Wisconsin Opportunity Zones 2.0
As of October 11, 2026, Wisconsin has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Wisconsin has 306 eligible tracts and may nominate up to 77, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Wisconsin has 306 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 Wisconsin or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 306 tracts (67 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 77 (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
Wisconsin OZ 2.0 Selection Process
Wisconsin has 306 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 77 tracts.
We have not found a published Wisconsin 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 Wisconsin announcement we've missed, please contact us.
Where Wisconsin is in the process
Wisconsin OZ 2.0 eligible census tracts by county
The full list of 306 Wisconsin census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 45 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 77 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.
Milwaukee County — 153 eligible tracts
Tract 1.01 (55079000101) · Tract 1.02 (55079000102) · Tract 2.01 (55079000201) · Tract 3.02 (55079000302) · Tract 4 (55079000400) · Tract 5.01 (55079000501) · Tract 5.02 (55079000502) · Tract 7 (55079000700) · Tract 8 (55079000800) · Tract 9 (55079000900) · Tract 10 (55079001000) · Tract 11 (55079001100) · Tract 12 (55079001200) · Tract 13 (55079001300) · Tract 14 (55079001400) · Tract 15 (55079001500) · Tract 16 (55079001600) · Tract 17 (55079001700) · Tract 18 (55079001800) · Tract 19 (55079001900) · Tract 20 (55079002000) · Tract 21 (55079002100) · Tract 22 (55079002200) · Tract 23 (55079002300) · Tract 24 (55079002400) · Tract 25 (55079002500) · Tract 26 (55079002600) · Tract 27 (55079002700) · Tract 28 (55079002800) · Tract 29 (55079002900) · Tract 30 (55079003000) · Tract 31 (55079003100) · Tract 32 (55079003200) · Tract 33 (55079003300) · Tract 34 (55079003400) · Tract 35 (55079003500) · Tract 37 (55079003700) · Tract 38 (55079003800) · Tract 39 (55079003900) · Tract 40 (55079004000) · Tract 41 (55079004100) · Tract 42 (55079004200) · Tract 43 (55079004300) · Tract 44 (55079004400) · Tract 45 (55079004500) · Tract 46 (55079004600) · Tract 47 (55079004700) · Tract 48 (55079004800) · Tract 49 (55079004900) · Tract 50 (55079005000) · Tract 51 (55079005100) · Tract 59 (55079005900) · Tract 60 (55079006000) · Tract 61 (55079006100) · Tract 62 (55079006200) · Tract 63 (55079006300) · Tract 64 (55079006400) · Tract 65 (55079006500) · Tract 66 (55079006600) · Tract 67 (55079006700) · Tract 68 (55079006800) · Tract 69 (55079006900) · Tract 70 (55079007000) · Tract 73 (55079007300) · Tract 77 (55079007700) · Tract 78 (55079007800) · Tract 79 (55079007900) · Tract 80 (55079008000) · Tract 81 (55079008100) · Tract 84 (55079008400) · Tract 85 (55079008500) · Tract 86 (55079008600) · Tract 87 (55079008700) · Tract 88 (55079008800) · Tract 89 (55079008900) · Tract 90 (55079009000) · Tract 91 (55079009100) · Tract 97 (55079009700) · Tract 98 (55079009800) · Tract 99 (55079009900) · Tract 106 (55079010600) · Tract 110 (55079011000) · Tract 122 (55079012200) · Tract 123 (55079012300) · Tract 124 (55079012400) · Tract 129 (55079012900) · Tract 130 (55079013000) · Tract 133 (55079013300) · Tract 134 (55079013400) · Tract 135 (55079013500) · Tract 136 (55079013600) · Tract 137 (55079013700) · Tract 141 (55079014100) · Tract 146 (55079014600) · Tract 147 (55079014700) · Tract 148 (55079014800) · Tract 149 (55079014900) · Tract 157 (55079015700) · Tract 158 (55079015800) · Tract 159 (55079015900) · Tract 160 (55079016000) · Tract 161 (55079016100) · Tract 162 (55079016200) · Tract 163 (55079016300) · Tract 164 (55079016400) · Tract 165 (55079016500) · Tract 166 (55079016600) · Tract 167 (55079016700) · Tract 168 (55079016800) · Tract 169 (55079016900) · Tract 170 (55079017000) · Tract 171 (55079017100) · Tract 172 (55079017200) · Tract 173 (55079017300) · Tract 174 (55079017400) · Tract 175 (55079017500) · Tract 176 (55079017600) · Tract 186 (55079018600) · Tract 187 (55079018700) · Tract 188 (55079018800) · Tract 189 (55079018900) · Tract 190 (55079019000) · Tract 191 (55079019100) · Tract 200 (55079020000) · Tract 201 (55079020100) · Tract 202 (55079020200) · Tract 203 (55079020300) · Tract 204 (55079020400) · Tract 205 (55079020500) · Tract 212 (55079021200) · Tract 213 (55079021300) · Tract 214 (55079021400) · Tract 1001 (55079100100) · Tract 1003 (55079100300) · Tract 1004 (55079100400) · Tract 1101 (55079110100) · Tract 1202.02 (55079120202) · Tract 1803 (55079180300) · Tract 1805 (55079180500) · Tract 1851 (55079185100) · Tract 1854 (55079185400) · Tract 1855 (55079185500) · Tract 1856 (55079185600) · Tract 1857 (55079185700) · Tract 1858 (55079185800) · Tract 1859 (55079185900) · Tract 1860 (55079186000) · Tract 1861 (55079186100) · Tract 1862 (55079186200) · Tract 1864 (55079186400) · Tract 1865 (55079186500) · Tract 1866 (55079186600) · Tract 1868 (55079186800)
