North Dakota Opportunity Zones 2.0
As of October 11, 2026, North Dakota has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. North Dakota has 37 eligible tracts and may nominate up to 25, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
North Dakota has 37 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 North Dakota or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 37 tracts (18 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 25 (states with fewer than 100 eligible tracts may designate 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
North Dakota OZ 2.0 Selection Process
North Dakota has 37 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 North Dakota 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 North Dakota announcement we've missed, please contact us.
Where North Dakota is in the process
North Dakota OZ 2.0 eligible census tracts by county
The full list of 37 North Dakota census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 12 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 25 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.
Cass County — 8 eligible tracts
Tract 3 (38017000300) · Tract 5.02 (38017000502) · Tract 6.01 (38017000601) · Tract 6.02 (38017000602) · Tract 8.02 (38017000802) · Tract 9.03 (38017000903) · Tract 10.03 (38017001003) · Tract 101.06 (38017010106)
Grand Forks County — 8 eligible tracts
Tract 101 (38035010100) · Tract 103.01 (38035010301) · Tract 103.02 (38035010302) · Tract 106 (38035010600) · Tract 108.01 (38035010801) · Tract 108.04 (38035010804) · Tract 108.06 (38035010806) · Tract 112.01 (38035011201)
Ward County — 4 eligible tracts (4 rural)
Tract 101 (38101010100) rural · Tract 106.02 (38101010602) rural · Tract 107.02 (38101010702) rural · Tract 109.02 (38101010902) rural
Burleigh County — 3 eligible tracts
Tract 102 (38015010200) · Tract 108 (38015010800) · Tract 111.03 (38015011103)
Rolette County — 3 eligible tracts (3 rural)
Tract 9418 (38079941800) rural · Tract 9516 (38079951600) rural · Tract 9517 (38079951700) rural
Benson County — 2 eligible tracts (2 rural)
Tract 9401 (38005940100) rural · Tract 9402 (38005940200) rural
Mountrail County — 2 eligible tracts (2 rural)
Tract 9403 (38061940300) rural · Tract 9404 (38061940400) rural
Ramsey County — 2 eligible tracts (2 rural)
Tract 9576 (38071957600) rural · Tract 9578 (38071957800) rural
Sioux County — 2 eligible tracts (2 rural)
Tract 9408 (38085940800) rural · Tract 9409 (38085940900) rural
Barnes County — 1 eligible tract (1 rural)
Tract 9682 (38003968200) rural
McKenzie County — 1 eligible tract (1 rural)
Tract 9401 (38053940100) rural
Stutsman County — 1 eligible tract (1 rural)
Tract 9674.01 (38093967401) rural
Qualified Opportunity Funds investing in North Dakota
1 Qualified Opportunity Funds with stated investment activity in North Dakota. Each profile lists sponsor, focus, and contact details.
Get notified when North Dakota files OZ 2.0 nominations
One email the moment North Dakota's governor submits nominations to Treasury. One more when Treasury certifies.
North Dakota Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has North Dakota nominated?
No official count yet. As of October 11, 2026, we have not found a North Dakota or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in North Dakota are eligible for Opportunity Zone 2.0?
37 tracts, of which 18 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 North Dakota 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 North Dakota's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for North Dakota 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 North Dakota 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. North Dakota has 18 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · North Dakota data last changed Oct 6, 2026 · How we source this