South Dakota Opportunity Zones 2.0
As of October 11, 2026, South Dakota has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. South Dakota has 52 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.
South Dakota has 52 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 South Dakota or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 52 tracts (35 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
South Dakota OZ 2.0 Selection Process
South Dakota has 52 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 South 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 South Dakota announcement we've missed, please contact us.
Where South Dakota is in the process
South Dakota OZ 2.0 eligible census tracts by county
The full list of 52 South Dakota census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 25 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.
Minnehaha County — 12 eligible tracts
Tract 1 (46099000100) · Tract 2.01 (46099000201) · Tract 3 (46099000300) · Tract 4.06 (46099000406) · Tract 4.07 (46099000407) · Tract 5 (46099000500) · Tract 7.01 (46099000701) · Tract 7.02 (46099000702) · Tract 9 (46099000900) · Tract 10.02 (46099001002) · Tract 11.09 (46099001109) · Tract 11.10 (46099001110)
Pennington County — 6 eligible tracts (1 rural)
Tract 102.01 (46103010201) · Tract 102.02 (46103010202) · Tract 103 (46103010300) · Tract 104 (46103010400) · Tract 105 (46103010500) · Tract 118 (46103011800) rural
Brookings County — 3 eligible tracts (3 rural)
Tract 9588.04 (46011958804) rural · Tract 9588.05 (46011958805) rural · Tract 9589 (46011958900) rural
Oglala Lakota County — 3 eligible tracts (3 rural)
Tract 9410 (46102941000) rural · Tract 9411 (46102941100) rural · Tract 9412 (46102941200) rural
Charles Mix County — 2 eligible tracts (2 rural)
Tract 9402 (46023940200) rural · Tract 9403 (46023940300) rural
Clay County — 2 eligible tracts (2 rural)
Tract 9657 (46027965700) rural · Tract 9659 (46027965900) rural
Corson County — 2 eligible tracts (2 rural)
Tract 9410 (46031941000) rural · Tract 9411 (46031941100) rural
Dewey County — 2 eligible tracts (2 rural)
Tract 9415 (46041941500) rural · Tract 9417 (46041941700) rural
Jackson County — 2 eligible tracts (2 rural)
Tract 9412 (46071941200) rural · Tract 9611 (46071961100) rural
Roberts County — 2 eligible tracts (2 rural)
Tract 9404 (46109940400) rural · Tract 9408 (46109940800) rural
Todd County — 2 eligible tracts (2 rural)
Tract 9401 (46121940100) rural · Tract 9402 (46121940200) rural
Beadle County — 1 eligible tract (1 rural)
Tract 9569 (46005956900) rural
Bennett County — 1 eligible tract (1 rural)
Tract 9412 (46007941200) rural
Brown County — 1 eligible tract (1 rural)
Tract 9515 (46013951500) rural
Buffalo County — 1 eligible tract (1 rural)
Tract 9402 (46017940200) rural
Butte County — 1 eligible tract (1 rural)
Tract 9677.02 (46019967702) rural
Codington County — 1 eligible tract (1 rural)
Tract 9544.02 (46029954402) rural
Faulk County — 1 eligible tract (1 rural)
Tract 9611 (46049961100) rural
Hughes County — 1 eligible tract (1 rural)
Tract 9779 (46065977900) rural
Lake County — 1 eligible tract (1 rural)
Tract 9602.01 (46079960201) rural
Lawrence County — 1 eligible tract (1 rural)
Tract 9662 (46081966200) rural
Lyman County — 1 eligible tract (1 rural)
Tract 9401 (46085940100) rural
Mellette County — 1 eligible tract (1 rural)
Tract 9403 (46095940300) rural
Tripp County — 1 eligible tract (1 rural)
Tract 9717 (46123971700) rural
Ziebach County — 1 eligible tract (1 rural)
Tract 9416 (46137941600) rural
Get notified when South Dakota files OZ 2.0 nominations
One email the moment South Dakota's governor submits nominations to Treasury. One more when Treasury certifies.
South Dakota Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has South Dakota nominated?
No official count yet. As of October 11, 2026, we have not found a South Dakota or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in South Dakota are eligible for Opportunity Zone 2.0?
52 tracts, of which 35 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 South 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 South Dakota's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for South 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 South 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. South Dakota has 35 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · South Dakota data last changed Oct 6, 2026 · How we source this