Nomination filed with Treasury

South Carolina Opportunity Zones 2.0

As of October 20, 2026, South Carolina has nominated 112 of its 449 eligible census tracts for Opportunity Zone 2.0 (cap: 113), according to SC Commerce (announced Sep 23, 2026). 84 of the nominated tracts are rural in the IRS eligibility appendix. These are nominations, not certified zones: they await U.S. Treasury certification, and certified zones take effect January 1, 2027.

South Carolina has 449 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

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

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

Latest from our newsroom South Carolina nominates 112 OZ 2.0 tracts, 84 of them rural, across 45 counties → Every tract on SC Commerce's list, checked against the Rev. Proc. 2026-14 appendix.

449

Eligible Tracts (OZ 2.0)

328

Rural eligible tracts

113

Nomination cap (max)

June 1, 2026

Community Deadline

South Carolina's 112 nominated tracts, by county

From the SC Commerce, Final Recommendations (Sept. 22, 2026). 84 of the 112 are rural in the IRS Rev. Proc. 2026-14 appendix (marked R). Pending Treasury certification. Tract numbers link to each tract page.

Richland County (9): 13, 16, 28, 31, 103.04, 108.03, 116.08, 117.02, 120^R
Charleston County (6): 7, 31.05, 44, 53, 54, 55
Greenville County (6): 9, 25.05, 34.01, 36.02, 39.06, 44
Spartanburg County (6): 207.02^R, 210.01^R, 216^R, 222.02^R, 233.02, 236.02^R
Orangeburg County (5): 102^R, 104^R, 111^R, 113^R, 114^R
Aiken County (4): 201^R, 204.02^R, 210.01^R, 211.01^R
Horry County (4): 506^R, 507^R, 514.06^R, 703^R
Anderson County (3): 7.01^R, 8^R, 123^R
Berkeley County (3): 202.01^R, 205.06^R, 207.12^R
Chester County (3): 203^R, 206.02^R, 210^R
Chesterfield County (3): 9501.02^R, 9504.01^R, 9504.02^R
Darlington County (3): 106^R, 111^R, 114^R
Florence County (3): 4^R, 7^R, 26^R
Lexington County (3): 201, 203, 205.13
York County (3): 605.01, 616.01^R, 616.02^R
Bamberg County (2): 9602.01^R, 9602.02^R
Barnwell County (2): 9703^R, 9705^R
Beaufort County (2): 1^R, 2^R
Cherokee County (2): 9702.01^R, 9704.01^R
Colleton County (2): 9703.01^R, 9704.01^R
Dillon County (2): 9703.02^R, 9706.01^R
Dorchester County (2): 102^R, 108.13
Georgetown County (2): 9206.01^R, 9206.02^R
Greenwood County (2): 9701.02^R, 9704.01^R
Lancaster County (2): 107^R, 108^R
Laurens County (2): 9205.03^R, 9206^R
Marion County (2): 9502^R, 9506^R
Marlboro County (2): 9601^R, 9603.02^R
Oconee County (2): 304.03^R, 307.01^R
Pickens County (2): 108.05, 108.06
Sumter County (2): 11^R, 13^R
Union County (2): 302^R, 304.02^R
Williamsburg County (2): 9703^R, 9706.01^R
Abbeville County (1): 9505^R
Allendale County (1): 9705^R
Clarendon County (1): 9605^R
Edgefield County (1): 9702.04^R
Fairfield County (1): 9604.01^R
Hampton County (1): 9202.01^R
Jasper County (1): 9503.01^R
Kershaw County (1): 9709.02^R
Lee County (1): 9203.02^R
McCormick County (1): 9203^R
Newberry County (1): 9505.02^R
Saluda County (1): 9602.02^R

Median Household Income

$42,527

Median Home Value

$116,500

Avg Poverty Rate

26.8%

Filed

112 of 449

Sep 23, 2026, per SC Commerce

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.

Filed: 112 tracts · Sep 23, 2026. Status as of October 20, 2026.

Eligible: 449 tracts, 328 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 113 (25%, rounded up). The original IRS Rev. Proc. 2026-14 appendix listed 445 South Carolina tracts (326 rural); Treasury later added 4. Every cap on this site uses Treasury's current count, so South Carolina's cap is 113 (25%, rounded up, under Rev. Proc. 2026-14).

Nominated-tract list: 112 tracts, from the SC Commerce, Final Recommendations (Sept. 22, 2026), each GEOID checked against the IRS appendix. Check any tract with the tract lookup.

