Montana Opportunity Zones 2.0
As of October 20, 2026, Montana has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Montana has 58 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 25 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.
Montana has 58 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.
Check odds for a Montana address → Estimated likelihood of nomination; not a certification.
Have a tract number or GEOID? Use the census tract lookup, or browse the Montana 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 Montana or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 58 tracts, 37 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 25 (states with fewer than 100 eligible tracts may nominate 25, or all if fewer than 25). 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
Montana OZ 2.0 Selection Process
Montana has 58 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 25 tracts.
We have not found a published Montana 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 Montana announcement we've missed, please contact us.
Where Montana is in the process
Montana census tracts list: Opportunity Zones by county
Every Montana census tract that is either on the OZ 2.0 eligibility list (58 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 25 Montana tracts, 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 29 2020 tracts fully and 2 partly (31 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 25 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 Montana tract list by county →
Big Horn County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9404 | 30003940400 | Yes (rural) | No |
| 9405 | 30003940500 | Yes (rural) | No |
| 9406 | 30003940600 | Yes (rural) | Yes |
| 9407 | 30003940700 | Yes (rural) | No |
Blaine County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9401 | 30005940100 | Yes (rural) | Yes |
| 9402 | 30005940200 | Yes (rural) | No |
Carbon County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 30009000300 | No | Yes |
Cascade County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7 | 30013000700 | Yes | No |
| 8 | 30013000800 | Yes | No |
| 9 | 30013000900 | Yes | No |
| 108 | 30013010800 | Yes | Yes |
Custer County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9620 | 30017962000 | No | Yes |
Deer Lodge County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 30023000300 | No | Yes |
Fergus County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 302.01 | 30027030201 | No | Yes |
| 302.02 | 30027030202 | Yes (rural) | Yes |
Flathead County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 30029000101 | Yes (rural) | No |
| 3.01 | 30029000301 | Yes (rural) | No |
| 10 | 30029001000 | Yes (rural) | No |
| 11.01 | 30029001101 | No | Partly |
| 11.02 | 30029001102 | No | Yes |
| 14.01 | 30029001401 | Yes (rural) | No |
Gallatin County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6 | 30031000600 | Yes | No |
| 11.01 | 30031001101 | Yes | No |
| 11.02 | 30031001102 | Yes | Yes |
Glacier County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9402 | 30035940200 | Yes (rural) | No |
| 9404 | 30035940400 | Yes (rural) | Yes |
| 9760 | 30035976000 | Yes (rural) | No |
| 9800 | 30035980000 | Yes (rural) | No |
Hill County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 401 | 30041040100 | Yes (rural) | No |
| 403 | 30041040300 | Yes (rural) | No |
| 9403 | 30041940300 | Yes (rural) | Yes |
Jefferson County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9623 | 30043962300 | Yes (rural) | No |
Lake County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9404 | 30047940400 | Yes (rural) | No |
| 9405 | 30047940500 | Yes (rural) | No |
Lewis and Clark County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 8 | 30049000800 | No | Yes |
Lewis and Clark County census tracts list (sortable table) →
Liberty County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 501 | 30051050100 | Yes (rural) | No |
Lincoln County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 30053000200 | Yes (rural) | Yes |
| 4.02 | 30053000402 | Yes (rural) | No |
| 5 | 30053000500 | Yes (rural) | No |
Meagher County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 30059000100 | No | Yes |
Mineral County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9646 | 30061964600 | No | Yes |
Missoula County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2.03 | 30063000203 | Yes | Yes |
| 2.04 | 30063000204 | Yes | Yes |
| 3 | 30063000300 | Yes | No |
| 8.01 | 30063000801 | Yes | No |
| 10.01 | 30063001001 | Yes | No |
| 10.02 | 30063001002 | Yes | No |
Pondera County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9772 | 30073977200 | Yes (rural) | No |
Prairie County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 30079000100 | Yes (rural) | No |
Ravalli County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6.01 | 30081000601 | No | Yes |
| 6.02 | 30081000602 | No | Yes |
Richland County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 703.01 | 30083070301 | Yes (rural) | No |
Roosevelt County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400.01 | 30085940001 | Yes (rural) | No |
| 9400.02 | 30085940002 | Yes (rural) | Yes |
Rosebud County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 30087000200 | Yes (rural) | No |
| 9404 | 30087940400 | Yes (rural) | Yes |
Sanders County: 2 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2.01 | 30089000201 | Yes (rural) | Yes |
| 2.02 | 30089000202 | No | Yes |
| 9403 | 30089940300 | Yes (rural) | Yes |
Silver Bow County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 30093000101 | No | Partly |
| 1.02 | 30093000102 | Yes (rural) | Yes |
| 2 | 30093000200 | Yes (rural) | No |
Toole County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 30101000200 | No | Yes |
Wheatland County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 30107000100 | Yes (rural) | Yes |
Yellowstone County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 30111000200 | Yes | No |
| 3 | 30111000300 | Yes | No |
| 4.01 | 30111000401 | Yes | No |
| 4.02 | 30111000402 | Yes | Yes |
| 7.06 | 30111000706 | Yes | No |
| 9.02 | 30111000902 | Yes | No |
| 10 | 30111001000 | Yes | No |
| 11 | 30111001100 | Yes | No |
Get notified when Montana files OZ 2.0 nominations
One email the moment Montana's governor submits nominations to Treasury. One more when Treasury certifies.
Montana Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Montana nominated?
No official count yet. As of October 20, 2026, we have not found a Montana or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Montana are eligible for Opportunity Zone 2.0?
58 tracts, 37 rural (eligible), per Treasury's September 2026 eligibility data. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.
How many tracts can Montana nominate?
Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).
Who chooses Montana's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for Montana 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 Montana 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. Montana has 37 rural eligible tracts, per Treasury's September 2026 eligibility data.
Data as of October 20, 2026 · Montana data last changed Oct 6, 2026 · How we source this