural) | Yes |
| 4507.04 | 27007450704 | Yes (rural) | Yes |
| 9400.01 | 27007940001 | Yes (rural) | Yes |
Benton County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 212.01 | 27009021201 | Yes | Yes |
Big Stone County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 27011950300 | Yes (rural) | Yes |
Blue Earth County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1703 | 27013170300 | No | Yes |
| 1706 | 27013170600 | Yes (rural) | No |
| 1707 | 27013170700 | Yes (rural) | Yes |
| 1711.01 | 27013171101 | Yes (rural) | No |
| 1712.02 | 27013171202 | Yes (rural) | No |
Brown County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.01 | 27015960101 | Yes (rural) | No |
| 9601.02 | 27015960102 | Yes (rural) | No |
| 9606 | 27015960600 | Yes (rural) | No |
Carlton County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 705.01 | 27017070501 | Yes (rural) | No |
| 9400 | 27017940000 | No | Yes |
Cass County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400.02 | 27021940002 | Yes (rural) | Yes |
| 9606 | 27021960600 | Yes (rural) | No |
| 9607 | 27021960700 | Yes (rural) | No |
| 9608.03 | 27021960803 | Yes (rural) | No |
Chippewa County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9506.01 | 27023950601 | No | Yes |
| 9506.02 | 27023950602 | No | Partly |
Chisago County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1102.01 | 27025110201 | Yes (rural) | No |
| 1103.01 | 27025110301 | No | Yes |
Clay County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 203 | 27027020300 | No | Partly |
| 204 | 27027020400 | Yes | No |
| 206 | 27027020600 | Yes | No |
| 301.08 | 27027030108 | Yes | No |
Clearwater County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 27029000100 | No | Yes |
Cook County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4801.01 | 27031480101 | Yes (rural) | Yes |
| 4801.02 | 27031480102 | No | Yes |
Cottonwood County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2702 | 27033270200 | Yes (rural) | No |
| 2704 | 27033270400 | Yes (rural) | Yes |
Crow Wing County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9507.01 | 27035950701 | Yes (rural) | No |
| 9511 | 27035951100 | Yes (rural) | Yes |
| 9512 | 27035951200 | No | Yes |
Dakota County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 601.01 | 27037060101 | Yes | No |
| 601.04 | 27037060104 | Yes | Yes |
| 601.05 | 27037060105 | No | Yes |
| 603.01 | 27037060301 | No | Yes |
| 607.10 | 27037060710 | Yes | No |
| 607.35 | 27037060735 | Yes | No |
| 607.48 | 27037060748 | Yes | No |
| 608.05 | 27037060805 | Yes | No |
| 609.04 | 27037060904 | Yes | No |
Douglas County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4506.01 | 27041450601 | No | Yes |
| 4506.02 | 27041450602 | No | Yes |
| 4507.03 | 27041450703 | Yes (rural) | No |
Faribault County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4602 | 27043460200 | Yes (rural) | No |
| 4604 | 27043460400 | No | Yes |
| 4606 | 27043460600 | Yes (rural) | No |
Fillmore County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9605 | 27045960500 | Yes (rural) | Yes |
Freeborn County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1806 | 27047180600 | No | Yes |
| 1808 | 27047180800 | Yes (rural) | No |
| 1809 | 27047180900 | Yes (rural) | No |
Goodhue County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 801.01 | 27049080101 | Yes (rural) | No |
| 802.01 | 27049080201 | No | Yes |
| 802.02 | 27049080202 | No | Yes |
Hennepin County: 75 OZ 2.0 eligible, 30 in a current OZ (2020 tracts)
Hubbard County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 704 | 27057070400 | Yes (rural) | No |
| 706 | 27057070600 | Yes (rural) | Yes |
Isanti County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1302 | 27059130200 | Yes (rural) | No |
| 1303.03 | 27059130303 | No | Yes |
| 1303.04 | 27059130304 | Yes (rural) | Yes |
Itasca County: 8 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4801.01 | 27061480101 | Yes (rural) | No |
| 4801.02 | 27061480102 | Yes (rural) | No |
| 4803.01 | 27061480301 | No | Yes |
| 4803.02 | 27061480302 | Yes (rural) | Yes |
| 4803.03 | 27061480303 | No | Yes |
| 4805 | 27061480500 | Yes (rural) | Yes |
| 4808.03 | 27061480803 | Yes (rural) | No |
| 4808.05 | 27061480805 | Yes (rural) | No |
| 4810.01 | 27061481001 | Yes (rural) | No |
