Ohio Opportunity Zones 2.0
As of October 11, 2026, Ohio has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Ohio has 1,032 eligible tracts and may nominate up to 258, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Ohio has 1,032 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 Ohio or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 1,032 tracts (278 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 258 (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: Ohio Department of Development (ODOD) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Ohio OZ 2.0 Selection Process
The Ohio Department of Development (ODOD) runs Ohio's OZ 2.0 selection process. Ohio has 1,032 eligible tracts under OBBBA and can nominate 258 tracts — approximately a 20% reduction from the state's OZ 1.0 designation count, reflecting the tightened federal eligibility criteria.
Critical note for existing OZ 1.0 investors and fund sponsors: Ohio's existing OZ 1.0 tracts are not automatically redesignated under OZ 2.0. Every tract must be renominated by Governor Mike DeWine and certified by Treasury. Tracts that were OZ 1.0 designated but no longer meet the tightened OBBBA eligibility thresholds cannot be nominated at all.
Process:
- April 2026: ODOD opens community submission portal for a 30-day window.
- Summer 2026: ODOD reviews submissions and recommends tracts to Governor DeWine.
- September 28, 2026: Federal nomination deadline (a single 30-day extension runs through October 28, 2026 under IRS Rev. Proc. 2026-14).
Ohio also operates a separate state-level Opportunity Zone Tax Credit — a 10% state income tax credit stackable on top of federal OZ benefits for investments into Ohio-focused QOFs. See our Ohio Opportunity Zone Tax Credit guide for details on the state credit, including the July 10, 2026 application window for the FY 2026 second round.
Source: Greater Ohio Policy Center: OZ 2.0 How Communities Can Benefit and Prepare.
Where Ohio is in the process
Ohio OZ 2.0 eligible census tracts by county
The full list of 1,032 Ohio census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 75 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 258 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.
Cuyahoga County — 185 eligible tracts
Tract 1011.01 (39035101101) · Tract 1013 (39035101300) · Tract 1014 (39035101400) · Tract 1015.01 (39035101501) · Tract 1016.03 (39035101603) · Tract 1017 (39035101700) · Tract 1018 (39035101800) · Tract 1019.01 (39035101901) · Tract 1021.01 (39035102101) · Tract 1021.02 (39035102102) · Tract 1022 (39035102200) · Tract 1023 (39035102300) · Tract 1024.01 (39035102401) · Tract 1024.02 (39035102402) · Tract 1027 (39035102700) · Tract 1028 (39035102800) · Tract 1029 (39035102900) · Tract 1033 (39035103300) · Tract 1038 (39035103800) · Tract 1044 (39035104400) · Tract 1048 (39035104800) · Tract 1051 (39035105100) · Tract 1053 (39035105300) · Tract 1054 (39035105400) · Tract 1055 (39035105500) · Tract 1056.02 (39035105602) · Tract 1057 (39035105700) · Tract 1061 (39035106100) · Tract 1062 (39035106200) · Tract 1066 (39035106600) · Tract 1068 (39035106800) · Tract 1069 (39035106900) · Tract 1078.02 (39035107802) · Tract 1082.01 (39035108201) · Tract 1083.01 (39035108301) · Tract 1084 (39035108400) · Tract 1087.01 (39035108701) · Tract 1093.01 (39035109301) · Tract 1097.01 (39035109701) · Tract 1098.01 (39035109801) · Tract 1109.01 (39035110901) · Tract 1114.01 (39035111401) · Tract 1117 (39035111700) · Tract 1121 (39035112100) · Tract 1122 (39035112200) · Tract 1123.01 (39035112301) · Tract 1145.01 (39035114501) · Tract 1146 (39035114600) · Tract 1148 (39035114800) · Tract 1154 (39035115400) · Tract 1157 (39035115700) · Tract 1158 (39035115800) · Tract 1163 (39035116300) · Tract 1164 (39035116400) · Tract 1165 (39035116500) · Tract 1166 (39035116600) · Tract 1167 (39035116700) · Tract 1168 (39035116800) · Tract 1169 (39035116900) · Tract 1171.01 (39035117101) · Tract 1171.02 (39035117102) · Tract 1172.01 (39035117201) · Tract 1172.03 (39035117203) · Tract 1173 (39035117300) · Tract 1174 (39035117400) · Tract 1175 (39035117500) · Tract 1176 (39035117600) · Tract 1177 (39035117700) · Tract 1178 (39035117800) · Tract 1181.01 (39035118101) · Tract 1182 (39035118200) · Tract 1186.02 (39035118602) · Tract 1188 (39035118800) · Tract 1189 (39035118900) · Tract 1194.01 (39035119401) · Tract 1194.02 (39035119402) · Tract 1195.02 (39035119502) · Tract 1196 (39035119600) · Tract 1197.01 (39035119701) · Tract 1197.02 (39035119702) · Tract 