Pending, no official count yet

Nevada Opportunity Zones 2.0

As of October 20, 2026, Nevada has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Nevada has 195 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 49 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.

Nevada has 195 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

Check odds for a Nevada address → Estimated likelihood of nomination; not a certification.

Have a tract number or GEOID? Use the census tract lookup, or browse the Nevada census tract lists by county.

195

Eligible Tracts (OZ 2.0)

Rural eligible tracts

Nomination cap (max)

Draft 1 comments closed Sep 25, 2026

Community Deadline

Median Household Income

$45,697

Median Home Value

$241,150

Avg Poverty Rate

24.2%

Filed

Pending, no official count yet

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).

GOED posted a Draft 1 nomination map marking 49 tracts (44 on Treasury's eligible list, 5 not). Comments on Draft 1 closed September 25, 2026; no official source confirms a filing yet.

Eligible: 195 tracts, 25 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 49 (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: Nevada GOED · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Nevada OZ 2.0 Selection Process

Nevada has 195 census tracts eligible for Opportunity Zone 2.0, per the Governor's Office of Economic Development (GOED), citing Census Bureau 2020–2024 American Community Survey data. Under the 25% federal cap, Governor Joe Lombardo may nominate up to 49 tracts. The state currently has 61 OZ 1.0 zones, selected in June 2018; those zones remain in effect through December 31, 2028. New OZ 2.0 zones take effect January 1, 2027.

What GOED has published: GOED's Opportunity Zones page is the official state resource for OZ 2.0. It says the draft nomination list was developed with local governments, regional economic development organizations, tribal nations, and business and community leaders, and it links:

A draft nomination map marking 49 tracts: 44 "Listed" tracts, all on Treasury's September 23, 2026 eligible list (14 rural by Treasury's flags), and 5 "Highlighted" tracts that are not on Treasury's eligible list
A public-comment form. GOED asked for comments on Draft 1 by September 25, 2026 and said a second comment period was expected after that

Filing status (checked October 17, 2026): GOED said Nevada would finalize its submission by September 28, 2026. We have not found an official Nevada or Treasury source confirming a submitted slate or a final tract count. A state that has not filed may use the single 30-day extension under Rev. Proc. 2026-14, through October 28, 2026. The draft is not a nomination, so we do not mark these tracts as nominated.

Earlier check (August 27, 2026): the Department of Business & Industry's Opportunity Zones page restates the 2018 selection of 61 tracts and does not describe the 2026 process; GOED now hosts it.

We'll update this page when Nevada confirms its submission. If you're aware of a source we've missed, please contact us.

Sources: Nevada GOED — Opportunity Zones; GOED draft nomination map; Nevada Department of Business & Industry — Opportunity Zones.

Visit Governor's Office of Economic Development (GOED) →

Open the official Nevada mapping tool →

Where Nevada is in the process

Criteria published

Complete

Community input

Draft 1 comments closed Sep 25, 2026

Governor submits

Not yet confirmed (ext. to Oct 28, 2026)

Treasury certifies

Late 2026

Nevada census tracts list: Opportunity Zones by county

Every Nevada census tract that is either on the OZ 2.0 eligibility list (195 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 61 Nevada tracts (60 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 69 2020 tracts fully and 2 partly (71 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 49 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 Nevada tract list by county →

Carson City: 2 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
5.02	32510000502	Yes	No
6.01	32510000601	No	Yes
6.02	32510000602	No	Yes
10.01	32510001001	Yes	Partly

Carson City census tracts list (sortable table) →

Churchill County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9503.01	32001950301	Yes (rural)	No
9505	32001950500	No	Yes

