Minnesota Opportunity Zones 2.0
As of October 11, 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 289 eligible tracts and may nominate up to 73, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Minnesota has 289 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 Minnesota or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 289 tracts (107 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 73 (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: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Minnesota OZ 2.0 Selection Process
Minnesota has 289 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 designations 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 OZ 2.0 eligible census tracts by county
The full list of 289 Minnesota census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 59 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 73 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.
Hennepin County — 73 eligible tracts
Tract 1.01 (27053000101) · Tract 22 (27053002200) · Tract 27 (27053002700) · Tract 32 (27053003200) · Tract 33 (27053003300) · Tract 38.01 (27053003801) · Tract 38.02 (27053003802) · Tract 59.01 (27053005901) · Tract 59.02 (27053005902) · Tract 68 (27053006800) · Tract 78.01 (27053007801) · Tract 82 (27053008200) · Tract 83 (27053008300) · Tract 85 (27053008500) · Tract 202.01 (27053020201) · Tract 202.02 (27053020202) · Tract 203.02 (27053020302) · Tract 203.04 (27053020304) · Tract 204 (27053020400) · Tract 205 (27053020500) · Tract 215.02 (27053021502) · Tract 223.02 (27053022302) · Tract 232.01 (27053023201) · Tract 234.01 (27053023401) · Tract 240.04 (27053024004) · Tract 243 (27053024300) · Tract 248.01 (27053024801) · Tract 252.01 (27053025201) · Tract 253.02 (27053025302) · Tract 254.03 (27053025403) · Tract 260.19 (27053026019) · Tract 261.04 (27053026104) · Tract 268.09 (27053026809) · Tract 268.19 (27053026819) · Tract 268.27 (27053026827) · Tract 268.28 (27053026828) · Tract 1004 (27053100400) · Tract 1005 (27053100500) · Tract 1007 (27053100700) · Tract 1009 (27053100900) · Tract 1013 (27053101300) · Tract 1016 (27053101600) · Tract 1018 (27053101800) · Tract 1020 (27053102000) · Tract 1021 (27053102100) · Tract 1025 (27053102500) · Tract 1026 (27053102600) · Tract 1028 (27053102800) · Tract 1034 (27053103400) · Tract 1039 (27053103900) · Tract 1040.01 (27053104001) · Tract 1040.02 (27053104002) · Tract 1041 (27053104100) · Tract 1044 (27053104400) · Tract 1048.01 (27053104801) · Tract 1048.02 (27053104802) · Tract 1049.01 (27053104901) · Tract 1049.02 (27053104902) · Tract 1052.01 (27053105201) · Tract 1060 (27053106000) · Tract 1062 (27053106200) · Tract 1067 (27053106700) · Tract 1069 (27053106900) · Tract 1070 (27053107000) · Tract 1074 (27053107400) · Tract 1086 (27053108600) · Tract 1088 (27053108800) · Tract 1094 (27053109400) · Tract 1257 (27053125700) · Tract 1258 (27053125800) · Tract 1259 (27053125900) · Tract 1260 (27053126000) · Tract 9801 (27053980100)
Ramsey County — 45 eligible tracts
Tract 302.02 (27123030202) · Tract 304 (27123030400) · Tract 305 (27123030500) · Tract 306.01 (27123030601) · Tract 307.04 (27123030704) · Tract 308 (27123030800) · Tract 310 (27123031000) · Tract 313 (27123031300) · Tract 314 (27123031400) · Tract 315 (27123031500) · Tract 316 (27123031600) · Tract 317.01 (27123031701) · Tract 317.02 (27123031702) · Tract 321 (27123032100) · Tract 324 (27123032400) · Tract 325 (27123032500) · Tract 326 (27123032600) · Tract 327 (27123032700) · Tract 331 (27123033100) · Tract 332 (27123033200) · Tract 334 (27123033400) · Tract 335 (27123033500) · Tract 336 (27123033600) · Tract 337 (27123033700) · Tract 339 (27123033900) · Tract 342.01 (27123034201) · Tract 346.01 (27123034601) · Tract 346.02 (27123034602) · Tract 360 (27123036000) · Tract 361 (27123036100) · Tract 369 (27123036900) · Tract 372 (27123037200) · Tract 374.02 (27123037402) · Tract 374.03 (27123037403) · Tract 376.03 (27123037603) · Tract 376.04 (27123037604) · Tract 406.06 (27123040606) · Tract 409.02 (27123040902) · Tract 411.03 (27123041103) · Tract 411.07 (27123041107) · Tract 420.01 (27123042001) · Tract 421.01 (27123042101) · Tract 422.01 (27123042201) · Tract 422.02 (27123042202) · Tract 428 (27123042800)
