Washington Opportunity Zones 2.0
As of October 11, 2026, Washington has nominated 99 of its 394 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to Washington Commerce (announced Oct 8, 2026). 36 of the nominated tracts are rural in the IRS eligibility appendix. These are nominations, not designations: they await U.S. Treasury certification, and certified zones take effect January 1, 2027. Download the 99-tract list (CSV).
Washington has 394 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 99 tracts · Oct 8, 2026. Status as of October 11, 2026.
99 nominations submitted to Treasury Oct 8, 2026 (27 counties and 17 tribal lands). Treasury certification still to come; designations effective January 1, 2027.
Eligible: 394 tracts (147 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 99 (25%, rounded up).
Nominated-tract list: Washington CSV (99 tracts), from the Washington State Department of Commerce nomination dashboard, each GEOID checked against the IRS appendix.
Sources: Washington Commerce · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Washington OZ 2.0 Selection Process
The Washington Department of Commerce runs the state's OZ 2.0 selection process. Washington currently has 139 OZ 1.0 tracts across 36 counties. Under the IRS Rev. Proc. 2026-14 appendix, Washington has 394 eligible tracts. The cap is 25%, rounded up: 99 tracts (Commerce describes it as "up to 25%").
Process timeline:
- April 28, 2026: OZ 2.0 application window opens via Commerce's online nomination portal.
- May 28, 2026: Application window closes.
- June 30, 2026 (planned): Commerce to submit its recommended tract list to Governor Bob Ferguson.
- September 28, 2026: Federal nomination deadline (a single 30-day extension runs through October 28, 2026).
- October 8, 2026: Gov. Ferguson submitted 99 nominations to Treasury, representing 27 counties and 17 tribal lands, selected from 152 applications (Commerce: 36 "represent opportunities in rural communities"). The full list is on Commerce's Summary OZ Dashboard. Treasury certification is still to come; designations take effect January 1, 2027.
Commerce has published a full OZ 2.0 portal including the nomination application, second-draft scoring criteria, an interactive ArcGIS map and dashboard, and a webinar series targeting diverse stakeholders:
- April 22, 2026: OZ 1.0 community case studies (HUD partnership)
- April 27, 2026: Tribal-specific case studies
- May 7, 2026: Pre-proposal conferences (rural/non-rural and tribal sessions)
Submit questions or applications to: Community.Engagement@Commerce.wa.gov.
Source: Washington Department of Commerce Opportunity Zones.
Where Washington is in the process
Washington OZ 2.0 eligible census tracts by county
The full list of 394 Washington census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 35 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 99 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.
King County — 80 eligible tracts
Tract 1.01 (53033000101) · Tract 4.03 (53033000403) · Tract 4.04 (53033000404) · Tract 12.01 (53033001201) · Tract 43.02 (53033004302) · Tract 44.02 (53033004402) · Tract 52.02 (53033005202) · Tract 53.03 (53033005303) · Tract 53.04 (53033005304) · Tract 53.05 (53033005305) · Tract 53.06 (53033005306) · Tract 53.07 (53033005307) · Tract 85 (53033008500) · Tract 86 (53033008600) · Tract 89 (53033008900) · Tract 90 (53033009000) · Tract 91 (53033009100) · Tract 92 (53033009200) · Tract 101.01 (53033010101) · Tract 110.01 (53033011001) · Tract 110.02 (53033011002) · Tract 112 (53033011200) · Tract 114.01 (53033011401) · Tract 