Sources: SC Commerce · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

South Carolina OZ 2.0 Selection Process

The South Carolina Department of Commerce runs South Carolina's OZ 2.0 selection process. The state has 445 eligible tracts under OBBBA and can nominate approximately 112 tracts.

Filed (September 23, 2026): SC Commerce says Governor McMaster submitted his Opportunity Zone nominations to the U.S. Treasury on September 23, 2026. The state's published list counts 112 tracts (84 rural, 28 non-rural), the 25% cap from 445 eligible. Pending Treasury certification; zones take effect January 1, 2027.

Process timeline:

Spring 2026: SC Commerce issues call for public input. Interactive census tract map published for community review.
June 1, 2026: Local recommendations due to SC Commerce from counties, municipalities, economic development organizations, and other stakeholders.
Summer 2026: Commerce reviews submissions and recommends tracts to Governor Henry McMaster.
September 23, 2026: Governor McMaster filed South Carolina's final nominations with Treasury (federal deadline September 28, 2026).

Selection criteria (three factors, as published by SC Commerce):

Investment potential — tracts likely to attract private capital and generate returns.
Alignment with state economic strategy — tracts supporting South Carolina's broader economic priorities.
Infrastructure readiness — availability of industrial sites, utilities, and broadband.

Submit questions or recommendations to: OpportunityZones@sccommerce.com.

Sources: SC Commerce — Opportunity Zone program; SC submitted tract list (PDF); SC Commerce OZ 2.0 Input Request; SC Counties — SC Commerce Seeks Local Recommendations.

Visit South Carolina Department of Commerce →

Where South Carolina is in the process

Criteria published

Complete

Community input

June 1, 2026

Governor submits

Filed 112

Treasury certifies

Late 2026

South Carolina census tracts list: Opportunity Zones by county

Every South Carolina census tract that is either on the OZ 2.0 eligibility list (449 tracts, Treasury's Sep 23, 2026 eligible-tract data) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 135 South Carolina tracts (128 low-income, 7 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 163 2020 tracts fully and 5 partly (168 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match). The Nominated column uses the state's published OZ 2.0 list.

Eligible doesn't mean certified. The governor can nominate up to 113 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026, 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 South Carolina tract list by county →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9504.01	45001950401	No	Yes	No
9504.02	45001950402	No	Yes	No
9505	45001950500	Yes (rural)	No	Yes

Abbeville County census tracts list (sortable table) →

Aiken County: 17 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
201	45003020100	Yes (rural)	No	Yes
202	45003020200	Yes (rural)	No	No
203.01	45003020301	Yes (rural)	No	No
204.02	45003020402	Yes (rural)	No	Yes
206.03	45003020603	Yes	No	No
207.02	45003020702	Yes	No	No
208.02	45003020802	No	Yes	No
209.03	45003020903	No	Yes	No
209.04	45003020904	No	Yes	No
210.01	45003021001	Yes (rural)	No	Yes
210.03	45003021003	Yes	No	No
210.04	45003021004	Yes	No	No
211.01	45003021101	Yes (rural)	No	Yes
214.01	45003021401	Yes (rural)	Yes	No
214.02	45003021402	Yes (rural)	Yes	No
216.01	45003021601	Yes (rural)	No	No
218	45003021800	Yes (rural)	No	No
219.01	45003021901	Yes (rural)	No	No
219.02	45003021902	Yes (rural)	No	No
220.01	45003022001	Yes (rural)	No	No

Aiken County census tracts list (sortable table) →

Allendale County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9702.01	45005970201	Yes (rural)	Yes	No
9702.02	45005970202	Yes (rural)	Yes	No
9705	45005970500	Yes (rural)	No	Yes

Allendale County census tracts list (sortable table) →

Anderson County: 18 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
5	45007000500	Yes (rural)	No	No
6	45007000600	Yes (rural)	No	No
7.01	45007000701	Yes (rural)	No	Yes
7.02	45007000702	Yes (rural)	No	No
8	45007000800	Yes (rural)	Yes	Yes
10	45007001000	Yes (rural)	No	No
101.05	45007010105	Yes	No	No
104.03	45007010403	Yes (rural)	No	No
104.05	45007010405	Yes (rural)	No	No
107.01	45007010701	Yes (rural)	No	No
114.02	45007011402	Yes (rural)	No	No
115.02	45007011502	Yes (rural)	No	No
117.01	45007011701	Yes (rural)	No	No
117.02	45007011702	Yes (rural)	No	No
118	45007011800	Yes (rural)	No	No
119.01	45007011901	Yes (rural)	Yes	No
119.02	45007011902	Yes (rural)	No	No
120.02	45007012002	No	Yes	No
123	45007012300	Yes (rural)	Yes	Yes