1198 (39035119800) · Tract 1199 (39035119900) · Tract 1202 (39035120200) · Tract 1204 (39035120400) · Tract 1205 (39035120500) · Tract 1206 (39035120600) · Tract 1207.01 (39035120701) · Tract 1207.02 (39035120702) · Tract 1208.01 (39035120801) · Tract 1208.02 (39035120802) · Tract 1211 (39035121100) · Tract 1212 (39035121200) · Tract 1213 (39035121300) · Tract 1214.01 (39035121401) · Tract 1214.03 (39035121403) · Tract 1215 (39035121500) · Tract 1217 (39035121700) · Tract 1218 (39035121800) · Tract 1219 (39035121900) · Tract 1221 (39035122100) · Tract 1222 (39035122200) · Tract 1223 (39035122300) · Tract 1235.01 (39035123501) · Tract 1235.02 (39035123502) · Tract 1236.02 (39035123602) · Tract 1238 (39035123800) · Tract 1241 (39035124100) · Tract 1242.01 (39035124201) · Tract 1245 (39035124500) · Tract 1246 (39035124600) · Tract 1261 (39035126100) · Tract 1275.01 (39035127501) · Tract 1323.01 (39035132301) · Tract 1331.03 (39035133103) · Tract 1331.04 (39035133104) · Tract 1381.06 (39035138106) · Tract 1401 (39035140100) · Tract 1403.01 (39035140301) · Tract 1407.01 (39035140701) · Tract 1407.02 (39035140702) · Tract 1408 (39035140800) · Tract 1410 (39035141000) · Tract 1501 (39035150100) · Tract 1503 (39035150300) · Tract 1504 (39035150400) · Tract 1512 (39035151200) · Tract 1513 (39035151300) · Tract 1515 (39035151500) · Tract 1516 (39035151600) · Tract 1517 (39035151700) · Tract 1518 (39035151800) · Tract 1522.02 (39035152202) · Tract 1523.01 (39035152301) · Tract 1524 (39035152400) · Tract 1525.01 (39035152501) · Tract 1525.02 (39035152502) · Tract 1526.05 (39035152605) · Tract 1527.01 (39035152701) · Tract 1541 (39035154100) · Tract 1542 (39035154200) · Tract 1544 (39035154400) · Tract 1545.02 (39035154502) · Tract 1546.03 (39035154603) · Tract 1546.04 (39035154604) · Tract 1606.02 (39035160602) · Tract 1711.03 (39035171103) · Tract 1711.04 (39035171104) · Tract 1712.03 (39035171203) · Tract 1712.04 (39035171204) · Tract 1712.05 (39035171205) · Tract 1722.02 (39035172202) · Tract 1751.08 (39035175108) · Tract 1771.01 (39035177101) · Tract 1773.04 (39035177304) · Tract 1776.08 (39035177608) · Tract 1782.04 (39035178204) · Tract 1801.04 (39035180104) · Tract 1834.02 (39035183402) · Tract 1881.03 (39035188103) · Tract 1881.06 (39035188106) · Tract 1881.07 (39035188107) · Tract 1962 (39035196200) · Tract 1964 (39035196400) · Tract 1968 (39035196800) · Tract 1970 (39035197000) · Tract 1972 (39035197200) · Tract 1974 (39035197400) · Tract 1975 (39035197500) · Tract 1976 (39035197600) · Tract 1977 (39035197700) · Tract 1979 (39035197900) · Tract 1980 (39035198000) · Tract 1981 (39035198100) · Tract 1982 (39035198200) · Tract 1983 (39035198300) · Tract 1984 (39035198400) · Tract 1985 (39035198500) · Tract 1986 (39035198600) · Tract 1987 (39035198700) · Tract 1988 (39035198800) · Tract 1989 (39035198900) · Tract 1990 (39035199000) · Tract 1991 (39035199100) · Tract 1992 (39035199200) · Tract 1993 (39035199300)
Franklin County — 132 eligible tracts
Tract 3.10 (39049000310) · Tract 3.30 (39049000330) · Tract 7.10 (39049000710) · Tract 7.20 (39049000720) · Tract 7.30 (39049000730) · Tract 9.10 (39049000910) · Tract 9.20 (39049000920) · Tract 10 (39049001000) · Tract 11.10 (39049001110) · Tract 11.21 (39049001121) · Tract 11.22 (39049001122) · Tract 12 (39049001200) · Tract 13.01 (39049001301) · Tract 13.02 (39049001302) · Tract 14 (39049001400) · Tract 15 (39049001500) · Tract 16 (39049001600) · Tract 17 (39049001700) · Tract 18.10 (39049001810) · Tract 19.01 (39049001901) · Tract 23 (39049002300) · Tract 25.10 (39049002510) · Tract 26 (39049002600) · Tract 27.10 (39049002710) · Tract 27.30 (39049002730) · Tract 27.50 (39049002750) · Tract 27.70 (39049002770) · Tract 28 (39049002800) · Tract 29 (39049002900) · Tract 37 (39049003700) · Tract 40.01 (39049004001) · Tract 42 (39049004200) · Tract 43.02 (39049004302) · Tract 45 (39049004500) · Tract 46.20 (39049004620) · Tract 47 (39049004700) · Tract 48.10 (39049004810) · Tract 48.20 (39049004820) · Tract 49 (39049004900) · Tract 50.01 (39049005001) · Tract 50.02 (39049005002) · Tract 51 (39049005100) · Tract 53 (39049005300) · Tract 54.10 (39049005410) · Tract 54.20 (39049005420) · Tract 55 (39049005500) · Tract 56.20 (39049005620) · Tract 59 (39049005900) · Tract 60 (39049006000) · Tract 61 (39049006100) · Tract 63.02 (39049006302) · Tract 63.51 (39049006351) · Tract 63.53 (39049006353) · Tract 63.72 (39049006372) · Tract 68.21 (39049006821) · Tract 69.21 (39049006921) · Tract 69.24 (39049006924) · Tract 