117 (53033011700) · Tract 118.02 (53033011802) · Tract 236.03 (53033023603) · Tract 253.02 (53033025302) · Tract 254.01 (53033025401) · Tract 254.02 (53033025402) · Tract 255 (53033025500) · Tract 257.03 (53033025703) · Tract 258.03 (53033025803) · Tract 260.03 (53033026003) · Tract 261.02 (53033026102) · Tract 262 (53033026200) · Tract 263 (53033026300) · Tract 264 (53033026400) · Tract 265 (53033026500) · Tract 267 (53033026700) · Tract 268.01 (53033026801) · Tract 271 (53033027100) · Tract 272 (53033027200) · Tract 275 (53033027500) · Tract 276 (53033027600) · Tract 279.02 (53033027902) · Tract 280 (53033028000) · Tract 281 (53033028100) · Tract 282 (53033028200) · Tract 284.02 (53033028402) · Tract 284.03 (53033028403) · Tract 288.02 (53033028802) · Tract 289.02 (53033028902) · Tract 290.04 (53033029004) · Tract 292.03 (53033029203) · Tract 292.06 (53033029206) · Tract 292.08 (53033029208) · Tract 294.07 (53033029407) · Tract 294.08 (53033029408) · Tract 295.04 (53033029504) · Tract 295.05 (53033029505) · Tract 295.06 (53033029506) · Tract 296.04 (53033029604) · Tract 297.01 (53033029701) · Tract 298.05 (53033029805) · Tract 300.06 (53033030006) · Tract 300.07 (53033030007) · Tract 300.08 (53033030008) · Tract 302.03 (53033030203) · Tract 302.04 (53033030204) · Tract 303.08 (53033030308) · Tract 303.13 (53033030313) · Tract 303.14 (53033030314) · Tract 305.01 (53033030501) · Tract 305.04 (53033030504) · Tract 307 (53033030700) · Tract 308.01 (53033030801) · Tract 308.02 (53033030802) · Tract 309.01 (53033030901) · Tract 311.01 (53033031101) · Tract 312.07 (53033031207)
Pierce County — 57 eligible tracts (1 rural)
Tract 610.02 (53053061002) · Tract 612 (53053061200) · Tract 613 (53053061300) · Tract 614 (53053061400) · Tract 615.01 (53053061501) · Tract 616.01 (53053061601) · Tract 616.02 (53053061602) · Tract 617 (53053061700) · Tract 619 (53053061900) · Tract 623 (53053062300) · Tract 625.01 (53053062501) · Tract 625.02 (53053062502) · Tract 626 (53053062600) · Tract 628.01 (53053062801) · Tract 628.02 (53053062802) · Tract 629.01 (53053062901) · Tract 629.02 (53053062902) · Tract 632 (53053063200) · Tract 633.01 (53053063301) · Tract 633.02 (53053063302) · Tract 634.01 (53053063401) · Tract 634.02 (53053063402) · Tract 635.01 (53053063501) · Tract 635.02 (53053063502) · Tract 713.05 (53053071305) · Tract 714.08 (53053071408) · Tract 714.09 (53053071409) · Tract 714.16 (53053071416) · Tract 715.04 (53053071504) · Tract 716.01 (53053071601) · Tract 716.03 (53053071603) · Tract 716.04 (53053071604) · Tract 717.03 (53053071703) · Tract 717.04 (53053071704) · Tract 717.05 (53053071705) · Tract 717.06 (53053071706) · Tract 717.07 (53053071707) · Tract 718.05 (53053071805) · Tract 718.06 (53053071806) · Tract 718.07 (53053071807) · Tract 718.08 (53053071808) · Tract 719.01 (53053071901) · Tract 720 (53053072000) · Tract 721.06 (53053072106) · Tract 723.12 (53053072312) · Tract 726.03 (53053072603) rural · Tract 729.01 (53053072901) · Tract 729.03 (53053072903) · Tract 729.07 (53053072907) · Tract 729.08 (53053072908) · Tract 729.09 (53053072909) · Tract 731.14 (53053073114) · Tract 734.05 (53053073405) · Tract 734.07 (53053073407) · Tract 9400.02 (53053940002) · Tract 9400.06 (53053940006) · Tract 9400.07 (53053940007)
Spokane County — 31 eligible tracts (2 rural)