| 9400 | 27061940000 | Yes (rural) | No |
Jackson County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4804 | 27063480400 | No | Yes |
Kanabec County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4801 | 27065480100 | Yes (rural) | No |
| 4803 | 27065480300 | Yes (rural) | Yes |
Kandiyohi County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7709 | 27067770900 | Yes (rural) | No |
| 7808 | 27067780800 | Yes (rural) | Yes |
| 7810 | 27067781000 | Yes (rural) | No |
Koochiching County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7901 | 27071790100 | Yes (rural) | Yes |
| 7902.02 | 27071790202 | Yes (rural) | No |
Lac qui Parle County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1801 | 27073180100 | Yes (rural) | No |
Lake County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3703 | 27075370300 | No | Yes |
Lake of the Woods County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4603 | 27077460300 | No | Yes |
Lake of the Woods County census tracts list (sortable table) →
Lyon County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3605 | 27083360500 | No | Yes |
Mahnomen County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9401 | 27087940100 | Yes (rural) | Yes |
| 9403 | 27087940300 | Yes (rural) | No |
Martin County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7902 | 27091790200 | Yes (rural) | No |
| 7906 | 27091790600 | Yes (rural) | Yes |
Meeker County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5603 | 27093560300 | Yes (rural) | Yes |
Mille Lacs County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1705 | 27095170500 | Yes (rural) | Yes |
| 1707 | 27095170700 | Yes (rural) | No |
| 9701 | 27095970100 | Yes (rural) | Yes |
| 9702 | 27095970200 | Yes (rural) | Yes |
| 9703 | 27095970300 | Yes (rural) | No |
Morrison County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7806 | 27097780600 | Yes (rural) | Yes |
| 7807 | 27097780700 | Yes (rural) | No |
Mower County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 27099000300 | Yes (rural) | No |
| 4.10 | 27099000410 | Yes (rural) | Yes |
| 8 | 27099000800 | Yes (rural) | No |
Nicollet County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4804 | 27103480400 | Yes (rural) | No |
Nobles County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1054 | 27105105400 | Yes (rural) | Yes |
| 1055 | 27105105500 | Yes (rural) | No |
| 1056 | 27105105600 | Yes (rural) | No |
Olmsted County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 27109000100 | Yes | Yes |
| 2 | 27109000200 | Yes | No |
| 5 | 27109000500 | Yes | No |
| 6 | 27109000600 | No | Yes |
| 10 | 27109001000 | Yes | No |
| 14.01 | 27109001401 | Yes | No |
| 17.01 | 27109001701 | Yes | No |
Otter Tail County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 27111960300 | No | Yes |
| 9605 | 27111960500 | Yes (rural) | No |
| 9609 | 27111960900 | Yes (rural) | No |
Pennington County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 902 | 27113090200 | No | Yes |
| 904 | 27113090400 | No | Yes |
Pine County: 3 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 27115950300 | Yes (rural) | No |
| 9504.01 | 27115950401 | No | Yes |
| 9504.02 | 27115950402 | Yes (rural) | Yes |
| 9505 | 27115950500 | Yes (rural) | Yes |
| 9507 | 27115950700 | No | Yes |
Pipestone County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4602 | 27117460200 | No | Yes |
| 4603 | 27117460300 | Yes (rural) | No |
Polk County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202 | 27119020200 | Yes | No |
| 210 | 27119021000 | No | Yes |
Ramsey County: 45 OZ 2.0 eligible, 19 in a current OZ (2020 tracts)
Redwood County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7503 | 27127750300 | No | Yes |
| 7505 | 27127750500 | Yes (rural) | No |
Renville County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7905 | 27129790500 | No | Yes |
Rice County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 707.01 | 27131070701 | No | Yes |
| 707.02 | 27131070702 | Yes (rural) | Yes |
| 709.01 | 27131070901 | Yes (rural) | No |
| 709.02 | 27131070902 | Yes (rural) | No |
Rock County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5703 | 27133570300 | No | Yes |
Scott County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 802.08 | 27139080208 | Yes | No |