69.31 (39049006931) · Tract 69.33 (39049006933) · Tract 69.43 (39049006943) · Tract 69.45 (39049006945) · Tract 69.92 (39049006992) · Tract 71.13 (39049007113) · Tract 71.14 (39049007114) · Tract 71.15 (39049007115) · Tract 75.11 (39049007511) · Tract 75.12 (39049007512) · Tract 75.20 (39049007520) · Tract 75.31 (39049007531) · Tract 75.32 (39049007532) · Tract 75.33 (39049007533) · Tract 75.34 (39049007534) · Tract 75.52 (39049007552) · Tract 75.53 (39049007553) · Tract 77.10 (39049007710) · Tract 77.21 (39049007721) · Tract 77.30 (39049007730) · Tract 78.20 (39049007820) · Tract 79.62 (39049007962) · Tract 81.20 (39049008120) · Tract 81.63 (39049008163) · Tract 81.71 (39049008171) · Tract 82.10 (39049008210) · Tract 82.30 (39049008230) · Tract 82.41 (39049008241) · Tract 83.11 (39049008311) · Tract 83.12 (39049008312) · Tract 83.21 (39049008321) · Tract 83.22 (39049008322) · Tract 83.30 (39049008330) · Tract 83.40 (39049008340) · Tract 83.50 (39049008350) · Tract 87.10 (39049008710) · Tract 87.20 (39049008720) · Tract 87.30 (39049008730) · Tract 88.11 (39049008811) · Tract 88.13 (39049008813) · Tract 88.21 (39049008821) · Tract 92.20 (39049009220) · Tract 92.30 (39049009230) · Tract 92.50 (39049009250) · Tract 92.51 (39049009251) · Tract 92.52 (39049009252) · Tract 93.11 (39049009311) · Tract 93.12 (39049009312) · Tract 93.21 (39049009321) · Tract 93.22 (39049009322) · Tract 93.23 (39049009323) · Tract 93.25 (39049009325) · Tract 93.26 (39049009326) · Tract 93.32 (39049009332) · Tract 93.34 (39049009334) · Tract 93.37 (39049009337) · Tract 93.40 (39049009340) · Tract 93.72 (39049009372) · Tract 93.81 (39049009381) · Tract 93.82 (39049009382) · Tract 93.86 (39049009386) · Tract 93.92 (39049009392) · Tract 93.93 (39049009393) · Tract 93.96 (39049009396) · Tract 93.97 (39049009397) · Tract 94.03 (39049009403) · Tract 94.20 (39049009420) · Tract 94.98 (39049009498) · Tract 96 (39049009600) · Tract 97.56 (39049009756) · Tract 99 (39049009900) · Tract 102.03 (39049010203) · Tract 102.04 (39049010204) · Tract 103 (39049010300) · Tract 107 (39049010700)
Hamilton County — 86 eligible tracts (1 rural)
Tract 2 (39061000200) · Tract 9 (39061000900) · Tract 16 (39061001600) · Tract 17 (39061001700) · Tract 18 (39061001800) · Tract 22 (39061002200) · Tract 25 (39061002500) · Tract 26 (39061002600) · Tract 27 (39061002700) · Tract 28 (39061002800) · Tract 29.01 (39061002901) · Tract 29.02 (39061002902) · Tract 30 (39061003000) · Tract 32 (39061003200) · Tract 33 (39061003300) · Tract 36 (39061003600) · Tract 37 (39061003700) · Tract 38 (39061003800) · Tract 39 (39061003900) · Tract 55 (39061005500) · Tract 56 (39061005600) · Tract 60 (39061006000) · Tract 61 (39061006100) · Tract 64 (39061006400) · Tract 66 (39061006600) · Tract 68 (39061006800) · Tract 69 (39061006900) · Tract 73 (39061007300) · Tract 77 (39061007700) · Tract 80 (39061008000) · Tract 81 (39061008100) · Tract 82.01 (39061008201) · Tract 83 (39061008300) · Tract 84 (39061008400) · Tract 85.01 (39061008501) · Tract 85.02 (39061008502) · Tract 86.01 (39061008601) · Tract 88 (39061008800) · Tract 92 (39061009200) · Tract 93 (39061009300) · Tract 94 (39061009400) · Tract 95 (39061009500) · Tract 96 (39061009600) · Tract 98 (39061009800) · Tract 99.02 (39061009902) · Tract 100.02 (39061010002) · Tract 100.04 (39061010004) · Tract 100.05 (39061010005) · Tract 101 (39061010100) · Tract 102.01 (39061010201) · Tract 103 (39061010300) · Tract 104 (39061010400) · Tract 105 (39061010500) · Tract 107 (39061010700) · Tract 109 (39061010900) · Tract 110 (39061011000) · Tract 207.01 (39061020701) · Tract 207.42 (39061020742) · Tract 207.62 (39061020762) · Tract 209.02 (39061020902) · Tract 215.05 (39061021505) · Tract 215.06 (39061021506) · Tract 215.09 (39061021509) · Tract 217.02 (39061021702) · Tract 218.01 (39061021801) · Tract 218.02 (39061021802) · Tract 219 (39061021900) · Tract 223.01 (39061022301) · Tract 227 (39061022700) · Tract 232.01 (39061023201) · Tract 232.22 (39061023222) · Tract 234 (39061023400) · Tract 249.01 (39061024901) · Tract 253 (39061025300) · Tract 257 (39061025700) · Tract 261.02 (39061026102) rural · Tract 262 (39061026200) · Tract 263 (39061026300) · Tract 264 (39061026400) · Tract 265 (39061026500) · Tract 267 (39061026700) · Tract 269 (39061026900) · Tract 270 (39061027000) · Tract 271 (39061027100) · Tract 272 (39061027200) · Tract 274 (39061027400)
Lucas County — 79 eligible tracts