Tract 2.01 (53063000201) · Tract 2.02 (53063000202) · Tract 3.01 (53063000301) · Tract 3.02 (53063000302) · Tract 4 (53063000400) · Tract 5 (53063000500) · Tract 14 (53063001400) · Tract 16 (53063001600) · Tract 18 (53063001800) · Tract 20 (53063002000) · Tract 24 (53063002400) · Tract 25.01 (53063002501) · Tract 25.02 (53063002502) · Tract 25.03 (53063002503) · Tract 30 (53063003000) · Tract 32 (53063003200) · Tract 35 (53063003500) · Tract 36.01 (53063003601) · Tract 36.02 (53063003602) · Tract 40.02 (53063004002) · Tract 104.01 (53063010401) · Tract 111.04 (53063011104) · Tract 112.03 (53063011203) · Tract 117.02 (53063011702) · Tract 119 (53063011900) · Tract 120 (53063012000) · Tract 123 (53063012300) · Tract 130.02 (53063013002) · Tract 140.01 (53063014001) rural · Tract 140.02 (53063014002) rural · Tract 145 (53063014500)
Snohomish County — 27 eligible tracts (2 rural)
Tract 402 (53061040200) · Tract 403 (53061040300) · Tract 407 (53061040700) · Tract 418.08 (53061041808) · Tract 418.09 (53061041809) · Tract 418.10 (53061041810) · Tract 418.13 (53061041813) · Tract 418.14 (53061041814) · Tract 419.04 (53061041904) · Tract 419.05 (53061041905) · Tract 419.06 (53061041906) · Tract 419.07 (53061041907) · Tract 514.01 (53061051401) · Tract 514.02 (53061051402) · Tract 515 (53061051500) · Tract 517.01 (53061051701) · Tract 519.36 (53061051936) · Tract 522.08 (53061052208) rural · Tract 522.11 (53061052211) rural · Tract 524.02 (53061052402) · Tract 528.07 (53061052807) · Tract 528.09 (53061052809) · Tract 529.03 (53061052903) · Tract 529.05 (53061052905) · Tract 531.02 (53061053102) · Tract 535.09 (53061053509) · Tract 535.11 (53061053511)
Yakima County — 19 eligible tracts (11 rural)
Tract 1 (53077000100) · Tract 2 (53077000200) · Tract 6 (53077000600) · Tract 15.02 (53077001502) · Tract 15.03 (53077001503) · Tract 15.04 (53077001504) · Tract 19.01 (53077001901) rural · Tract 19.02 (53077001902) rural · Tract 20.03 (53077002003) rural · Tract 20.04 (53077002004) rural · Tract 20.05 (53077002005) rural · Tract 21.03 (53077002103) rural · Tract 27.01 (53077002701) rural · Tract 29 (53077002900) · Tract 9400.02 (53077940002) rural · Tract 9400.03 (53077940003) · Tract 9400.06 (53077940006) rural · Tract 9400.07 (53077940007) rural · Tract 9400.08 (53077940008) rural
Clark County — 15 eligible tracts
Tract 405.07 (53011040507) · Tract 405.09 (53011040509) · Tract 410.05 (53011041005) · Tract 411.11 (53011041111) · Tract 411.12 (53011041112) · Tract 411.13 (53011041113) · Tract 412.07 (53011041207) · Tract 413.13 (53011041313) · Tract 413.22 (53011041322) · Tract 413.31 (53011041331) · Tract 416 (53011041600) · Tract 417 (53011041700) · Tract 418 (53011041800) · Tract 426.02 (53011042602) · Tract 427 (53011042700)
Whatcom County — 12 eligible tracts (2 rural)
Tract 2.01 (53073000201) · Tract 2.02 (53073000202) · Tract 3.01 (53073000301) · Tract 3.02 (53073000302) · Tract 6 (53073000600) · Tract 7 (53073000700) · Tract 9.03 (53073000903) · Tract 10 (53073001000) · Tract 12.03 (53073001203) · Tract 12.04 (53073001204) · Tract 101.02 (53073010102) rural · Tract 9400.02 (53073940002) rural
Franklin County — 11 eligible tracts (1 rural)
Tract 201.02 (53021020102) · Tract 201.03 (53021020103) · Tract 202.01 (53021020201) · Tract 202.02 (53021020202) · Tract 203 (53021020300) · Tract 204.01 (53021020401) · Tract 204.02 (53021020402) · Tract 204.03 (53021020403) · Tract 204.04 (53021020404) · Tract 206.03 (53021020603) · Tract 208.01 (53021020801) rural
Grant County — 11 eligible tracts (11 rural)
Tract 101 (53025010100) rural · Tract 104.02 (53025010402) rural · Tract 107 (53025010700) rural · Tract 108 (53025010800) rural · Tract 109.03 (53025010903) rural · Tract 111.02 (53025011102) rural · Tract 113 (53025011300) rural · Tract 114.01 (53025011401) rural · Tract 114.03 (53025011403) rural · Tract 114.04 (53025011404) rural · Tract 114.05 (53025011405) rural
