Vermont Opportunity Zones 2.0
As of October 11, 2026, Vermont has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Vermont has 24 eligible tracts and may nominate up to 24, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Vermont has 24 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 Vermont or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 24 tracts (24 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 24 (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
Vermont OZ 2.0 Selection Process
Vermont has 24 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 24 tracts.
We have not found a published Vermont 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 Vermont announcement we've missed, please contact us.
Where Vermont is in the process
Vermont OZ 2.0 eligible census tracts by county
The full list of 24 Vermont census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 11 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 24 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.
Chittenden County — 4 eligible tracts (4 rural)
Tract 3 (50007000300) rural · Tract 6 (50007000600) rural · Tract 41 (50007004100) rural · Tract 42 (50007004200) rural
Rutland County — 4 eligible tracts (4 rural)
Tract 9622 (50021962200) rural · Tract 9631 (50021963100) rural · Tract 9632 (50021963200) rural · Tract 9634 (50021963400) rural
Windham County — 4 eligible tracts (4 rural)
Tract 9670 (50025967000) rural · Tract 9679 (50025967900) rural · Tract 9684 (50025968400) rural · Tract 9685 (50025968500) rural
Bennington County — 2 eligible tracts (2 rural)
Tract 9709 (50003970900) rural · Tract 9712 (50003971200) rural
Essex County — 2 eligible tracts (2 rural)
Tract 9501 (50009950100) rural · Tract 9502 (50009950200) rural
Franklin County — 2 eligible tracts (2 rural)
Tract 103 (50011010300) rural · Tract 107 (50011010700) rural
Orleans County — 2 eligible tracts (2 rural)
Tract 9511 (50019951100) rural · Tract 9515 (50019951500) rural
Caledonia County — 1 eligible tract (1 rural)
Tract 9573 (50005957300) rural
Orange County — 1 eligible tract (1 rural)
Tract 9591.01 (50017959101) rural
Washington County — 1 eligible tract (1 rural)
Tract 9555.01 (50023955501) rural
Windsor County — 1 eligible tract (1 rural)
Tract 9665.01 (50027966501) rural
Qualified Opportunity Funds investing in Vermont
1 Qualified Opportunity Funds with stated investment activity in Vermont. Each profile lists sponsor, focus, and contact details.
Get notified when Vermont files OZ 2.0 nominations
One email the moment Vermont's governor submits nominations to Treasury. One more when Treasury certifies.
Vermont Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Vermont nominated?
No official count yet. As of October 11, 2026, we have not found a Vermont or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Vermont are eligible for Opportunity Zone 2.0?
24 tracts, of which 24 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 Vermont nominate?
Up to 24. 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 Vermont's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Vermont, the Vermont Agency of Commerce and Community Development (ACCD) runs the state process.
What is the deadline for Vermont 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 Vermont's community nomination deadline?
Vermont's published community/local input deadline was July 24, 2026 (public input on draft). That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Vermont 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. Vermont has 24 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Vermont data last changed Jul 17, 2026 · How we source this