Tract 2.01 (39095000201) · Tract 3.01 (39095000301) · Tract 4 (39095000400) · Tract 6.01 (39095000601) · Tract 7.01 (39095000701) · Tract 7.03 (39095000703) · Tract 8 (39095000800) · Tract 9 (39095000900) · Tract 10.01 (39095001001) · Tract 10.02 (39095001002) · Tract 11 (39095001100) · Tract 12.01 (39095001201) · Tract 12.02 (39095001202) · Tract 13.02 (39095001302) · Tract 14 (39095001400) · Tract 15 (39095001500) · Tract 16.01 (39095001601) · Tract 17 (39095001700) · Tract 18 (39095001800) · Tract 19 (39095001900) · Tract 20 (39095002000) · Tract 21 (39095002100) · Tract 24.01 (39095002401) · Tract 24.02 (39095002402) · Tract 25 (39095002500) · Tract 26 (39095002600) · Tract 27 (39095002700) · Tract 28 (39095002800) · Tract 29 (39095002900) · Tract 30 (39095003000) · Tract 31 (39095003100) · Tract 32 (39095003200) · Tract 33 (39095003300) · Tract 36 (39095003600) · Tract 39.01 (39095003901) · Tract 40 (39095004000) · Tract 42 (39095004200) · Tract 44.02 (39095004402) · Tract 46 (39095004600) · Tract 47.01 (39095004701) · Tract 47.02 (39095004702) · Tract 48 (39095004800) · Tract 49 (39095004900) · Tract 50 (39095005000) · Tract 51.01 (39095005101) · Tract 51.02 (39095005102) · Tract 52 (39095005200) · Tract 53 (39095005300) · Tract 54 (39095005400) · Tract 55.01 (39095005501) · Tract 56.02 (39095005602) · Tract 57.03 (39095005703) · Tract 57.04 (39095005704) · Tract 57.05 (39095005705) · Tract 58.04 (39095005804) · Tract 59.02 (39095005902) · Tract 60 (39095006000) · Tract 62 (39095006200) · Tract 66 (39095006600) · Tract 67 (39095006700) · Tract 68.01 (39095006801) · Tract 68.02 (39095006802) · Tract 72.07 (39095007207) · Tract 72.09 (39095007209) · Tract 73.02 (39095007302) · Tract 73.05 (39095007305) · Tract 73.06 (39095007306) · Tract 73.07 (39095007307) · Tract 74.02 (39095007402) · Tract 75.02 (39095007502) · Tract 84.01 (39095008401) · Tract 86.01 (39095008601) · Tract 87.02 (39095008702) · Tract 91.04 (39095009104) · Tract 102 (39095010200) · Tract 103 (39095010300) · Tract 104 (39095010400) · Tract 105 (39095010500) · Tract 106 (39095010600)
Montgomery County — 61 eligible tracts
Tract 1 (39113000100) · Tract 2 (39113000200) · Tract 3 (39113000300) · Tract 4 (39113000400) · Tract 5 (39113000500) · Tract 7 (39113000700) · Tract 8.01 (39113000801) · Tract 8.02 (39113000802) · Tract 9 (39113000900) · Tract 10 (39113001000) · Tract 11 (39113001100) · Tract 12 (39113001200) · Tract 16 (39113001600) · Tract 17 (39113001700) · Tract 18.01 (39113001801) · Tract 18.02 (39113001802) · Tract 19 (39113001900) · Tract 20 (39113002000) · Tract 22 (39113002200) · Tract 23 (39113002300) · Tract 24 (39113002400) · Tract 25 (39113002500) · Tract 26 (39113002600) · Tract 27 (39113002700) · Tract 28 (39113002800) · Tract 30 (39113003000) · Tract 31 (39113003100) · Tract 32.01 (39113003201) · Tract 33 (39113003300) · Tract 35 (39113003500) · Tract 38 (39113003800) · Tract 39 (39113003900) · Tract 41 (39113004100) · Tract 42 (39113004200) · Tract 43 (39113004300) · Tract 44 (39113004400) · Tract 46 (39113004600) · Tract 204 (39113020400) · Tract 210 (39113021000) · Tract 211 (39113021100) · Tract 218 (39113021800) · Tract 301 (39113030100) · Tract 602 (39113060200) · Tract 701.02 (39113070102) · Tract 702.01 (39113070201) · Tract 702.02 (39113070202) · Tract 703 (39113070300) · Tract 705 (39113070500) · Tract 706 (39113070600) · Tract 707 (39113070700) · Tract 801 (39113080100) · Tract 803 (39113080300) · Tract 804 (39113080400) · Tract 805 (39113080500) · Tract 806 (39113080600) · Tract 807 (39113080700) · Tract 906 (39113090600) · Tract 907 (39113090700) · Tract 910 (39113091000) · Tract 1651 (39113165100) · Tract 1652 (39113165200)
Summit County — 48 eligible tracts
Tract 5011 (39153501100) · Tract 5017 (39153501700) · Tract 5018 (39153501800) · Tract 5019 (39153501900) · Tract 5021.01 (39153502101) · Tract 5021.02 (39153502102) · Tract 5022 (39153502200) · Tract 5023 (39153502300) · Tract 5025 (39153502500) · Tract 5026 (39153502600) · Tract 5028 (39153502800) · Tract 5031 (39153503100) · Tract 5032 (39153503200) · Tract 5033 (39153503300) · Tract 5034 (39153503400) · Tract 5035 (39153503500) · Tract 5038 (39153503800) · Tract 5041 (39153504100) · Tract 5042 (39153504200) · Tract 5044 (39153504400) · Tract 5045 (39153504500) · Tract 5046 (39153504600) · Tract 5052 (39153505200) · Tract 5053 (39153505300) · Tract 5054 (39153505400) · Tract 5055 (39153505500) · Tract 5056 (39153505600) · Tract 5057 (39153505700) · Tract 5059 (39153505900) · Tract 5062 (39153506200) · Tract 5065 (39153506500) · Tract 5066 (39153506600) · Tract 5067 (39153506700) · Tract 5068 (39153506800) · Tract 5075.01 (39153507501) · Tract 5075.02 (39153507502) · Tract 5076 (39153507600) · Tract 5083.01 (39153508301) · Tract 5083.99 (39153508399) · Tract 5086 (39153508600) · Tract 5088 (39153508800) · Tract 5089 (39153508900) · Tract 5090 (39153509000) · Tract 5101 (39153510100) · Tract 5102 (39153510200) · Tract 5103.01 (39153510301) · Tract 5105 (39153510500) · Tract 5310.02 (39153531002)