Anderson County census tracts list (sortable table) →

Bamberg County: 5 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9601.01	45009960101	No	Yes	No
9601.02	45009960102	Yes (rural)	Yes	No
9602.01	45009960201	Yes (rural)	Yes	Yes
9602.02	45009960202	Yes (rural)	Yes	Yes
9603	45009960300	Yes (rural)	No	No
9604	45009960400	Yes (rural)	No	No

Bamberg County census tracts list (sortable table) →

Barnwell County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9701.01	45011970101	Yes (rural)	No	No
9701.02	45011970102	Yes (rural)	No	No
9702	45011970200	Yes (rural)	No	No
9703	45011970300	Yes (rural)	No	Yes
9704.01	45011970401	Yes (rural)	No	No
9705	45011970500	Yes (rural)	Yes	Yes

Barnwell County census tracts list (sortable table) →

Beaufort County: 9 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
1	45013000100	Yes (rural)	No	Yes
2	45013000200	Yes (rural)	Yes	Yes
3	45013000300	Yes (rural)	No	No
4	45013000400	Yes (rural)	No	No
6	45013000600	Yes (rural)	Yes	No
10	45013001000	Yes (rural)	No	No
11.04	45013001104	Yes (rural)	No	No
108	45013010800	Yes (rural)	Yes	No
113	45013011300	Yes (rural)	No	No

Beaufort County census tracts list (sortable table) →

Berkeley County: 15 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
201.01	45015020101	Yes (rural)	No	No
201.02	45015020102	No	Yes	No
202.01	45015020201	Yes (rural)	Yes	Yes
202.02	45015020202	Yes (rural)	No	No
203.03	45015020303	Yes (rural)	Yes	No
203.04	45015020304	No	Yes	No
204.01	45015020401	Yes (rural)	No	No
205.04	45015020504	Yes (rural)	No	No
205.06	45015020506	Yes (rural)	Yes	Yes
207.12	45015020712	Yes (rural)	No	Yes
207.15	45015020715	Yes	No	No
207.17	45015020717	Yes	No	No
207.25	45015020725	Yes (rural)	No	No
208.04	45015020804	Yes	No	No
208.11	45015020811	Yes	No	No
209.01	45015020901	Yes	No	No
210	45015021000	Yes	No	No

Berkeley County census tracts list (sortable table) →

Calhoun County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9502.01	45017950201	No	Yes	No
9502.02	45017950202	No	Yes	No

Calhoun County census tracts list (sortable table) →

Charleston County: 22 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
7	45019000700	Yes	Yes	Yes
24.01	45019002401	No	Yes	No
24.02	45019002402	Yes (rural)	Yes	No
25.03	45019002503	Yes (rural)	No	No
26.14	45019002614	Yes	No	No
27.02	45019002702	Yes	No	No
31.04	45019003104	Yes	No	No
31.05	45019003105	Yes	No	Yes
31.07	45019003107	Yes	No	No
31.15	45019003115	Yes	No	No
31.17	45019003117	Yes	No	No
32	45019003200	Yes	No	No
33	45019003300	Yes	No	No
34	45019003400	Yes	No	No
37	45019003700	Yes	No	No
38	45019003800	Yes	No	No
39	45019003900	Yes	No	No
40	45019004000	Yes	Yes	No
43	45019004300	Yes	Yes	No
44	45019004400	Yes	Yes	Yes
53	45019005300	Yes	Yes	Yes
54	45019005400	Yes	Yes	Yes
55	45019005500	Yes	Yes	Yes

Charleston County census tracts list (sortable table) →

Cherokee County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9702.01	45021970201	Yes (rural)	Yes	Yes
9703.01	45021970301	Yes (rural)	Partly	No
9703.02	45021970302	Yes (rural)	No	No
9704.01	45021970401	Yes (rural)	Yes	Yes
9705.02	45021970502	Yes (rural)	No	No
9706.01	45021970601	Yes (rural)	No	No

Cherokee County census tracts list (sortable table) →

Chester County: 10 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
201	45023020100	Yes (rural)	No	No
202	45023020200	No	Yes	No
203	45023020300	Yes (rural)	Yes	Yes
204	45023020400	Yes (rural)	No	No
205	45023020500	Yes (rural)	No	No
206.01	45023020601	Yes (rural)	No	No
206.02	45023020602	Yes (rural)	No	Yes
207	45023020700	Yes (rural)	No	No
208	45023020800	Yes (rural)	No	No
209	45023020900	Yes (rural)	No	No
210	45023021000	Yes (rural)	No	Yes

