OZ 2.0 eligibility

Dallas Opportunity Zones

Dallas, Texas has 211 census tracts eligible for OZ 2.0 designation. Demographics, eligible tract list, and state filing tracker.

211

Eligible Tracts

1,304,379

City Population

$58,231

Median Household

18.3%

Poverty Rate

How OZ 2.0 applies to Dallas

Dallas sits within Texas, which is running its own OZ 2.0 selection process under the federal framework. The state's lead agency is Economic Development & Tourism Office (EDT), Office of the Governor. Texas has 2,420 census tracts eligible under OZ 2.0 — it can nominate up to 605 to Treasury.

211 of those tracts are inside Dallas. OZ 2.0's tightened eligibility criteria — median family income at or below 70% of the state/metro reference (down from 80% under OZ 1.0), with the contiguous-tract option eliminated — means fewer Dallas neighborhoods qualify than under the 2018 OZ 1.0 map. How states choose OZ 2.0 tracts →

For investors targeting Dallas, the OZ 2.0 tax benefits — rolling 5-year deferral, 10% basis step-up (or 30% for Rural QROFs in qualifying rural tracts), and 100% federal-tax-free exclusion of QOF appreciation after a 10-year hold — apply to investments made on or after January 1, 2027. See the full OZ 1.0 vs 2.0 comparison →

What Dallas's demographics imply: with a median household income of $58,231 and a 18.3% poverty rate, Dallas is likely to retain a meaningful share of designated tracts in higher-poverty census areas, while higher-income neighborhoods that qualified through the contiguous-tract pathway under OZ 1.0 will lose designation under OZ 2.0.