Mahoning County — 38 eligible tracts (3 rural)
Tract 8005.01 (39099800501) · Tract 8006 (39099800600) · Tract 8010 (39099801000) · Tract 8011 (39099801100) · Tract 8012 (39099801200) · Tract 8013 (39099801300) · Tract 8014 (39099801400) · Tract 8016 (39099801600) · Tract 8021 (39099802100) · Tract 8023 (39099802300) · Tract 8024 (39099802400) · Tract 8025 (39099802500) · Tract 8026 (39099802600) · Tract 8028 (39099802800) · Tract 8029 (39099802900) · Tract 8030 (39099803000) · Tract 8040 (39099804000) · Tract 8041 (39099804100) · Tract 8042 (39099804200) · Tract 8043 (39099804300) · Tract 8102 (39099810200) · Tract 8103 (39099810300) · Tract 8106 (39099810600) · Tract 8108 (39099810800) · Tract 8111 (39099811100) rural · Tract 8113.01 (39099811301) · Tract 8118 (39099811800) · Tract 8123.01 (39099812301) · Tract 8124 (39099812400) · Tract 8126.01 (39099812601) · Tract 8132 (39099813200) rural · Tract 8136.02 (39099813602) rural · Tract 8137 (39099813700) · Tract 8138 (39099813800) · Tract 8139 (39099813900) · Tract 8140 (39099814000) · Tract 8141 (39099814100) · Tract 8142 (39099814200)
Butler County — 28 eligible tracts (3 rural)
Tract 1 (39017000100) · Tract 2 (39017000200) · Tract 3 (39017000300) · Tract 4 (39017000400) · Tract 5 (39017000500) · Tract 6 (39017000600) · Tract 11 (39017001100) · Tract 101.03 (39017010103) rural · Tract 101.04 (39017010104) rural · Tract 101.06 (39017010106) rural · Tract 105 (39017010500) · Tract 106 (39017010600) · Tract 110.04 (39017011004) · Tract 111.23 (39017011123) · Tract 122 (39017012200) · Tract 123 (39017012300) · Tract 130 (39017013000) · Tract 131 (39017013100) · Tract 132 (39017013200) · Tract 134 (39017013400) · Tract 135 (39017013500) · Tract 136 (39017013600) · Tract 139 (39017013900) · Tract 140 (39017014000) · Tract 141 (39017014100) · Tract 144 (39017014400) · Tract 146 (39017014600) · Tract 147 (39017014700)
Stark County — 24 eligible tracts (4 rural)
Tract 7001 (39151700100) · Tract 7002 (39151700200) · Tract 7003 (39151700300) · Tract 7004 (39151700400) · Tract 7005 (39151700500) · Tract 7006 (39151700600) · Tract 7008 (39151700800) · Tract 7010 (39151701000) · Tract 7011 (39151701100) · Tract 7012 (39151701200) · Tract 7013 (39151701300) · Tract 7015 (39151701500) · Tract 7017 (39151701700) · Tract 7018 (39151701800) · Tract 7021 (39151702100) · Tract 7023 (39151702300) · Tract 7025 (39151702500) · Tract 7102 (39151710200) rural · Tract 7103 (39151710300) rural · Tract 7104 (39151710400) rural · Tract 7105 (39151710500) rural · Tract 7139 (39151713900) · Tract 7142 (39151714200) · Tract 7150 (39151715000)
Lorain County — 22 eligible tracts
Tract 222 (39093022200) · Tract 224 (39093022400) · Tract 226.01 (39093022601) · Tract 228 (39093022800) · Tract 230 (39093023000) · Tract 231 (39093023100) · Tract 232 (39093023200) · Tract 233 (39093023300) · Tract 236 (39093023600) · Tract 240 (39093024000) · Tract 242 (39093024200) · Tract 301.01 (39093030101) · Tract 703 (39093070300) · Tract 705 (39093070500) · Tract 707 (39093070700) · Tract 709.01 (39093070901) · Tract 712.01 (39093071201) · Tract 713 (39093071300) · Tract 714 (39093071400) · Tract 973 (39093097300) · Tract 975 (39093097500) · Tract 976 (39093097600)
Trumbull County — 19 eligible tracts (2 rural)
Tract 9203 (39155920300) · Tract 9204 (39155920400) · Tract 9207 (39155920700) · Tract 9208 (39155920800) · Tract 9209 (39155920900) · Tract 9210 (39155921000) · Tract 9211 (39155921100) · Tract 9212 (39155921200) · Tract 9213 (39155921300) · Tract 9216 (39155921600) · Tract 9302 (39155930200) rural · Tract 9319 (39155931900) · Tract 9322 (39155932200) · Tract 9327.02 (39155932702) · Tract 9328.02 (39155932802) · Tract 9337 (39155933700) rural · Tract 9338 (39155933800) · Tract 9339 (39155933900) · Tract 9340 (39155934000)
Ashtabula County — 15 eligible tracts (15 rural)
Tract 1.01 (39007000101) rural · Tract 1.03 (39007000103) rural · Tract 3 (39007000300) rural · Tract 4 (39007000400) rural · Tract 5 (39007000500) rural · Tract 6.01 (39007000601) rural · Tract 7.01 (39007000701) rural · Tract 7.03 (39007000703) rural · Tract 7.04 (39007000704) rural · Tract 8.01 (39007000801) rural · Tract 11.01 (39007001101) rural · Tract 13.03 (39007001303) rural · Tract 13.04 (39007001304) rural · Tract 14.01 (39007001401) rural · Tract 14.02 (39007001402) rural