Chester County census tracts list (sortable table) →

Chesterfield County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9501.01	45025950101	No	Yes	No
9501.02	45025950102	Yes (rural)	No	Yes
9503	45025950300	Yes (rural)	No	No
9504.01	45025950401	Yes (rural)	No	Yes
9504.02	45025950402	Yes (rural)	No	Yes
9505.03	45025950503	Yes (rural)	Yes	No
9505.04	45025950504	Yes (rural)	Yes	No
9506.01	45025950601	Yes (rural)	No	No
9506.02	45025950602	Yes (rural)	No	No
9507.01	45025950701	Yes (rural)	No	No
9508	45025950800	Yes (rural)	No	No

Chesterfield County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9603	45027960300	No	Yes	No
9605	45027960500	Yes (rural)	Yes	Yes
9606	45027960600	Yes (rural)	No	No

Clarendon County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9701	45029970100	Yes (rural)	No	No
9703.01	45029970301	Yes (rural)	No	Yes
9703.02	45029970302	Yes (rural)	No	No
9704.01	45029970401	Yes (rural)	Yes	Yes
9704.02	45029970402	No	Yes	No
9705.01	45029970501	Yes (rural)	No	No
9706.01	45029970601	Yes (rural)	No	No

Colleton County census tracts list (sortable table) →

Darlington County: 13 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
101	45031010100	Yes (rural)	No	No
102	45031010200	Yes (rural)	No	No
103	45031010300	Yes (rural)	No	No
106	45031010600	Yes (rural)	Yes	Yes
107	45031010700	Yes (rural)	No	No
108	45031010800	Yes (rural)	No	No
111	45031011100	Yes (rural)	No	Yes
112.01	45031011201	Yes (rural)	No	No
112.02	45031011202	Yes (rural)	No	No
113.01	45031011301	Yes (rural)	No	No
114	45031011400	Yes (rural)	No	Yes
115	45031011500	Yes (rural)	Yes	No
116	45031011600	Yes (rural)	No	No

Darlington County census tracts list (sortable table) →

Dillon County: 8 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9701	45033970100	Yes (rural)	No	No
9702	45033970200	Yes (rural)	No	No
9703.01	45033970301	No	Yes	No
9703.02	45033970302	Yes (rural)	Yes	Yes
9704.01	45033970401	Yes (rural)	Yes	No
9704.02	45033970402	Yes (rural)	Yes	No
9705	45033970500	Yes (rural)	No	No
9706.01	45033970601	Yes (rural)	Yes	Yes
9706.02	45033970602	Yes (rural)	Yes	No

Dillon County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
101	45035010100	Yes (rural)	No	No
102	45035010200	Yes (rural)	Yes	Yes
103.01	45035010301	Yes (rural)	No	No
103.02	45035010302	Yes (rural)	No	No
104	45035010400	No	Yes	No
105.01	45035010501	Yes	No	No
106.07	45035010607	Yes	No	No
107	45035010700	No	Yes	No
108.13	45035010813	Yes	No	Yes
108.15	45035010815	Yes	No	No

Dorchester County census tracts list (sortable table) →

Edgefield County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9702.04	45037970204	Yes (rural)	No	Yes
9703	45037970300	Yes (rural)	No	No
9704	45037970400	No	Yes	No
9705.01	45037970501	Yes	No	No

Edgefield County census tracts list (sortable table) →

Fairfield County: 3 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9601	45039960100	No	Yes	No
9603.01	45039960301	No	Yes	No
9603.02	45039960302	No	Yes	No
9604.01	45039960401	Yes (rural)	Yes	Yes
9604.02	45039960402	Yes (rural)	Yes	No
9605.01	45039960501	No	Yes	No
9605.02	45039960502	Yes (rural)	Yes	No

Fairfield County census tracts list (sortable table) →

Florence County: 15 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
4	45041000400	Yes (rural)	No	Yes
5.02	45041000502	Yes (rural)	No	No
7	45041000700	Yes (rural)	Yes	Yes
8	45041000800	Yes (rural)	No	No
9	45041000900	Yes (rural)	No	No
10	45041001000	Yes (rural)	Yes	No
16.01	45041001601	Yes (rural)	No	No
17	45041001700	Yes (rural)	No	No
18	45041001800	Yes (rural)	No	No
19.02	45041001902	Yes (rural)	No	No
20	45041002000	Yes (rural)	Yes	No
22.02	45041002202	Yes (rural)	No	No
22.03	45041002203	No	Yes	No
22.04	45041002204	Yes (rural)	Yes	No
23	45041002300	Yes (rural)	No	No
25	45041002500	No	Yes	No
26	45041002600	Yes (rural)	No	Yes

