Pending, no official count yet

West Virginia Opportunity Zones 2.0

As of October 20, 2026, West Virginia has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. West Virginia has 208 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 52 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.

West Virginia has 208 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

Check odds for a West Virginia address → Estimated likelihood of nomination; not a certification.

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

208

Eligible Tracts (OZ 2.0)

208

Rural eligible tracts

Nomination cap (max)

None published

Community Deadline

Median Household Income

$42,258

Median Home Value

$97,600

Avg Poverty Rate

27.9%

Filed

Pending, no official count yet

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.

Pending, no official count yet (checked October 20, 2026).

We have not found an official West Virginia or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.

Eligible: 208 tracts, 208 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 52 (25%, rounded up). The original IRS Rev. Proc. 2026-14 appendix listed 207 West Virginia tracts (207 rural); Treasury later added 1. Every cap on this site uses Treasury's current count, so West Virginia's cap is 52 (25%, rounded up, under Rev. Proc. 2026-14). 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

West Virginia OZ 2.0 Selection Process

West Virginia has 208 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 52 tracts.

We have not found a published West Virginia 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 zones take effect January 1, 2027.

If you're aware of an official West Virginia announcement we've missed, please contact us.

Where West Virginia is in the process

Criteria published

Complete

Community input

No public window found

Governor submits

Not yet confirmed (ext. to Oct 28, 2026)

Treasury certifies

Late 2026

West Virginia census tracts list: Opportunity Zones by county

Every West Virginia census tract that is either on the OZ 2.0 eligibility list (208 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 55 West Virginia tracts (52 low-income, 3 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 60 2020 tracts fully and 3 partly (63 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).

Eligible doesn't mean certified. The governor can nominate up to 52 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (a state that takes the single 30-day extension has until October 28), 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 West Virginia tract list by county →

Barbour County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9655	54001965500	Yes (rural)	No
9656	54001965600	Yes (rural)	No
9658	54001965800	Yes (rural)	No

Barbour County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9714.02	54003971402	Yes (rural)	No
9715	54003971500	Yes (rural)	Yes
9716	54003971600	Yes (rural)	Yes
9717	54003971700	Yes (rural)	Yes
9720.02	54003972002	Yes (rural)	No

Berkeley County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9583	54005958300	No	Yes
9585.01	54005958501	Yes (rural)	No
9587	54005958700	Yes (rural)	No
9588	54005958800	Yes (rural)	No

Boone County census tracts list (sortable table) →

Braxton County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9679	54007967900	Yes (rural)	No
9680	54007968000	Yes (rural)	No
9681	54007968100	Yes (rural)	No

Braxton County census tracts list (sortable table) →

Brooke County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
314.01	54009031401	Yes (rural)	No
314.02	54009031402	Yes (rural)	No
317	54009031700	Yes (rural)	No

Brooke County census tracts list (sortable table) →

Cabell County: 16 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.01	54011000101	Yes (rural)	No
1.02	54011000102	Yes (rural)	No
2	54011000200	Yes (rural)	No
3	54011000300	Yes (rural)	No
4	54011000400	Yes (rural)	No
5	54011000500	Yes (rural)	No
6	54011000600	Yes (rural)	Yes
9	54011000900	Yes (rural)	No
10	54011001000	Yes (rural)	No
11	54011001100	Yes (rural)	No
14	54011001400	Yes (rural)	No
15	54011001500	Yes (rural)	No
16	54011001600	Yes (rural)	No
18	54011001800	Yes (rural)	No
103	54011010300	Yes (rural)	No
109	54011010900	Yes (rural)	Yes

Cabell County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9626	54013962600	Yes (rural)	No
9627	54013962700	Yes (rural)	No

Calhoun County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9580	54015958000	Yes (rural)	No
9581	54015958100	Yes (rural)	No

Clay County census tracts list (sortable table) →

Fayette County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
204	54019020400	Yes (rural)	No
205	54019020500	Yes (rural)	No
207	54019020700	Yes (rural)	No
208	54019020800	Yes (rural)	No
211	54019021100	Yes (rural)	No

Fayette County census tracts list (sortable table) →

Gilmer County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9677.01	54021967701	Yes (rural)	No

Gilmer County census tracts list (sortable table) →

Greenbrier County: 7 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9501.01	54025950101	Yes (rural)	Yes
9501.02	54025950102	No	Yes
9502	54025950200	Yes (rural)	No
9503	54025950300	Yes (rural)	No
9504.02	54025950402	Yes (rural)	No
9505	54025950500	Yes (rural)	No
9506	54025950600	Yes (rural)	No
9507.01	54025950701	Yes (rural)	Yes
9507.02	54025950702	No	Yes

Greenbrier County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9682.01	54027968201	No	Yes
9682.02	54027968202	Yes (rural)	Yes
9683.02	54027968302	Yes (rural)	No
9684.02	54027968402	Yes (rural)	No

Hampshire County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
209	54029020900	Yes (rural)	No
213	54029021300	Yes (rural)	Yes