Clark County — 15 eligible tracts
Tract 2 (39023000200) · Tract 3 (39023000300) · Tract 4 (39023000400) · Tract 5 (39023000500) · Tract 6 (39023000600) · Tract 7 (39023000700) · Tract 9.01 (39023000901) · Tract 9.02 (39023000902) · Tract 10 (39023001000) · Tract 11.01 (39023001101) · Tract 11.02 (39023001102) · Tract 12 (39023001200) · Tract 14 (39023001400) · Tract 17 (39023001700) · Tract 34 (39023003400)
Scioto County — 14 eligible tracts (14 rural)
Tract 21 (39145002100) rural · Tract 24 (39145002400) rural · Tract 25 (39145002500) rural · Tract 28 (39145002800) rural · Tract 30 (39145003000) rural · Tract 31 (39145003100) rural · Tract 32 (39145003200) rural · Tract 33 (39145003300) rural · Tract 34 (39145003400) rural · Tract 35 (39145003500) rural · Tract 36 (39145003600) rural · Tract 37 (39145003700) rural · Tract 38 (39145003800) rural · Tract 39 (39145003900) rural
Allen County — 13 eligible tracts (13 rural)
Tract 112 (39003011200) rural · Tract 122 (39003012200) rural · Tract 124 (39003012400) rural · Tract 126 (39003012600) rural · Tract 127 (39003012700) rural · Tract 129 (39003012900) rural · Tract 130 (39003013000) rural · Tract 133 (39003013300) rural · Tract 134 (39003013400) rural · Tract 136 (39003013600) rural · Tract 137 (39003013700) rural · Tract 138 (39003013800) rural · Tract 141 (39003014100) rural
Licking County — 10 eligible tracts (9 rural)
Tract 7507 (39089750700) rural · Tract 7510 (39089751000) rural · Tract 7522 (39089752200) rural · Tract 7525 (39089752500) rural · Tract 7531 (39089753100) rural · Tract 7533.01 (39089753301) rural · Tract 7541.04 (39089754104) rural · Tract 7562.01 (39089756201) · Tract 7568.01 (39089756801) rural · Tract 7590 (39089759000) rural
Greene County — 9 eligible tracts (5 rural)
Tract 2001.04 (39057200104) · Tract 2004 (39057200400) · Tract 2007 (39057200700) · Tract 2104.01 (39057210401) · Tract 2401 (39057240100) rural · Tract 2402 (39057240200) rural · Tract 2403.02 (39057240302) rural · Tract 2406 (39057240600) rural · Tract 2407 (39057240700) rural
Richland County — 9 eligible tracts (9 rural)
Tract 4 (39139000400) rural · Tract 5 (39139000500) rural · Tract 6 (39139000600) rural · Tract 7 (39139000700) rural · Tract 8 (39139000800) rural · Tract 13 (39139001300) rural · Tract 16 (39139001600) rural · Tract 17 (39139001700) rural · Tract 31 (39139003100) rural
Columbiana County — 8 eligible tracts (8 rural)
Tract 9507 (39029950700) rural · Tract 9511 (39029951100) rural · Tract 9515 (39029951500) rural · Tract 9518 (39029951800) rural · Tract 9519 (39029951900) rural · Tract 9521 (39029952100) rural · Tract 9522 (39029952200) rural · Tract 9523 (39029952300) rural
Muskingum County — 8 eligible tracts (8 rural)
Tract 9114 (39119911400) rural · Tract 9117 (39119911700) rural · Tract 9118 (39119911800) rural · Tract 9119 (39119911900) rural · Tract 9121 (39119912100) rural · Tract 9122 (39119912200) rural · Tract 9124 (39119912400) rural · Tract 9125 (39119912500) rural
Athens County — 7 eligible tracts (7 rural)
Tract 9726 (39009972600) rural · Tract 9729 (39009972900) rural · Tract 9730 (39009973000) rural · Tract 9731.01 (39009973101) rural · Tract 9732 (39009973200) rural · Tract 9734 (39009973400) rural · Tract 9739.01 (39009973901) rural
Belmont County — 7 eligible tracts (7 rural)
Tract 106 (39013010600) rural · Tract 109.02 (39013010902) rural · Tract 116 (39013011600) rural · Tract 117 (39013011700) rural · Tract 119 (39013011900) rural · Tract 120 (39013012000) rural · Tract 121 (39013012100) rural
Clermont County — 7 eligible tracts (3 rural)
Tract 402.05 (39025040205) · Tract 411.02 (39025041102) · Tract 413.06 (39025041306) · Tract 417.01 (39025041701) · Tract 418 (39025041800) rural · Tract 420.01 (39025042001) rural · Tract 420.02 (39025042002) rural
Erie County — 7 eligible tracts (7 rural)
Tract 407 (39043040700) rural · Tract 408.02 (39043040802) rural · Tract 409 (39043040900) rural · Tract 410 (39043041000) rural · Tract 411 (39043041100) rural · Tract 412 (39043041200) rural · Tract 413 (39043041300) rural
Fairfield County — 7 eligible tracts (6 rural)
Tract 313 (39045031300) rural · Tract 315 (39045031500) rural · Tract 317 (39045031700) rural · Tract 320 (39045032000) rural · Tract 322 (39045032200) rural · Tract 323 (39045032300) rural · Tract 327.04 (39045032704)
