West Virginia Opportunity Zones 2.0
As of October 11, 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 207 eligible tracts and may nominate up to 52, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
West Virginia has 207 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 West Virginia or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 207 tracts (207 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 52 (25%, rounded up). 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 207 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 designations 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
West Virginia OZ 2.0 eligible census tracts by county
The full list of 207 West Virginia census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 49 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 52 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.
Kanawha County — 20 eligible tracts (20 rural)
Tract 1 (54039000100) rural · Tract 2 (54039000200) rural · Tract 6 (54039000600) rural · Tract 7 (54039000700) rural · Tract 8 (54039000800) rural · Tract 9 (54039000900) rural · Tract 11 (54039001100) rural · Tract 12 (54039001200) rural · Tract 103 (54039010300) rural · Tract 108.03 (54039010803) rural · Tract 109 (54039010900) rural · Tract 111 (54039011100) rural · Tract 113.01 (54039011301) rural · Tract 129 (54039012900) rural · Tract 130.01 (54039013001) rural · Tract 131 (54039013100) rural · Tract 134 (54039013400) rural · Tract 136 (54039013600) rural · Tract 137.02 (54039013702) rural · Tract 138 (54039013800) rural
Cabell County — 16 eligible tracts (16 rural)
Tract 1.01 (54011000101) rural · Tract 1.02 (54011000102) rural · Tract 2 (54011000200) rural · Tract 3 (54011000300) rural · Tract 4 (54011000400) rural · Tract 5 (54011000500) rural · Tract 6 (54011000600) rural · Tract 9 (54011000900) rural · Tract 10 (54011001000) rural · Tract 11 (54011001100) rural · Tract 14 (54011001400) rural · Tract 15 (54011001500) rural · Tract 16 (54011001600) rural · Tract 18 (54011001800) rural · Tract 103 (54011010300) rural · Tract 109 (54011010900) rural
Monongalia County — 12 eligible tracts (12 rural)
Tract 101.01 (54061010101) rural · Tract 101.03 (54061010103) rural · Tract 101.04 (54061010104) rural · Tract 102.02 (54061010202) rural · Tract 102.03 (54061010203) rural · Tract 102.04 (54061010204) rural · Tract 107 (54061010700) rural · Tract 108 (54061010800) rural · Tract 109.01 (54061010901) rural · Tract 112 (54061011200) rural · Tract 116.01 (54061011601) rural · Tract 116.02 (54061011602) rural
Raleigh County — 11 eligible tracts (11 rural)
Tract 2 (54081000200) rural · Tract 3 (54081000300) rural · Tract 4 (54081000400) rural · Tract 6 (54081000600) rural · Tract 7 (54081000700) rural · Tract 9 (54081000900) rural · Tract 10.02 (54081001002) rural · Tract 11 (54081001100) rural · Tract 12 (54081001200) rural · Tract 14 (54081001400) rural · Tract 15 (54081001500) rural
McDowell County — 8 eligible tracts (8 rural)
Tract 9536 (54047953600) rural · Tract 9538 (54047953800) rural · Tract 9539 (54047953900) rural · Tract 9540 (54047954000) rural · Tract 9542 (54047954200) rural · Tract 9545.01 (54047954501) rural · Tract 9545.03 (54047954503) rural · Tract 9545.04 (54047954504) rural
Greenbrier County — 7 eligible tracts (7 rural)
Tract 9501.01 (54025950101) rural · Tract 9502 (54025950200) rural · Tract 9503 (54025950300) rural · Tract 9504.02 (54025950402) rural · Tract 9505 (54025950500) rural · Tract 9506 (54025950600) rural · Tract 9507.01 (54025950701) rural
Mingo County — 7 eligible tracts (7 rural)
Tract 9571 (54059957100) rural · Tract 9572 (54059957200) rural · Tract 9573 (54059957300) rural · Tract 9574 (54059957400) rural · Tract 9575 (54059957500) rural · Tract 9576 (54059957600) rural · Tract 9577 (54059957700) rural
Ohio County — 7 eligible tracts (7 rural)
Tract 4 (54069000400) rural · Tract 5 (54069000500) rural · Tract 6 (54069000600) rural · Tract 7 (54069000700) rural · Tract 18 (54069001800) rural · Tract 26 (54069002600) rural · Tract 27 (54069002700) rural
Wood County — 7 eligible tracts (7 rural)
Tract 3 (54107000300) rural · Tract 5 (54107000500) rural · Tract 7.01 (54107000701) rural · Tract 7.02 (54107000702) rural · Tract 8.02 (54107000802) rural · Tract 9.01 (54107000901) rural · Tract 9.02 (54107000902) rural
Harrison County — 6 eligible tracts (6 rural)
Tract 301 (54033030100) rural · Tract 302 (54033030200) rural · Tract 303 (54033030300) rural · Tract 306.01 (54033030601) rural · Tract 306.03 (54033030603) rural · Tract 308.01 (54033030801) rural
Berkeley County — 5 eligible tracts (5 rural)
Tract 9714.02 (54003971402) rural · Tract 9715 (54003971500) rural · Tract 9716 (54003971600) rural · Tract 9717 (54003971700) rural · Tract 9720.02 (54003972002) rural
Fayette County — 5 eligible tracts (5 rural)
Tract 204 (54019020400) rural · Tract 205 (54019020500) rural · Tract 207 (54019020700) rural · Tract 208 (54019020800) rural · Tract 211 (54019021100) rural
Logan County — 5 eligible tracts (5 rural)