Florence County census tracts list (sortable table) →

Georgetown County: 6 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9202.02	45043920202	Yes (rural)	No	No
9202.03	45043920203	No	Yes	No
9202.04	45043920204	Yes (rural)	Yes	No
9203.01	45043920301	Yes (rural)	No	No
9203.02	45043920302	No	Yes	No
9206.01	45043920601	Yes (rural)	No	Yes
9206.02	45043920602	Yes (rural)	No	Yes
9207.01	45043920701	No	Yes	No
9207.02	45043920702	No	Yes	No
9208	45043920800	Yes (rural)	No	No

Georgetown County census tracts list (sortable table) →

Greenville County: 32 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
5	45045000500	Yes	Yes	No
7	45045000700	No	Yes	No
8	45045000800	Yes	Yes	No
9	45045000900	Yes	No	Yes
15.02	45045001502	Yes	No	No
20.01	45045002001	Yes	No	No
20.03	45045002003	Yes	No	No
20.05	45045002005	Yes	Yes	No
21.04	45045002104	Yes	No	No
21.05	45045002105	Yes	No	No
21.06	45045002106	Yes	No	No
21.07	45045002107	Yes	No	No
21.08	45045002108	Yes	No	No
22.02	45045002202	Yes	No	No
22.03	45045002203	Yes	No	No
22.04	45045002204	Yes	No	No
23.02	45045002302	Yes	No	No
23.03	45045002303	Yes	Yes	No
23.04	45045002304	Yes	No	No
25.04	45045002504	Yes	No	No
25.05	45045002505	Yes	Yes	Yes
28.20	45045002820	Yes	No	No
32.02	45045003202	Yes (rural)	No	No
34.01	45045003401	Yes	Yes	Yes
35	45045003500	Yes	No	No
36.02	45045003602	Yes	No	Yes
37.04	45045003704	Yes	No	No
37.05	45045003705	Yes	No	No
37.06	45045003706	Yes	No	No
39.05	45045003905	No	Yes	No
39.06	45045003906	Yes	Yes	Yes
41.01	45045004101	Yes (rural)	No	No
43	45045004300	Yes	Yes	No
44	45045004400	Yes	No	Yes

Greenville County census tracts list (sortable table) →

Greenwood County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9701.02	45047970102	Yes (rural)	No	Yes
9704.01	45047970401	Yes (rural)	No	Yes
9705	45047970500	Yes (rural)	No	No
9706.01	45047970601	No	Yes	No
9706.02	45047970602	No	Yes	No
9707.02	45047970702	No	Yes	No
9708.01	45047970801	Yes (rural)	No	No
9708.02	45047970802	Yes (rural)	No	No
9709	45047970900	Yes (rural)	No	No

Greenwood County census tracts list (sortable table) →

Hampton County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9201	45049920100	Yes (rural)	No	No
9202.01	45049920201	Yes (rural)	No	Yes
9202.02	45049920202	Yes (rural)	No	No
9203	45049920300	Yes (rural)	Yes	No
9204.01	45049920401	Yes (rural)	No	No

Hampton County census tracts list (sortable table) →

Horry County: 19 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
101	45051010100	Yes (rural)	No	No
201	45051020100	Yes (rural)	No	No
202.01	45051020201	No	Yes	No
202.02	45051020202	Yes (rural)	Yes	No
203.01	45051020301	Yes (rural)	No	No
203.02	45051020302	Yes (rural)	No	No
505	45051050500	Yes (rural)	No	No
506	45051050600	Yes (rural)	Yes	Yes
507	45051050700	Yes (rural)	Yes	Yes
509.01	45051050901	Yes (rural)	No	No
509.02	45051050902	Yes (rural)	No	No
512.02	45051051202	Yes (rural)	No	No
514.06	45051051406	Yes (rural)	No	Yes
517	45051051700	Yes (rural)	No	No
601.01	45051060101	Yes (rural)	No	No
604.03	45051060403	Yes (rural)	No	No
604.05	45051060405	Yes (rural)	No	No
702	45051070200	Yes (rural)	Yes	No
703	45051070300	Yes (rural)	Yes	Yes
704	45051070400	Yes (rural)	No	No
801.02	45051080102	No	Yes	No

Horry County census tracts list (sortable table) →

Jasper County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9501	45053950100	Yes (rural)	No	No
9502.03	45053950203	Yes (rural)	No	No
9502.04	45053950204	Yes (rural)	No	No
9503.01	45053950301	Yes (rural)	Yes	Yes
9503.02	45053950302	No	Yes	No