Churchill County census tracts list (sortable table) →

Clark County: 141 OZ 2.0 eligible, 46 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.03	32003000103	No	Yes
1.05	32003000105	No	Yes
1.06	32003000106	No	Yes
1.07	32003000107	Yes	No
1.08	32003000108	Yes	No
2.01	32003000201	Yes	Yes
2.03	32003000203	Yes	Yes
3.01	32003000301	Yes	Yes
3.02	32003000302	Yes	No
4.01	32003000401	Yes	Yes
4.02	32003000402	Yes	Yes
4.03	32003000403	Yes	Yes
5.10	32003000510	Yes	Yes
5.14	32003000514	Yes	No
5.15	32003000515	Yes	No
5.16	32003000516	Yes	No
5.17	32003000517	Yes	No
5.18	32003000518	Yes	No
5.19	32003000519	Yes	No
5.20	32003000520	Yes	Yes
5.21	32003000521	Yes	Yes
5.22	32003000522	Yes	Yes
5.23	32003000523	Yes	Yes
5.24	32003000524	Yes	No
5.25	32003000525	Yes	No
5.27	32003000527	Yes	No
5.28	32003000528	Yes	No
6	32003000600	Yes	Yes
7	32003000700	Yes	Yes
10.04	32003001004	Yes	No
11	32003001100	Yes	Yes
12	32003001200	Yes	No
13	32003001300	No	Yes
14.01	32003001401	Yes	No
15.01	32003001501	Yes	Yes
15.02	32003001502	Yes	No
16.07	32003001607	Yes	Yes
16.08	32003001608	Yes	No
16.13	32003001613	Yes	No
16.14	32003001614	Yes	No
16.15	32003001615	Yes	No
17.10	32003001710	Yes	No
17.11	32003001711	Yes	No
17.14	32003001714	Yes	No
17.16	32003001716	Yes	No
17.18	32003001718	Yes	No
18.01	32003001801	Yes	Yes
18.04	32003001804	Yes	No
19.01	32003001901	Yes	Yes
19.02	32003001902	Yes	No
20	32003002000	Yes	No
22.01	32003002201	No	Yes
22.03	32003002203	Yes	No
22.04	32003002204	Yes	No
22.06	32003002206	Yes	No
22.07	32003002207	Yes	No
24.03	32003002403	Yes	Yes
24.04	32003002404	Yes	Yes
24.05	32003002405	Yes	Yes
24.06	32003002406	Yes	No
25.04	32003002504	Yes	No
25.05	32003002505	Yes	No
25.06	32003002506	No	Yes
26.03	32003002603	Yes	Yes
26.04	32003002604	Yes	No
26.05	32003002605	Yes	No
27.06	32003002706	Yes	No
27.08	32003002708	Yes	No
28.21	32003002821	Yes	No
28.23	32003002823	Yes	No
28.45	32003002845	Yes	No
28.47	32003002847	No	Yes
29.05	32003002905	Yes	Yes
29.37	32003002937	Yes	No
29.46	32003002946	Yes	No
29.54	32003002954	Yes	No
29.62	32003002962	Yes	Yes
29.64	32003002964	Yes	No
29.65	32003002965	Yes	No
29.66	32003002966	Yes	No
29.67	32003002967	Yes	No
29.69	32003002969	Yes	No
29.70	32003002970	Yes	No
29.82	32003002982	Yes	No
29.95	32003002995	Yes	No
29.96	32003002996	Yes	No
30.01	32003003001	Yes	No
30.04	32003003004	Yes	No
30.05	32003003005	Yes	No
30.06	32003003006	No	Yes
32.20	32003003220	Yes	No
32.53	32003003253	Yes	No
32.60	32003003260	Yes	No
34.13	32003003413	Yes	No
34.15	32003003415	Yes	No
34.18	32003003418	Yes	No
34.19	32003003419	Yes	No
34.20	32003003420	Yes	No
34.23	32003003423	Yes	No
34.27	32003003427	Yes	No
34.28	32003003428	Yes	No
34.29	32003003429	Yes	No
34.30	32003003430	Yes	No
35	32003003500	Yes	No
36.16	32003003616	Yes	Yes
36.17	32003003617	Yes	No
37	32003003700	No	Yes
38	32003003800	Yes	Yes
40	32003004000	Yes	Yes
42	32003004200	Yes	No
43.01	32003004301	Yes	No
43.02	32003004302	Yes	Yes
44.02	32003004402	Yes	No
45	32003004500	Yes	No
46.01	32003004601	Yes	No
46.02	32003004602	Yes	No
47.03	32003004703	Yes	No
47.07	32003004707	Yes	No
47.09	32003004709	Yes	No
47.10	32003004710	Yes	No
47.12	32003004712	Yes	No
47.13	32003004713	Yes	No
47.15	32003004715	Yes	No
47.16	32003004716	Yes	No
49.10	32003004910	Yes	No
49.11	32003004911	Yes	No
49.20	32003004920	Yes	No
49.21	32003004921	Yes	No
49.23	32003004923	Yes	No
50.05	32003005005	Yes	Yes
50.06	32003005006	Yes	No
50.10	32003005010	Yes	No
50.12	32003005012	Yes	No
52	32003005200	No	Yes
53.36	32003005336	Yes	No
53.63	32003005363	Yes	No
54.21	32003005421	Yes	Yes
54.22	32003005422	Yes	Yes
54.38	32003005438	No	Yes
56.07	32003005607	Yes (rural)	No
57.02	32003005702	Yes (rural)	No
57.03	32003005703	Yes (rural)	No
57.04	32003005704	Yes (rural)	No
57.05	32003005705	Yes (rural)	No
58.09	32003005809	Yes	No
58.48	32003005848	Yes	No
58.70	32003005870	Yes	No
60.01	32003006001	Yes	No
68	32003006800	Yes	Yes
71	32003007100	Yes	No
72	32003007200	Yes	No
78.01	32003007801	Yes	Yes
78.02	32003007802	No	Yes
79	32003007900	No	Partly