Marion County — 7 eligible tracts (7 rural)
Tract 1 (39101000100) rural · Tract 2 (39101000200) rural · Tract 3 (39101000300) rural · Tract 4 (39101000400) rural · Tract 8 (39101000800) rural · Tract 9 (39101000900) rural · Tract 11 (39101001100) rural
Brown County — 6 eligible tracts (6 rural)
Tract 9513.01 (39015951301) rural · Tract 9513.02 (39015951302) rural · Tract 9514 (39015951400) rural · Tract 9516 (39015951600) rural · Tract 9517 (39015951700) rural · Tract 9518 (39015951800) rural
Coshocton County — 6 eligible tracts (6 rural)
Tract 9611 (39031961100) rural · Tract 9613 (39031961300) rural · Tract 9614 (39031961400) rural · Tract 9615 (39031961500) rural · Tract 9616 (39031961600) rural · Tract 9618 (39031961800) rural
Crawford County — 6 eligible tracts (6 rural)
Tract 9744 (39033974400) rural · Tract 9745 (39033974500) rural · Tract 9746 (39033974600) rural · Tract 9749 (39033974900) rural · Tract 9751 (39033975100) rural · Tract 9753 (39033975300) rural
Jefferson County — 6 eligible tracts (6 rural)
Tract 2 (39081000200) rural · Tract 4 (39081000400) rural · Tract 13 (39081001300) rural · Tract 112 (39081011200) rural · Tract 118 (39081011800) rural · Tract 124 (39081012400) rural
Lake County — 6 eligible tracts
Tract 2021 (39085202100) · Tract 2040 (39085204000) · Tract 2042 (39085204200) · Tract 2043.04 (39085204304) · Tract 2044 (39085204400) · Tract 2045 (39085204500)
Lawrence County — 6 eligible tracts (6 rural)
Tract 501 (39087050100) rural · Tract 502 (39087050200) rural · Tract 503 (39087050300) rural · Tract 505.01 (39087050501) rural · Tract 506 (39087050600) rural · Tract 510.02 (39087051002) rural
Portage County — 6 eligible tracts
Tract 6009.01 (39133600901) · Tract 6012 (39133601200) · Tract 6014 (39133601400) · Tract 6015.01 (39133601501) · Tract 6015.02 (39133601502) · Tract 6015.03 (39133601503)
Tuscarawas County — 6 eligible tracts (6 rural)
Tract 208.01 (39157020801) rural · Tract 210 (39157021000) rural · Tract 216 (39157021600) rural · Tract 217 (39157021700) rural · Tract 220.01 (39157022001) rural · Tract 220.02 (39157022002) rural
Wood County — 6 eligible tracts (5 rural)
Tract 207.02 (39173020702) · Tract 216.02 (39173021602) rural · Tract 217.01 (39173021701) rural · Tract 217.02 (39173021702) rural · Tract 218 (39173021800) rural · Tract 219.02 (39173021902) rural
Adams County — 5 eligible tracts (5 rural)
Tract 7701 (39001770100) rural · Tract 7702 (39001770200) rural · Tract 7704 (39001770400) rural · Tract 7705 (39001770500) rural · Tract 7706 (39001770600) rural
Meigs County — 5 eligible tracts (5 rural)
Tract 9642 (39105964200) rural · Tract 9643 (39105964300) rural · Tract 9644 (39105964400) rural · Tract 9645 (39105964500) rural · Tract 9646 (39105964600) rural
Pickaway County — 5 eligible tracts (3 rural)
Tract 201 (39129020100) rural · Tract 203.10 (39129020310) rural · Tract 204 (39129020400) rural · Tract 211.01 (39129021101) · Tract 212.02 (39129021202)
Pike County — 5 eligible tracts (5 rural)
Tract 9522 (39131952200) rural · Tract 9523 (39131952300) rural · Tract 9524 (39131952400) rural · Tract 9526.01 (39131952601) rural · Tract 9526.02 (39131952602) rural
Ross County — 5 eligible tracts (5 rural)
Tract 9557 (39141955700) rural · Tract 9560 (39141956000) rural · Tract 9563 (39141956300) rural · Tract 9564 (39141956400) rural · Tract 9569 (39141956900) rural
Sandusky County — 5 eligible tracts (5 rural)
Tract 9614 (39143961400) rural · Tract 9615 (39143961500) rural · Tract 9616 (39143961600) rural · Tract 9618 (39143961800) rural · Tract 9620 (39143962000) rural
Washington County — 5 eligible tracts (5 rural)
Tract 205 (39167020500) rural · Tract 208 (39167020800) rural · Tract 210 (39167021000) rural · Tract 211 (39167021100) rural · Tract 217 (39167021700) rural
Gallia County — 4 eligible tracts (4 rural)
Tract 9536 (39053953600) rural · Tract 9537 (39053953700) rural · Tract 9538 (39053953800) rural · Tract 9539.01 (39053953901) rural
Guernsey County — 4 eligible tracts (4 rural)
Tract 9773 (39059977300) rural · Tract 9775 (39059977500) rural · Tract 9776 (39059977600) rural · Tract 9779 (39059977900) rural
Hancock County — 4 eligible tracts (4 rural)
Tract 5 (39063000500) rural · Tract 6 (39063000600) rural · Tract 9.01 (39063000901) rural · Tract 9.02 (39063000902) rural
Hardin County — 4 eligible tracts (4 rural)
Tract 4.01 (39065000401) rural · Tract 4.02 (39065000402) rural · Tract 5 (39065000500) rural · Tract 6 (39065000600) rural