Anoka County — 21 eligible tracts
Tract 504.02 (27003050402) · Tract 505.01 (27003050501) · Tract 505.04 (27003050504) · Tract 506.02 (27003050602) · Tract 506.06 (27003050606) · Tract 506.07 (27003050607) · Tract 506.08 (27003050608) · Tract 507.10 (27003050710) · Tract 508.07 (27003050807) · Tract 508.08 (27003050808) · Tract 508.10 (27003050810) · Tract 508.28 (27003050828) · Tract 509.01 (27003050901) · Tract 510.01 (27003051001) · Tract 512.01 (27003051201) · Tract 512.02 (27003051202) · Tract 512.06 (27003051206) · Tract 513.04 (27003051304) · Tract 513.05 (27003051305) · Tract 514 (27003051400) · Tract 515.01 (27003051501)
St. Louis County — 16 eligible tracts (4 rural)
Tract 3.01 (27137000301) · Tract 12 (27137001200) · Tract 13 (27137001300) · Tract 14 (27137001400) · Tract 16 (27137001600) · Tract 17 (27137001700) · Tract 18 (27137001800) · Tract 19 (27137001900) · Tract 24 (27137002400) · Tract 33 (27137003300) · Tract 122 (27137012200) rural · Tract 125 (27137012500) rural · Tract 131 (27137013100) rural · Tract 138 (27137013800) rural · Tract 156 (27137015600) · Tract 157 (27137015700)
Stearns County — 9 eligible tracts
Tract 3.01 (27145000301) · Tract 3.03 (27145000303) · Tract 3.04 (27145000304) · Tract 5.01 (27145000501) · Tract 6.01 (27145000601) · Tract 6.02 (27145000602) · Tract 8.01 (27145000801) · Tract 113.07 (27145011307) · Tract 116 (27145011600)
Itasca County — 8 eligible tracts (8 rural)
Tract 4801.01 (27061480101) rural · Tract 4801.02 (27061480102) rural · Tract 4803.02 (27061480302) rural · Tract 4805 (27061480500) rural · Tract 4808.03 (27061480803) rural · Tract 4808.05 (27061480805) rural · Tract 4810.01 (27061481001) rural · Tract 9400 (27061940000) rural
Dakota County — 7 eligible tracts
Tract 601.01 (27037060101) · Tract 601.04 (27037060104) · Tract 607.10 (27037060710) · Tract 607.35 (27037060735) · Tract 607.48 (27037060748) · Tract 608.05 (27037060805) · Tract 609.04 (27037060904)
Olmsted County — 6 eligible tracts
Tract 1 (27109000100) · Tract 2 (27109000200) · Tract 5 (27109000500) · Tract 10 (27109001000) · Tract 14.01 (27109001401) · Tract 17.01 (27109001701)
Mille Lacs County — 5 eligible tracts (5 rural)
Tract 1705 (27095170500) rural · Tract 1707 (27095170700) rural · Tract 9701 (27095970100) rural · Tract 9702 (27095970200) rural · Tract 9703 (27095970300) rural
Beltrami County — 4 eligible tracts (4 rural)
Tract 4506 (27007450600) rural · Tract 4507.03 (27007450703) rural · Tract 4507.04 (27007450704) rural · Tract 9400.01 (27007940001) rural
Blue Earth County — 4 eligible tracts (4 rural)
Tract 1706 (27013170600) rural · Tract 1707 (27013170700) rural · Tract 1711.01 (27013171101) rural · Tract 1712.02 (27013171202) rural
Cass County — 4 eligible tracts (4 rural)
Tract 9400.02 (27021940002) rural · Tract 9606 (27021960600) rural · Tract 9607 (27021960700) rural · Tract 9608.03 (27021960803) rural
Todd County — 4 eligible tracts (4 rural)
Tract 7901 (27153790100) rural · Tract 7902 (27153790200) rural · Tract 7903 (27153790300) rural · Tract 7906 (27153790600) rural
Winona County — 4 eligible tracts (4 rural)
Tract 6703.01 (27169670301) rural · Tract 6705 (27169670500) rural · Tract 6706 (27169670600) rural · Tract 6707 (27169670700) rural
Aitkin County — 3 eligible tracts (3 rural)
Tract 7702 (27001770200) rural · Tract 7704.02 (27001770402) rural · Tract 7905.01 (27001790501) rural
Brown County — 3 eligible tracts (3 rural)
Tract 9601.01 (27015960101) rural · Tract 9601.02 (27015960102) rural · Tract 9606 (27015960600) rural
Clay County — 3 eligible tracts
Tract 204 (27027020400) · Tract 206 (27027020600) · Tract 301.08 (27027030108)
Kandiyohi County — 3 eligible tracts (3 rural)
Tract 7709 (27067770900) rural · Tract 7808 (27067780800) rural · Tract 7810 (27067781000) rural
Mower County — 3 eligible tracts (3 rural)
Tract 3 (27099000300) rural · Tract 4.10 (27099000410) rural · Tract 8 (27099000800) rural
Nobles County — 3 eligible tracts (3 rural)