Jasper County census tracts list (sortable table) →

Kershaw County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9701	45055970100	Yes (rural)	No	No
9702	45055970200	Yes (rural)	No	No
9706.01	45055970601	No	Yes	No
9707	45055970700	Yes (rural)	Partly	No
9708	45055970800	No	Partly	No
9709.02	45055970902	Yes (rural)	No	Yes

Kershaw County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
102.02	45057010202	Yes (rural)	No	No
103	45057010300	Yes (rural)	No	No
105	45057010500	Yes (rural)	No	No
107	45057010700	Yes (rural)	Yes	Yes
108	45057010800	Yes (rural)	Yes	Yes
110.01	45057011001	Yes (rural)	No	No

Lancaster County census tracts list (sortable table) →

Laurens County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9201.06	45059920106	Yes	No	No
9201.07	45059920107	Yes (rural)	No	No
9203.01	45059920301	No	Yes	No
9203.02	45059920302	Yes (rural)	No	No
9204	45059920400	No	Yes	No
9205.03	45059920503	Yes (rural)	No	Yes
9205.04	45059920504	Yes (rural)	No	No
9206	45059920600	Yes (rural)	No	Yes
9207	45059920700	No	Yes	No

Laurens County census tracts list (sortable table) →

Lee County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9202.01	45061920201	Yes (rural)	Yes	No
9202.02	45061920202	Yes (rural)	Yes	No
9203.02	45061920302	Yes (rural)	Yes	Yes
9204.01	45061920401	Yes (rural)	No	No
9206	45061920600	Yes (rural)	No	No

Lee County census tracts list (sortable table) →

Lexington County: 16 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
201	45063020100	Yes	No	Yes
202.01	45063020201	No	Yes	No
202.02	45063020202	Yes	No	No
203	45063020300	Yes	Yes	Yes
205.05	45063020505	No	Yes	No
205.09	45063020509	No	Yes	No
205.10	45063020510	Yes	No	No
205.13	45063020513	Yes	No	Yes
207.06	45063020706	No	Yes	No
208.03	45063020803	Yes (rural)	No	No
208.04	45063020804	Yes (rural)	No	No
208.07	45063020807	Yes (rural)	No	No
209.05	45063020905	Yes (rural)	No	No
209.06	45063020906	Yes (rural)	No	No
209.09	45063020909	Yes	No	No
209.10	45063020910	Yes (rural)	No	No
210.51	45063021051	Yes	No	No
213.11	45063021311	Yes (rural)	No	No
214.02	45063021402	Yes (rural)	Yes	No
214.03	45063021403	Yes (rural)	No	No

Lexington County census tracts list (sortable table) →

Marion County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9501	45067950100	Yes (rural)	No	No
9502	45067950200	Yes (rural)	No	Yes
9503	45067950300	Yes (rural)	Yes	No
9504	45067950400	Yes (rural)	No	No
9505	45067950500	Yes (rural)	No	No
9506	45067950600	Yes (rural)	Yes	Yes
9507	45067950700	Yes (rural)	No	No
9508	45067950800	Yes (rural)	No	No

Marion County census tracts list (sortable table) →

Marlboro County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9601	45069960100	Yes (rural)	Yes	Yes
9602.01	45069960201	Yes (rural)	No	No
9602.02	45069960202	Yes (rural)	No	No
9603.01	45069960301	Yes (rural)	No	No
9603.02	45069960302	Yes (rural)	Yes	Yes
9604	45069960400	Yes (rural)	No	No
9605	45069960500	Yes (rural)	No	No
9606	45069960600	Yes (rural)	No	No

Marlboro County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9202	45065920200	No	Yes	No
9203	45065920300	Yes (rural)	No	Yes

McCormick County census tracts list (sortable table) →

Newberry County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9502.01	45071950201	Yes (rural)	No	No
9502.03	45071950203	Yes (rural)	No	No
9503	45071950300	Yes (rural)	No	No
9505.02	45071950502	Yes (rural)	Yes	Yes

Newberry County census tracts list (sortable table) →

Oconee County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
301	45073030100	Yes (rural)	No	No
302.01	45073030201	Yes (rural)	No	No
304.03	45073030403	Yes (rural)	No	Yes
304.04	45073030404	Yes (rural)	No	No
306.02	45073030602	No	Yes	No
307.01	45073030701	Yes (rural)	Yes	Yes
308.01	45073030801	Yes (rural)	No	No
308.02	45073030802	Yes (rural)	No	No
311	45073031100	Yes (rural)	No	No