Hancock County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9702.01	54031970201	Yes (rural)	No
9703	54031970300	Yes (rural)	No

Hardy County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
301	54033030100	Yes (rural)	Yes
302	54033030200	Yes (rural)	No
303	54033030300	Yes (rural)	No
306.01	54033030601	Yes (rural)	No
306.03	54033030603	Yes (rural)	No
308.01	54033030801	Yes (rural)	No

Harrison County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9633	54035963300	Yes (rural)	Yes
9634	54035963400	No	Yes
9635	54035963500	Yes (rural)	No
9636	54035963600	Yes (rural)	No

Jackson County census tracts list (sortable table) →

Jefferson County: 4 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9723	54037972300	No	Yes
9724.01	54037972401	Yes (rural)	Yes
9724.02	54037972402	Yes (rural)	Yes
9725.05	54037972505	Yes (rural)	Yes
9725.06	54037972506	Yes (rural)	Yes
9728	54037972800	No	Yes

Jefferson County census tracts list (sortable table) →

Kanawha County: 20 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	54039000100	Yes (rural)	No
2	54039000200	Yes (rural)	No
6	54039000600	Yes (rural)	No
7	54039000700	Yes (rural)	No
8	54039000800	Yes (rural)	Yes
9	54039000900	Yes (rural)	Yes
11	54039001100	Yes (rural)	No
12	54039001200	Yes (rural)	Yes
17	54039001700	No	Yes
103	54039010300	Yes (rural)	No
108.03	54039010803	Yes (rural)	No
109	54039010900	Yes (rural)	No
111	54039011100	Yes (rural)	No
113.01	54039011301	Yes (rural)	No
129	54039012900	Yes (rural)	No
130.01	54039013001	Yes (rural)	Partly
130.02	54039013002	No	Yes
131	54039013100	Yes (rural)	Yes
134	54039013400	Yes (rural)	No
136	54039013600	Yes (rural)	No
137.02	54039013702	Yes (rural)	No
138	54039013800	Yes (rural)	No

Kanawha County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9674	54041967400	Yes (rural)	No
9675	54041967500	Yes (rural)	No

Lewis County census tracts list (sortable table) →

Lincoln County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9554.02	54043955402	Yes (rural)	No
9556	54043955600	Yes (rural)	No
9557	54043955700	Yes (rural)	No
9558	54043955800	Yes (rural)	No

Lincoln County census tracts list (sortable table) →

Logan County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9561.02	54045956102	Yes (rural)	No
9564	54045956400	Yes (rural)	No
9565	54045956500	Yes (rural)	No
9567	54045956700	Yes (rural)	No
9569	54045956900	Yes (rural)	No

Logan County census tracts list (sortable table) →

Marion County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
201	54049020100	Yes (rural)	Yes
202	54049020200	Yes (rural)	No
205	54049020500	Yes (rural)	No
207	54049020700	No	Yes
208	54049020800	Yes (rural)	No
215	54049021500	Yes (rural)	No

Marion County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
202	54051020200	Yes (rural)	Yes
205	54051020500	Yes (rural)	No
206.01	54051020601	Yes (rural)	No
208	54051020800	Yes (rural)	No

Marshall County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9549.01	54053954901	Yes (rural)	No
9550	54053955000	Yes (rural)	No
9551.02	54053955102	Yes (rural)	Yes

Mason County census tracts list (sortable table) →

McDowell County: 8 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9536	54047953600	Yes (rural)	No
9538	54047953800	Yes (rural)	No
9539	54047953900	Yes (rural)	No
9540	54047954000	Yes (rural)	No
9542	54047954200	Yes (rural)	No
9545.01	54047954501	Yes (rural)	No
9545.03	54047954503	Yes (rural)	No
9545.04	54047954504	Yes (rural)	No

McDowell County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
10	54055001000	Yes (rural)	No
13	54055001300	No	Yes
19	54055001900	Yes (rural)	No
20	54055002000	Yes (rural)	No
21	54055002100	Yes (rural)	No
23	54055002300	Yes (rural)	Yes
24	54055002400	No	Yes

Mercer County census tracts list (sortable table) →

Mineral County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
107	54057010700	Yes (rural)	No

Mineral County census tracts list (sortable table) →

Mingo County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9571	54059957100	Yes (rural)	No
9572	54059957200	Yes (rural)	No
9573	54059957300	Yes (rural)	No
9574	54059957400	Yes (rural)	Yes
9575	54059957500	Yes (rural)	No
9576	54059957600	Yes (rural)	No
9577	54059957700	Yes (rural)	Yes

Mingo County census tracts list (sortable table) →

Monongalia County: 12 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
101.01	54061010101	Yes (rural)	No
101.03	54061010103	Yes (rural)	Partly
101.04	54061010104	Yes (rural)	Yes
102.02	54061010202	Yes (rural)	No
102.03	54061010203	Yes (rural)	Yes
102.04	54061010204	Yes (rural)	Yes
106.01	54061010601	No	Yes
106.02	54061010602	No	Yes
107	54061010700	Yes (rural)	No
108	54061010800	Yes (rural)	No
109.01	54061010901	Yes (rural)	No
112	54061011200	Yes (rural)	No
116.01	54061011601	Yes (rural)	No
116.02	54061011602	Yes (rural)	No