| 803.03 | 27139080303 | Yes | No |
| 804 | 27139080400 | Yes | No |
Sherburne County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 315 | 27141031500 | Yes | Yes |
St. Louis County: 16 OZ 2.0 eligible, 11 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3.01 | 27137000301 | Yes | No |
| 12 | 27137001200 | Yes | No |
| 13 | 27137001300 | Yes | No |
| 14 | 27137001400 | Yes | No |
| 16 | 27137001600 | Yes | No |
| 17 | 27137001700 | Yes | Yes |
| 18 | 27137001800 | Yes | No |
| 19 | 27137001900 | Yes | Yes |
| 20 | 27137002000 | No | Yes |
| 24 | 27137002400 | Yes | No |
| 33 | 27137003300 | Yes | No |
| 122 | 27137012200 | Yes (rural) | No |
| 124 | 27137012400 | No | Yes |
| 125 | 27137012500 | Yes (rural) | No |
| 131 | 27137013100 | Yes (rural) | Yes |
| 138 | 27137013800 | Yes (rural) | No |
| 153 | 27137015300 | No | Yes |
| 155.01 | 27137015501 | No | Yes |
| 155.02 | 27137015502 | No | Yes |
| 155.03 | 27137015503 | No | Yes |
| 156 | 27137015600 | Yes | Yes |
| 157 | 27137015700 | Yes | No |
| 158 | 27137015800 | No | Yes |
Stearns County: 9 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3.01 | 27145000301 | Yes | No |
| 3.03 | 27145000303 | Yes | No |
| 3.04 | 27145000304 | Yes | No |
| 5.01 | 27145000501 | Yes | No |
| 6.01 | 27145000601 | Yes | No |
| 6.02 | 27145000602 | Yes | No |
| 8.01 | 27145000801 | Yes | No |
| 113.07 | 27145011307 | Yes | No |
| 116 | 27145011600 | Yes | Yes |
Steele County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9604 | 27147960400 | Yes (rural) | Yes |
Stevens County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4802 | 27149480200 | No | Yes |
Swift County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602 | 27151960200 | Yes (rural) | No |
| 9604 | 27151960400 | Yes (rural) | Yes |
Todd County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7901 | 27153790100 | Yes (rural) | No |
| 7902 | 27153790200 | Yes (rural) | No |
| 7903 | 27153790300 | Yes (rural) | No |
| 7906 | 27153790600 | Yes (rural) | Yes |
Traverse County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4602 | 27155460200 | Yes (rural) | No |
Wabasha County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4903 | 27157490300 | No | Yes |
Wadena County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4803 | 27159480300 | Yes (rural) | Yes |
Waseca County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7905 | 27161790500 | Yes (rural) | Yes |
Washington County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 701.03 | 27163070103 | Yes (rural) | No |
| 701.04 | 27163070104 | Yes (rural) | No |
Wilkin County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502 | 27167950200 | Yes (rural) | No |
Winona County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6703.01 | 27169670301 | Yes (rural) | No |
| 6705 | 27169670500 | Yes (rural) | Yes |
| 6706 | 27169670600 | Yes (rural) | No |
| 6707 | 27169670700 | Yes (rural) | No |
Wright County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1002.03 | 27171100203 | Yes (rural) | No |
| 1004.02 | 27171100402 | Yes (rural) | No |
Yellow Medicine County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 27173970100 | No | Yes |
Yellow Medicine County census tracts list (sortable table) →
Get notified when Minnesota files OZ 2.0 nominations
One email the moment Minnesota's governor submits nominations to Treasury. One more when Treasury certifies.
Minnesota Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Minnesota nominated?
No official count yet. As of October 20, 2026, we have not found a Minnesota or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Minnesota are eligible for Opportunity Zone 2.0?
291 tracts, 107 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 289). 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 291.
How many tracts can Minnesota nominate?
Up to 73. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Minnesota's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for Minnesota 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 Minnesota 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. Minnesota has 107 rural eligible tracts, per Treasury's September 2026 eligibility data.
Data as of October 20, 2026 · Minnesota data last changed Jul 4, 2026 · How we source this