Oconee County census tracts list (sortable table) →

Orangeburg County: 21 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
101.01	45075010101	Yes (rural)	No	No
101.02	45075010102	Yes (rural)	No	No
101.04	45075010104	Yes (rural)	No	No
102	45075010200	Yes (rural)	Yes	Yes
103.02	45075010302	Yes (rural)	No	No
103.03	45075010303	Yes (rural)	No	No
104	45075010400	Yes (rural)	No	Yes
105	45075010500	Yes (rural)	No	No
106.01	45075010601	No	Yes	No
106.02	45075010602	Yes (rural)	Yes	No
106.03	45075010603	No	Yes	No
106.04	45075010604	Yes (rural)	Yes	No
107	45075010700	Yes (rural)	No	No
108.01	45075010801	Yes (rural)	No	No
110	45075011000	Yes (rural)	No	No
111	45075011100	Yes (rural)	No	Yes
113	45075011300	Yes (rural)	Yes	Yes
114	45075011400	Yes (rural)	Yes	Yes
115	45075011500	Yes (rural)	No	No
116	45075011600	Yes (rural)	No	No
117.04	45075011704	Yes (rural)	No	No
118.02	45075011802	Yes (rural)	No	No
118.03	45075011803	Yes (rural)	No	No

Orangeburg County census tracts list (sortable table) →

Pickens County: 9 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
105.02	45077010502	Yes (rural)	No	No
106.01	45077010601	Yes (rural)	No	No
107	45077010700	No	Yes	No
108.05	45077010805	Yes	Yes	Yes
108.06	45077010806	Yes	Yes	Yes
110.01	45077011001	No	Yes	No
110.03	45077011003	Yes (rural)	No	No
111.04	45077011104	Yes (rural)	No	No
111.05	45077011105	Yes (rural)	No	No
112.02	45077011202	Yes (rural)	No	No
112.04	45077011204	Yes (rural)	No	No

Pickens County census tracts list (sortable table) →

Richland County: 40 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
1	45079000100	Yes	Yes	No
2	45079000200	No	Yes	No
3	45079000300	Yes	No	No
5	45079000500	Yes	Yes	No
7	45079000700	No	Yes	No
9	45079000900	Yes	No	No
10	45079001000	Yes	No	No
11	45079001100	Yes	No	No
13	45079001300	Yes	No	Yes
16	45079001600	Yes	No	Yes
26.05	45079002605	Yes	No	No
28	45079002800	Yes	No	Yes
30	45079003000	Yes	No	No
31	45079003100	Yes	No	Yes
101.08	45079010108	Yes	No	No
103.04	45079010304	Yes	No	Yes
104.07	45079010407	Yes	No	No
104.08	45079010408	Yes	No	No
104.12	45079010412	Yes	No	No
104.13	45079010413	Yes	No	No
104.14	45079010414	Yes	No	No
105.01	45079010501	Yes	No	No
105.02	45079010502	Yes	No	No
106	45079010600	Yes	Yes	No
107.03	45079010703	Yes	Yes	No
108.03	45079010803	Yes	Yes	Yes
108.04	45079010804	Yes	No	No
108.05	45079010805	Yes	No	No
108.06	45079010806	Yes	No	No
109	45079010900	Yes	Yes	No
110	45079011000	Yes	No	No
113.03	45079011303	Yes	No	No
113.04	45079011304	Yes	No	No
113.05	45079011305	Yes	No	No
114.12	45079011412	Yes	No	No
116.07	45079011607	Yes	No	No
116.08	45079011608	Yes	No	Yes
117.01	45079011701	Yes	No	No
117.02	45079011702	Yes	No	Yes
118.01	45079011801	Yes (rural)	Yes	No
118.02	45079011802	No	Yes	No
119.01	45079011901	Yes	No	No
120	45079012000	Yes (rural)	No	Yes

Richland County census tracts list (sortable table) →

Saluda County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9601	45081960100	Yes (rural)	No	No
9602.01	45081960201	Yes (rural)	No	No
9602.02	45081960202	Yes (rural)	No	Yes
9604	45081960400	Yes (rural)	Yes	No