Grays Harbor County — 10 eligible tracts (10 rural)
Tract 2.01 (53027000201) rural · Tract 3 (53027000300) rural · Tract 5.01 (53027000501) rural · Tract 9 (53027000900) rural · Tract 10 (53027001000) rural · Tract 11 (53027001100) rural · Tract 12 (53027001200) rural · Tract 13 (53027001300) rural · Tract 15 (53027001500) rural · Tract 9400 (53027940000) rural
Okanogan County — 10 eligible tracts (10 rural)
Tract 9401 (53047940100) rural · Tract 9402 (53047940200) rural · Tract 9703.01 (53047970301) rural · Tract 9703.02 (53047970302) rural · Tract 9703.03 (53047970303) rural · Tract 9704 (53047970400) rural · Tract 9705 (53047970500) rural · Tract 9706.01 (53047970601) rural · Tract 9707 (53047970700) rural · Tract 9708 (53047970800) rural
Kitsap County — 9 eligible tracts (9 rural)
Tract 801.01 (53035080101) rural · Tract 801.02 (53035080102) rural · Tract 802 (53035080200) rural · Tract 803 (53035080300) rural · Tract 808 (53035080800) rural · Tract 810 (53035081000) rural · Tract 903 (53035090300) rural · Tract 923 (53035092300) rural · Tract 928.01 (53035092801) rural
Benton County — 8 eligible tracts (1 rural)
Tract 102.04 (53005010204) · Tract 107.03 (53005010703) · Tract 109.02 (53005010902) · Tract 110.02 (53005011002) · Tract 112.01 (53005011201) · Tract 112.02 (53005011202) · Tract 115.05 (53005011505) · Tract 117.01 (53005011701) rural
Clallam County — 8 eligible tracts (8 rural)
Tract 7 (53009000700) rural · Tract 8 (53009000800) rural · Tract 9 (53009000900) rural · Tract 10 (53009001000) rural · Tract 18 (53009001800) rural · Tract 23.02 (53009002302) rural · Tract 24 (53009002400) rural · Tract 9400 (53009940000) rural
Lewis County — 8 eligible tracts (8 rural)
Tract 9703 (53041970300) rural · Tract 9707 (53041970700) rural · Tract 9709 (53041970900) rural · Tract 9710 (53041971000) rural · Tract 9712 (53041971200) rural · Tract 9715.01 (53041971501) rural · Tract 9719 (53041971900) rural · Tract 9720 (53041972000) rural
Mason County — 7 eligible tracts (7 rural)
Tract 9400 (53045940000) rural · Tract 9601 (53045960100) rural · Tract 9602.01 (53045960201) rural · Tract 9603.01 (53045960301) rural · Tract 9608 (53045960800) rural · Tract 9609 (53045960900) rural · Tract 9611.02 (53045961102) rural
Thurston County — 7 eligible tracts
Tract 105.10 (53067010510) · Tract 105.20 (53067010520) · Tract 108.01 (53067010801) · Tract 108.02 (53067010802) · Tract 112 (53067011200) · Tract 116.25 (53067011625) · Tract 122.23 (53067012223)
Cowlitz County — 6 eligible tracts (6 rural)
Tract 5.02 (53015000502) rural · Tract 6.01 (53015000601) rural · Tract 10 (53015001000) rural · Tract 15.01 (53015001501) rural · Tract 21 (53015002100) rural · Tract 9800 (53015980000) rural
Kittitas County — 6 eligible tracts (6 rural)
Tract 9751.02 (53037975102) rural · Tract 9751.03 (53037975103) rural · Tract 9754.02 (53037975402) rural · Tract 9754.03 (53037975403) rural · Tract 9754.04 (53037975404) rural · Tract 9756 (53037975600) rural
Pacific County — 6 eligible tracts (6 rural)
Tract 9502 (53049950200) rural · Tract 9503.01 (53049950301) rural · Tract 9503.02 (53049950302) rural · Tract 9505.01 (53049950501) rural · Tract 9507.01 (53049950701) rural · Tract 9508.02 (53049950802) rural
Skagit County — 6 eligible tracts (6 rural)
Tract 9511.01 (53057951101) rural · Tract 9515.01 (53057951501) rural · Tract 9523.01 (53057952301) rural · Tract 9523.03 (53057952303) rural · Tract 9524.04 (53057952404) rural · Tract 9525 (53057952500) rural
Whitman County — 6 eligible tracts (6 rural)