Tract 9561.02 (54045956102) rural · Tract 9564 (54045956400) rural · Tract 9565 (54045956500) rural · Tract 9567 (54045956700) rural · Tract 9569 (54045956900) rural
Marion County — 5 eligible tracts (5 rural)
Tract 201 (54049020100) rural · Tract 202 (54049020200) rural · Tract 205 (54049020500) rural · Tract 208 (54049020800) rural · Tract 215 (54049021500) rural
Wyoming County — 5 eligible tracts (5 rural)
Tract 28 (54109002800) rural · Tract 29.01 (54109002901) rural · Tract 29.02 (54109002902) rural · Tract 31 (54109003100) rural · Tract 32 (54109003200) rural
Jefferson County — 4 eligible tracts (4 rural)
Tract 9724.01 (54037972401) rural · Tract 9724.02 (54037972402) rural · Tract 9725.05 (54037972505) rural · Tract 9725.06 (54037972506) rural
Lincoln County — 4 eligible tracts (4 rural)
Tract 9554.02 (54043955402) rural · Tract 9556 (54043955600) rural · Tract 9557 (54043955700) rural · Tract 9558 (54043955800) rural
Marshall County — 4 eligible tracts (4 rural)
Tract 202 (54051020200) rural · Tract 205 (54051020500) rural · Tract 206.01 (54051020601) rural · Tract 208 (54051020800) rural
Mercer County — 4 eligible tracts (4 rural)
Tract 19 (54055001900) rural · Tract 20 (54055002000) rural · Tract 21 (54055002100) rural · Tract 23 (54055002300) rural
Preston County — 4 eligible tracts (4 rural)
Tract 9641.02 (54077964102) rural · Tract 9642 (54077964200) rural · Tract 9644 (54077964400) rural · Tract 9645 (54077964500) rural
Wayne County — 4 eligible tracts (4 rural)
Tract 52 (54099005200) rural · Tract 207 (54099020700) rural · Tract 208 (54099020800) rural · Tract 209 (54099020900) rural
Barbour County — 3 eligible tracts (3 rural)
Tract 9655 (54001965500) rural · Tract 9656 (54001965600) rural · Tract 9658 (54001965800) rural
Boone County — 3 eligible tracts (3 rural)
Tract 9585.01 (54005958501) rural · Tract 9587 (54005958700) rural · Tract 9588 (54005958800) rural
Braxton County — 3 eligible tracts (3 rural)
Tract 9679 (54007967900) rural · Tract 9680 (54007968000) rural · Tract 9681 (54007968100) rural
Brooke County — 3 eligible tracts (3 rural)
Tract 314.01 (54009031401) rural · Tract 314.02 (54009031402) rural · Tract 317 (54009031700) rural
Hampshire County — 3 eligible tracts (3 rural)
Tract 9682.02 (54027968202) rural · Tract 9683.02 (54027968302) rural · Tract 9684.02 (54027968402) rural
Jackson County — 3 eligible tracts (3 rural)
Tract 9633 (54035963300) rural · Tract 9635 (54035963500) rural · Tract 9636 (54035963600) rural
Mason County — 3 eligible tracts (3 rural)
Tract 9549.01 (54053954901) rural · Tract 9550 (54053955000) rural · Tract 9551.02 (54053955102) rural
Nicholas County — 3 eligible tracts (3 rural)
Tract 9502.01 (54067950201) rural · Tract 9503 (54067950300) rural · Tract 9505 (54067950500) rural
Summers County — 3 eligible tracts (3 rural)
Tract 5 (54089000500) rural · Tract 6 (54089000600) rural · Tract 7 (54089000700) rural
Webster County — 3 eligible tracts (3 rural)
Tract 9701.01 (54101970101) rural · Tract 9701.02 (54101970102) rural · Tract 9703 (54101970300) rural
Calhoun County — 2 eligible tracts (2 rural)
Tract 9626 (54013962600) rural · Tract 9627 (54013962700) rural
Clay County — 2 eligible tracts (2 rural)
Tract 9580 (54015958000) rural · Tract 9581 (54015958100) rural
Hancock County — 2 eligible tracts (2 rural)
Tract 209 (54029020900) rural · Tract 213 (54029021300) rural
Hardy County — 2 eligible tracts (2 rural)
Tract 9702.01 (54031970201) rural · Tract 9703 (54031970300) rural
Lewis County — 2 eligible tracts (2 rural)
Tract 9674 (54041967400) rural · Tract 9675 (54041967500) rural
Pocahontas County — 2 eligible tracts (2 rural)
Tract 9601.01 (54075960101) rural · Tract 9602.01 (54075960201) rural
Ritchie County — 2 eligible tracts (2 rural)
Tract 9624 (54085962400) rural · Tract 9625 (54085962500) rural
Roane County — 2 eligible tracts (2 rural)
Tract 9629.01 (54087962901) rural · Tract 9630 (54087963000) rural
Upshur County — 2 eligible tracts (2 rural)
Tract 9667 (54097966700) rural · Tract 9668 (54097966800) rural
Gilmer County — 1 eligible tract (1 rural)
Tract 9677.01 (54021967701) rural
Mineral County — 1 eligible tract (1 rural)
Tract 107 (54057010700) rural
Morgan County — 1 eligible tract (1 rural)
Tract 9709 (54065970900) rural
Pendleton County — 1 eligible tract (1 rural)
Tract 9704 (54071970400) rural
Putnam County — 1 eligible tract (1 rural)
Tract 205 (54079020500) rural
Randolph County — 1 eligible tract (1 rural)
Tract 9665 (54083966500) rural
Taylor County — 1 eligible tract (1 rural)
Tract 9646 (54091964600) rural
Tyler County — 1 eligible tract (1 rural)
Tract 9618 (54095961800) rural
Wetzel County — 1 eligible tract (1 rural)
Tract 305 (54103030500) rural
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 11, 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?
207 tracts, of which 207 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 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 207 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · West Virginia data last changed Jul 4, 2026 · How we source this