Saluda County census tracts list (sortable table) →

Spartanburg County: 26 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
203.01	45083020301	Yes (rural)	Yes	No
204	45083020400	Yes (rural)	Yes	No
205	45083020500	Yes (rural)	Yes	No
207.01	45083020701	Yes (rural)	No	No
207.02	45083020702	Yes (rural)	Yes	Yes
208	45083020800	Yes (rural)	Partly	No
210.01	45083021001	Yes (rural)	No	Yes
211	45083021100	Yes (rural)	No	No
215	45083021500	Yes (rural)	No	No
216	45083021600	Yes (rural)	No	Yes
217	45083021700	Yes (rural)	No	No
218.04	45083021804	Yes (rural)	No	No
218.05	45083021805	Yes (rural)	No	No
218.06	45083021806	Yes (rural)	No	No
219.03	45083021903	Yes (rural)	No	No
220.04	45083022004	Yes (rural)	No	No
222.02	45083022202	Yes (rural)	No	Yes
223.03	45083022303	Yes (rural)	No	No
223.05	45083022305	Yes (rural)	No	No
224.07	45083022407	Yes (rural)	No	No
224.08	45083022408	Yes (rural)	No	No
226	45083022600	Yes (rural)	No	No
231.04	45083023104	Yes (rural)	No	No
232.02	45083023202	No	Yes	No
233.02	45083023302	Yes	Partly	Yes
236.02	45083023602	Yes (rural)	No	Yes
237	45083023700	Yes (rural)	No	No

Spartanburg County census tracts list (sortable table) →

Sumter County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
1	45085000100	Yes (rural)	No	No
4.02	45085000402	Yes (rural)	No	No
5	45085000500	Yes (rural)	No	No
6	45085000600	No	Yes	No
7	45085000700	Yes (rural)	No	No
8	45085000800	Yes (rural)	No	No
11	45085001100	Yes (rural)	Yes	Yes
13	45085001300	Yes (rural)	Yes	Yes
15	45085001500	Yes (rural)	No	No
16	45085001600	Yes (rural)	No	No
18.04	45085001804	Yes (rural)	No	No

Sumter County census tracts list (sortable table) →

Union County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
301	45087030100	No	Yes	No
302	45087030200	Yes (rural)	No	Yes
303	45087030300	Yes (rural)	No	No
304.02	45087030402	Yes (rural)	No	Yes
305	45087030500	Yes (rural)	No	No
309	45087030900	Yes (rural)	No	No

Union County census tracts list (sortable table) →

Williamsburg County: 8 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9701	45089970100	Yes (rural)	No	No
9703	45089970300	Yes (rural)	No	Yes
9704	45089970400	Yes (rural)	No	No
9705.01	45089970501	Yes (rural)	Yes	No
9705.02	45089970502	Yes (rural)	Yes	No
9706.01	45089970601	Yes (rural)	Yes	Yes
9706.02	45089970602	No	Yes	No
9708.01	45089970801	Yes (rural)	No	No
9709	45089970900	Yes (rural)	No	No

Williamsburg County census tracts list (sortable table) →

York County: 8 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
602	45091060200	Yes	Yes	No
603	45091060300	Yes	Yes	No
604.01	45091060401	Yes	Yes	No
605.01	45091060501	Yes	Yes	Yes
605.02	45091060502	Yes	No	No
606	45091060600	Yes	No	No
616.01	45091061601	Yes (rural)	No	Yes
616.02	45091061602	Yes (rural)	No	Yes

York County census tracts list (sortable table) →

Qualified Opportunity Funds investing in South Carolina

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

Liva — Live Active at Travelers Rest

by Clear Mountain Properties

Multifamily, Ground-up development

Blueprint Local

by Blueprint Local

Industrial, Mixed-use, Multifamily…

Liva by Clear Mountain Properties

by Clear Mountain Properties

Multifamily

Browse OZ funds investing in South Carolina →

Get notified when Treasury certifies South Carolina's OZ 2.0 nominations

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

South Carolina Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has South Carolina nominated?

South Carolina nominated 112 census tracts, according to SC Commerce (September 23, 2026).

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

449 tracts, 328 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 445). Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones. We use Treasury's current count, so the cap is computed from 449.

How many tracts can South Carolina nominate?

Up to 113. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses South Carolina's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In South Carolina, the South Carolina Department of Commerce runs the state process.

Are South Carolina's nominated tracts official Opportunity Zones yet?

Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and zones take effect January 1, 2027.

When was South Carolina's community nomination deadline?

South Carolina's published community/local input deadline was June 1, 2026. That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in South Carolina 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. South Carolina has 328 rural eligible tracts, per Treasury's September 2026 eligibility data.

Where can I check South Carolina's nominated tracts?

Look up any address or tract with the free tract lookup at https://opportunityzoneinvest.com/tools/tract-lookup/. Every nominated GEOID is checked against the IRS Rev. Proc. 2026-14 appendix.

Data as of October 20, 2026 · South Carolina data last changed Oct 1, 2026 · How we source this