Monongalia County census tracts list (sortable table) →

Monroe County: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9502	54063950200	No	Yes

Monroe County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9708	54065970800	No	Yes
9709	54065970900	Yes (rural)	No

Morgan County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9501	54067950100	No	Yes
9502.01	54067950201	Yes (rural)	Yes
9502.02	54067950202	No	Yes
9503	54067950300	Yes (rural)	No
9505	54067950500	Yes (rural)	No

Nicholas County census tracts list (sortable table) →

Ohio County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
4	54069000400	Yes (rural)	No
5	54069000500	Yes (rural)	No
6	54069000600	Yes (rural)	No
7	54069000700	Yes (rural)	No
18	54069001800	Yes (rural)	No
26	54069002600	Yes (rural)	No
27	54069002700	Yes (rural)	Partly

Ohio County census tracts list (sortable table) →

Pendleton County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9704	54071970400	Yes (rural)	No

Pendleton County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9601.01	54075960101	Yes (rural)	No
9602.01	54075960201	Yes (rural)	No

Pocahontas County census tracts list (sortable table) →

Preston County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9641.02	54077964102	Yes (rural)	No
9642	54077964200	Yes (rural)	No
9644	54077964400	Yes (rural)	No
9645	54077964500	Yes (rural)	No

Preston County census tracts list (sortable table) →

Putnam County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
205	54079020500	Yes (rural)	No

Putnam County census tracts list (sortable table) →

Raleigh County: 11 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
2	54081000200	Yes (rural)	Yes
3	54081000300	Yes (rural)	No
4	54081000400	Yes (rural)	Yes
6	54081000600	Yes (rural)	No
7	54081000700	Yes (rural)	No
9	54081000900	Yes (rural)	No
10.02	54081001002	Yes (rural)	No
11	54081001100	Yes (rural)	No
12	54081001200	Yes (rural)	No
14	54081001400	Yes (rural)	No
15	54081001500	Yes (rural)	No

Raleigh County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9661	54083966100	No	Yes
9665	54083966500	Yes (rural)	No

Randolph County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9624	54085962400	Yes (rural)	No
9625	54085962500	Yes (rural)	No

Ritchie County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9629.01	54087962901	Yes (rural)	No
9630	54087963000	Yes (rural)	No

Roane County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
5	54089000500	Yes (rural)	No
6	54089000600	Yes (rural)	No
7	54089000700	Yes (rural)	Yes

Summers County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9646	54091964600	Yes (rural)	Yes

Taylor County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9618	54095961800	Yes (rural)	Yes

Tyler County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9667	54097966700	Yes (rural)	Yes
9668	54097966800	Yes (rural)	Yes

Upshur County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
52	54099005200	Yes (rural)	Yes
207	54099020700	Yes (rural)	No
208	54099020800	Yes (rural)	No
209	54099020900	Yes (rural)	No

Wayne County census tracts list (sortable table) →

Webster County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9701.01	54101970101	Yes (rural)	No
9701.02	54101970102	Yes (rural)	No
9703	54101970300	Yes (rural)	No

Webster County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
304	54103030400	No	Yes
305	54103030500	Yes (rural)	No

Wetzel County census tracts list (sortable table) →

Wood County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
3	54107000300	Yes (rural)	No
5	54107000500	Yes (rural)	No
7.01	54107000701	Yes (rural)	Yes
7.02	54107000702	Yes (rural)	No
8.02	54107000802	Yes (rural)	No
9.01	54107000901	Yes (rural)	No
9.02	54107000902	Yes (rural)	No
110	54107011000	No	Yes

Wood County census tracts list (sortable table) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
28	54109002800	Yes (rural)	No
29.01	54109002901	Yes (rural)	No
29.02	54109002902	Yes (rural)	No
31	54109003100	Yes (rural)	Yes
32	54109003200	Yes (rural)	No

Wyoming County census tracts list (sortable table) →

Get notified when West Virginia files OZ 2.0 nominations

One email the moment West Virginia's governor submits nominations to Treasury. One more when Treasury certifies.

West Virginia Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has West Virginia nominated?

No official count yet. As of October 20, 2026, we have not found a West Virginia or Treasury source confirming a submitted OZ 2.0 nomination slate.

How many census tracts in West Virginia are eligible for Opportunity Zone 2.0?

208 tracts, 208 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 207). 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 208.

How many tracts can West Virginia nominate?

Up to 52. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses West Virginia's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them.

What is the deadline for West Virginia 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 West Virginia 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. West Virginia has 208 rural eligible tracts, per Treasury's September 2026 eligibility data.

Data as of October 20, 2026 · West Virginia data last changed Jul 4, 2026 · How we source this