Nevada Opportunity Zones 2.0

Nevada OZ 2.0 Selection Process

Last checked: August 27, 2026. Status: Data-only — no public OZ 2.0 nomination process published.

Nevada has 195 census tracts eligible for Opportunity Zone 2.0 designation under OBBBA's tightened low-income community criteria. Under the 25% federal cap, Governor Joe Lombardo may nominate up to 49 tracts. The state currently has 61 OZ 1.0 zones, designated in June 2018; those designations remain in effect through December 31, 2028. New OZ 2.0 designations take effect January 1, 2027.

What the Nevada Department of Business & Industry has published: B&I's Opportunity Zones page is the official state resource. As of this check it restates the original federal program and records that sixty-one Nevada low-income census tracts received Qualified Opportunity Zone designation from Treasury and the IRS in June 2018. Linked resources are IRS information, archived Nevada O-Zone conference videos, and an introduction to Nevada O-Zones. The page does not describe a 2026 nomination process.

What is not published (re-verified August 27, 2026):

• No public OZ 2.0 nomination form, portal, or community-input window
• No downloadable 2026 eligible-tract list
• No state-internal community deadline
• No governor slate or draft list
• The Governor's Office of Economic Development (GOED) homepage does not publish an OZ 2.0 process either

Federal clock only: Governor Lombardo has until September 28, 2026 to submit nominations to the U.S. Treasury (a single 30-day extension to October 28, 2026 is available under Rev. Proc. 2026-14). That is the federal CEO deadline, not a Nevada community deadline.

We'll update this page the moment Nevada publishes a 2.0 process. If you're aware of a published process we've missed, please contact us.

Sources: Nevada Department of Business & Industry — Opportunity Zones.