Tract 1 (53075000100) rural · Tract 4 (53075000400) rural · Tract 5 (53075000500) rural · Tract 6.01 (53075000601) rural · Tract 6.02 (53075000602) rural · Tract 9 (53075000900) rural
Adams County — 5 eligible tracts (5 rural)
Tract 9501 (53001950100) rural · Tract 9503.01 (53001950301) rural · Tract 9503.02 (53001950302) rural · Tract 9503.03 (53001950303) rural · Tract 9505 (53001950500) rural
Stevens County — 5 eligible tracts (5 rural)
Tract 9410 (53065941000) rural · Tract 9503 (53065950300) rural · Tract 9507 (53065950700) rural · Tract 9509 (53065950900) rural · Tract 9513.02 (53065951302) rural
Ferry County — 3 eligible tracts (3 rural)
Tract 9400 (53019940000) rural · Tract 9701 (53019970100) rural · Tract 9702 (53019970200) rural
Island County — 3 eligible tracts (3 rural)
Tract 9702 (53029970200) rural · Tract 9707 (53029970700) rural · Tract 9709 (53029970900) rural
Jefferson County — 3 eligible tracts (3 rural)
Tract 9502.02 (53031950202) rural · Tract 9506.03 (53031950603) rural · Tract 9507.02 (53031950702) rural
Klickitat County — 3 eligible tracts (3 rural)
Tract 9501.02 (53039950102) rural · Tract 9501.03 (53039950103) rural · Tract 9502 (53039950200) rural
Pend Oreille County — 3 eligible tracts (3 rural)
Tract 9701 (53051970100) rural · Tract 9703 (53051970300) rural · Tract 9704 (53051970400) rural
Asotin County — 2 eligible tracts (2 rural)
Tract 9605 (53003960500) rural · Tract 9606 (53003960600) rural
Chelan County — 2 eligible tracts (2 rural)
Tract 9602.03 (53007960203) rural · Tract 9608.03 (53007960803) rural
Walla Walla County — 2 eligible tracts (2 rural)
Tract 9205 (53071920500) rural · Tract 9207.01 (53071920701) rural
Douglas County — 1 eligible tract (1 rural)
Tract 9501.02 (53017950102) rural
Lincoln County — 1 eligible tract (1 rural)
Tract 9604 (53043960400) rural
Wahkiakum County — 1 eligible tract (1 rural)
Tract 9501 (53069950100) rural
Top cities in Washington
Qualified Opportunity Funds investing in Washington
1 Qualified Opportunity Funds with stated investment activity in Washington. Each profile lists sponsor, focus, and contact details.
Get notified when Treasury certifies Washington's OZ 2.0 nominations
One email the moment Washington's governor submits nominations to Treasury. One more when Treasury certifies.
Washington Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Washington nominated?
Washington nominated 99 census tracts, according to Washington Commerce (October 8, 2026).
How many census tracts in Washington are eligible for Opportunity Zone 2.0?
394 tracts, of which 147 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 Washington nominate?
Up to 99. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Washington's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Washington, the Washington Department of Commerce runs the state process.
Are Washington'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 designations take effect January 1, 2027.
When was Washington's community nomination deadline?
Washington's published community/local input deadline was Closed May 28, 2026 (applications); 99 nominations submitted Oct 8, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Washington 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. Washington has 147 rural eligible tracts in the IRS appendix.
Where can I download Washington's list of nominated tracts?
Download the verified list as CSV at https://opportunityzoneinvest.com/data/states/washington.csv. Every GEOID is checked against the IRS Rev. Proc. 2026-14 appendix.
Data as of October 11, 2026 · Washington data last changed Oct 8, 2026 · How we source this