Clark County census tracts list (sortable table) →

Elko County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9509	32007950900	Yes (rural)	No
9515	32007951500	No	Yes
9517	32007951700	Yes (rural)	No

Elko County census tracts list (sortable table) →

Eureka County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	32011000100	Yes (rural)	No

Eureka County census tracts list (sortable table) →

Lyon County: 8 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9601.03	32019960103	No	Yes
9601.04	32019960104	Yes (rural)	No
9601.07	32019960107	Yes (rural)	No
9602.03	32019960203	No	Yes
9602.04	32019960204	Yes (rural)	Yes
9602.05	32019960205	Yes (rural)	No
9602.06	32019960206	Yes (rural)	No
9608.02	32019960802	Yes (rural)	No
9609.01	32019960901	Yes (rural)	No
9609.02	32019960902	Yes (rural)	No

Lyon County census tracts list (sortable table) →

Mineral County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9708	32021970800	Yes (rural)	No

Mineral County census tracts list (sortable table) →

Nye County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9603	32023960300	Yes (rural)	No
9604.07	32023960407	Yes (rural)	No
9604.11	32023960411	No	Yes
9604.12	32023960412	No	Yes
9604.13	32023960413	Yes (rural)	No
9604.14	32023960414	Yes (rural)	No
9604.15	32023960415	Yes (rural)	No
9604.16	32023960416	Yes (rural)	No

Nye County census tracts list (sortable table) →

Storey County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9702	32029970200	No	Yes

Storey County census tracts list (sortable table) →

Washoe County: 33 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.03	32031000103	No	Yes
1.04	32031000104	Yes	Yes
1.05	32031000105	Yes	Yes
1.06	32031000106	No	Yes
2.01	32031000201	Yes	Yes
2.02	32031000202	No	Yes
3.01	32031000301	Yes	No
7.02	32031000702	Yes	No
9	32031000900	Yes	Yes
10.16	32031001016	Yes	Yes
10.17	32031001017	No	Yes
10.18	32031001018	Yes	No
10.19	32031001019	Yes	No
12.03	32031001203	Yes	No
12.04	32031001204	Yes	No
13	32031001300	Yes	No
14	32031001400	Yes	No
15.03	32031001503	No	Yes
15.04	32031001504	Yes	Yes
17.01	32031001701	Yes	No
17.03	32031001703	Yes	No
17.04	32031001704	Yes	No
18.02	32031001802	Yes	No
19.01	32031001901	Yes	No
22.04	32031002204	Yes	No
22.12	32031002212	Yes	No
22.16	32031002216	Yes	No
24.06	32031002406	Yes	No
26.14	32031002614	Yes	No
26.20	32031002620	Yes	No
26.21	32031002621	Yes	No
26.22	32031002622	Yes	No
27.03	32031002703	Yes	No
27.04	32031002704	Yes	No
30.02	32031003002	Yes	No
31.11	32031003111	Yes	Yes
31.12	32031003112	No	Yes
9402	32031940200	Yes (rural)	Yes
9800	32031980000	Yes	No

Washoe County census tracts list (sortable table) →

Top cities in Nevada

Las Vegas

Nevada

141 eligible tracts

Qualified Opportunity Funds investing in Nevada

3 Qualified Opportunity Funds with stated investment activity in Nevada. Each profile lists sponsor, focus, and contact details.

Integris DLV Opportunity Zone Fund

by Integris DLV

Hospitality

Las Vegas Self-Storage QOZ Project by YourSpace America

by YourSpace America

Self-storage

University of Nevada Reno Student Housing OZ Project

by University of Nevada Reno Student Housing OZ Project

Multifamily, Student housing

Browse OZ funds investing in Nevada →

Get notified when Nevada files OZ 2.0 nominations

One email the moment Nevada's governor submits nominations to Treasury. One more when Treasury certifies.

Nevada Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Nevada nominated?

No official count yet. As of October 20, 2026, we have not found a Nevada or Treasury source confirming a submitted OZ 2.0 nomination slate. GOED posted a Draft 1 nomination map marking 49 tracts (44 on Treasury's eligible list, 5 not). Comments on Draft 1 closed September 25, 2026; no official source confirms a filing yet.

How many census tracts in Nevada are eligible for Opportunity Zone 2.0?

195 tracts, 25 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 Nevada nominate?

Up to 49. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Nevada's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Nevada, the Governor's Office of Economic Development (GOED) runs the state process.

What is the deadline for Nevada 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).

When was Nevada's community nomination deadline?

Nevada's published community/local input deadline was Draft 1 comments closed Sep 25, 2026. That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in Nevada 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. Nevada has 25 rural eligible tracts, per Treasury's September 2026 eligibility data.

Data as of October 20, 2026 · Nevada data last changed Oct 17, 2026 · How we source this