Tract 1054 (27105105400) rural · Tract 1055 (27105105500) rural · Tract 1056 (27105105600) rural
Pine County — 3 eligible tracts (3 rural)
Tract 9503 (27115950300) rural · Tract 9504.02 (27115950402) rural · Tract 9505 (27115950500) rural
Rice County — 3 eligible tracts (3 rural)
Tract 707.02 (27131070702) rural · Tract 709.01 (27131070901) rural · Tract 709.02 (27131070902) rural
Scott County — 3 eligible tracts
Tract 802.08 (27139080208) · Tract 803.03 (27139080303) · Tract 804 (27139080400)
Becker County — 2 eligible tracts (2 rural)
Tract 4505 (27005450500) rural · Tract 9400 (27005940000) rural
Cottonwood County — 2 eligible tracts (2 rural)
Tract 2702 (27033270200) rural · Tract 2704 (27033270400) rural
Crow Wing County — 2 eligible tracts (2 rural)
Tract 9507.01 (27035950701) rural · Tract 9511 (27035951100) rural
Faribault County — 2 eligible tracts (2 rural)
Tract 4602 (27043460200) rural · Tract 4606 (27043460600) rural
Freeborn County — 2 eligible tracts (2 rural)
Tract 1808 (27047180800) rural · Tract 1809 (27047180900) rural
Hubbard County — 2 eligible tracts (2 rural)
Tract 704 (27057070400) rural · Tract 706 (27057070600) rural
Isanti County — 2 eligible tracts (2 rural)
Tract 1302 (27059130200) rural · Tract 1303.04 (27059130304) rural
Kanabec County — 2 eligible tracts (2 rural)
Tract 4801 (27065480100) rural · Tract 4803 (27065480300) rural
Koochiching County — 2 eligible tracts (2 rural)
Tract 7901 (27071790100) rural · Tract 7902.02 (27071790202) rural
Mahnomen County — 2 eligible tracts (2 rural)
Tract 9401 (27087940100) rural · Tract 9403 (27087940300) rural
Martin County — 2 eligible tracts (2 rural)
Tract 7902 (27091790200) rural · Tract 7906 (27091790600) rural
Morrison County — 2 eligible tracts (2 rural)
Tract 7806 (27097780600) rural · Tract 7807 (27097780700) rural
Otter Tail County — 2 eligible tracts (2 rural)
Tract 9605 (27111960500) rural · Tract 9609 (27111960900) rural
Swift County — 2 eligible tracts (2 rural)
Tract 9602 (27151960200) rural · Tract 9604 (27151960400) rural
Washington County — 2 eligible tracts (2 rural)
Tract 701.03 (27163070103) rural · Tract 701.04 (27163070104) rural
Wright County — 2 eligible tracts (2 rural)
Tract 1002.03 (27171100203) rural · Tract 1004.02 (27171100402) rural
Benton County — 1 eligible tract
Tract 212.01 (27009021201)
Big Stone County — 1 eligible tract (1 rural)
Tract 9503 (27011950300) rural
Carlton County — 1 eligible tract (1 rural)
Tract 705.01 (27017070501) rural
Chisago County — 1 eligible tract (1 rural)
Tract 1102.01 (27025110201) rural
Cook County — 1 eligible tract (1 rural)
Tract 4801.01 (27031480101) rural
Douglas County — 1 eligible tract (1 rural)
Tract 4507.03 (27041450703) rural
Fillmore County — 1 eligible tract (1 rural)
Tract 9605 (27045960500) rural
Goodhue County — 1 eligible tract (1 rural)
Tract 801.01 (27049080101) rural
Lac qui Parle County — 1 eligible tract (1 rural)
Tract 1801 (27073180100) rural
Meeker County — 1 eligible tract (1 rural)
Tract 5603 (27093560300) rural
Nicollet County — 1 eligible tract (1 rural)
Tract 4804 (27103480400) rural
Pipestone County — 1 eligible tract (1 rural)
Tract 4603 (27117460300) rural
Polk County — 1 eligible tract
Tract 202 (27119020200)
Redwood County — 1 eligible tract (1 rural)
Tract 7505 (27127750500) rural
Sherburne County — 1 eligible tract
Tract 315 (27141031500)
Steele County — 1 eligible tract (1 rural)
Tract 9604 (27147960400) rural
Traverse County — 1 eligible tract (1 rural)
Tract 4602 (27155460200) rural
Wadena County — 1 eligible tract (1 rural)
Tract 4803 (27159480300) rural
Waseca County — 1 eligible tract (1 rural)
Tract 7905 (27161790500) rural
Wilkin County — 1 eligible tract (1 rural)
Tract 9502 (27167950200) rural
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 11, 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?
289 tracts, of which 107 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 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 in the IRS appendix.
Data as of October 11, 2026 · Minnesota data last changed Jul 4, 2026 · How we source this