Highland County — 4 eligible tracts (4 rural)
Tract 9548 (39071954800) rural · Tract 9550.01 (39071955001) rural · Tract 9550.02 (39071955002) rural · Tract 9551.01 (39071955101) rural
Hocking County — 4 eligible tracts (4 rural)
Tract 9650 (39073965000) rural · Tract 9652 (39073965200) rural · Tract 9653 (39073965300) rural · Tract 9654 (39073965400) rural
Jackson County — 4 eligible tracts (4 rural)
Tract 9572 (39079957200) rural · Tract 9573 (39079957300) rural · Tract 9576 (39079957600) rural · Tract 9578 (39079957800) rural
Morrow County — 4 eligible tracts (4 rural)
Tract 9651 (39117965100) rural · Tract 9652.01 (39117965201) rural · Tract 9652.02 (39117965202) rural · Tract 9653 (39117965300) rural
Warren County — 4 eligible tracts
Tract 302 (39165030200) · Tract 305.01 (39165030501) · Tract 317 (39165031700) · Tract 325.01 (39165032501)
Logan County — 3 eligible tracts (3 rural)
Tract 42 (39091004200) rural · Tract 44 (39091004400) rural · Tract 45 (39091004500) rural
Miami County — 3 eligible tracts (3 rural)
Tract 3151 (39109315100) rural · Tract 3450 (39109345000) rural · Tract 3652 (39109365200) rural
Perry County — 3 eligible tracts (3 rural)
Tract 9660 (39127966000) rural · Tract 9662 (39127966200) rural · Tract 9663.02 (39127966302) rural
Van Wert County — 3 eligible tracts (3 rural)
Tract 206 (39161020600) rural · Tract 207 (39161020700) rural · Tract 208 (39161020800) rural
Ashland County — 2 eligible tracts (2 rural)
Tract 9701.02 (39005970102) rural · Tract 9704 (39005970400) rural
Clinton County — 2 eligible tracts (2 rural)
Tract 9643 (39027964300) rural · Tract 9647 (39027964700) rural
Fayette County — 2 eligible tracts (2 rural)
Tract 9259 (39047925900) rural · Tract 9261 (39047926100) rural
Huron County — 2 eligible tracts (2 rural)
Tract 9156 (39077915600) rural · Tract 9166 (39077916600) rural
Knox County — 2 eligible tracts (2 rural)
Tract 71 (39083007100) rural · Tract 72 (39083007200) rural
Ottawa County — 2 eligible tracts (2 rural)
Tract 501 (39123050100) rural · Tract 507 (39123050700) rural
Seneca County — 2 eligible tracts (2 rural)
Tract 9632 (39147963200) rural · Tract 9635 (39147963500) rural
Shelby County — 2 eligible tracts (2 rural)
Tract 9718 (39149971800) rural · Tract 9720 (39149972000) rural
Wayne County — 2 eligible tracts (2 rural)
Tract 12 (39169001200) rural · Tract 34 (39169003400) rural
Williams County — 2 eligible tracts (2 rural)
Tract 9503 (39171950300) rural · Tract 9506 (39171950600) rural
Carroll County — 1 eligible tract (1 rural)
Tract 7202 (39019720200) rural
Darke County — 1 eligible tract (1 rural)
Tract 5551.02 (39037555102) rural
Defiance County — 1 eligible tract (1 rural)
Tract 9588 (39039958800) rural
Delaware County — 1 eligible tract
Tract 105.30 (39041010530)
Harrison County — 1 eligible tract (1 rural)
Tract 9756 (39067975600) rural
Madison County — 1 eligible tract (1 rural)
Tract 407 (39097040700) rural
Medina County — 1 eligible tract (1 rural)
Tract 4081.01 (39103408101) rural
Morgan County — 1 eligible tract (1 rural)
Tract 9691 (39115969100) rural
Union County — 1 eligible tract (1 rural)
Tract 505.02 (39159050502) rural
Vinton County — 1 eligible tract (1 rural)
Tract 9530 (39163953000) rural
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Qualified Opportunity Funds investing in Ohio
5 Qualified Opportunity Funds with stated investment activity in Ohio. Each profile lists sponsor, focus, and contact details.
Get notified when Ohio files OZ 2.0 nominations
One email the moment Ohio's governor submits nominations to Treasury. One more when Treasury certifies.
Ohio Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Ohio nominated?
No official count yet. As of October 11, 2026, we have not found a Ohio or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Ohio are eligible for Opportunity Zone 2.0?
1,032 tracts, of which 278 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 Ohio nominate?
Up to 258. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Ohio's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Ohio, the Ohio Department of Development (ODOD) runs the state process.
What is the deadline for Ohio 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 Ohio's community nomination deadline?
Ohio's published community/local input deadline was July 10, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Ohio 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. Ohio has 278 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Ohio data last changed Jul 4, 2026 · How we source this