Dane County — 23 eligible tracts
Tract 3.01 (55025000301) · Tract 4.10 (55025000410) · Tract 5.06 (55025000506) · Tract 6 (55025000600) · Tract 11.01 (55025001101) · Tract 11.02 (55025001102) · Tract 12 (55025001200) · Tract 14.01 (55025001401) · Tract 14.05 (55025001405) · Tract 15.02 (55025001502) · Tract 16.03 (55025001603) · Tract 16.04 (55025001604) · Tract 16.05 (55025001605) · Tract 16.06 (55025001606) · Tract 17.04 (55025001704) · Tract 18.04 (55025001804) · Tract 21 (55025002100) · Tract 22 (55025002200) · Tract 23.01 (55025002301) · Tract 25 (55025002500) · Tract 30.02 (55025003002) · Tract 32 (55025003200) · Tract 115.05 (55025011505)
Kenosha County — 11 eligible tracts
Tract 1.02 (55059000102) · Tract 3 (55059000300) · Tract 4 (55059000400) · Tract 7 (55059000700) · Tract 8 (55059000800) · Tract 9 (55059000900) · Tract 11 (55059001100) · Tract 12 (55059001200) · Tract 13 (55059001300) · Tract 16 (55059001600) · Tract 18 (55059001800)
Brown County — 10 eligible tracts
Tract 1 (55009000100) · Tract 3.03 (55009000303) · Tract 4.01 (55009000401) · Tract 8 (55009000800) · Tract 9 (55009000900) · Tract 12 (55009001200) · Tract 16 (55009001600) · Tract 17.01 (55009001701) · Tract 17.02 (55009001702) · Tract 213.03 (55009021303)
Winnebago County — 10 eligible tracts
Tract 2 (55139000200) · Tract 5.01 (55139000501) · Tract 5.02 (55139000502) · Tract 7 (55139000700) · Tract 9 (55139000900) · Tract 11 (55139001100) · Tract 12 (55139001200) · Tract 25 (55139002500) · Tract 29 (55139002900) · Tract 37.01 (55139003701)
Racine County — 9 eligible tracts
Tract 2 (55101000200) · Tract 4 (55101000400) · Tract 5 (55101000500) · Tract 7 (55101000700) · Tract 10.01 (55101001001) · Tract 11.01 (55101001101) · Tract 12.02 (55101001202) · Tract 13.02 (55101001302) · Tract 29 (55101002900)
La Crosse County — 8 eligible tracts
Tract 2 (55063000200) · Tract 3 (55063000300) · Tract 4.01 (55063000401) · Tract 4.02 (55063000402) · Tract 5 (55063000500) · Tract 8 (55063000800) · Tract 9 (55063000900) · Tract 11.02 (55063001102)
Rock County — 8 eligible tracts (4 rural)
Tract 1 (55105000100) · Tract 3 (55105000300) · Tract 10 (55105001000) · Tract 13.06 (55105001306) · Tract 15 (55105001500) rural · Tract 16 (55105001600) rural · Tract 17 (55105001700) rural · Tract 18 (55105001800) rural
Adams County — 5 eligible tracts (5 rural)
Tract 9502.01 (55001950201) rural · Tract 9502.03 (55001950203) rural · Tract 9504 (55001950400) rural · Tract 9505.01 (55001950501) rural · Tract 9505.02 (55001950502) rural
Fond du Lac County — 4 eligible tracts (4 rural)
Tract 403 (55039040300) rural · Tract 405 (55039040500) rural · Tract 409 (55039040900) rural · Tract 415 (55039041500) rural
Manitowoc County — 4 eligible tracts (4 rural)
Tract 2 (55071000200) rural · Tract 5 (55071000500) rural · Tract 6 (55071000600) rural · Tract 51 (55071005100) rural
Outagamie County — 4 eligible tracts
Tract 105.01 (55087010501) · Tract 108 (55087010800) · Tract 110.01 (55087011001) · Tract 111.04 (55087011104)
Portage County — 4 eligible tracts (4 rural)
Tract 9603 (55097960300) rural · Tract 9604 (55097960400) rural · Tract 9610 (55097961000) rural · Tract 9611.02 (55097961102) rural
Sawyer County — 4 eligible tracts (4 rural)
Tract 1003 (55113100300) rural · Tract 1007 (55113100700) rural · Tract 9400.01 (55113940001) rural · Tract 9400.02 (55113940002) rural
Wood County — 4 eligible tracts (4 rural)
Tract 103 (55141010300) rural · Tract 110 (55141011000) rural · Tract 112 (55141011200) rural · Tract 114 (55141011400) rural
Columbia County — 3 eligible tracts (3 rural)
Tract 9704.01 (55021970401) rural · Tract 9704.02 (55021970402) rural · Tract 9705 (55021970500) rural
Eau Claire County — 3 eligible tracts
Tract 11.01 (55035001101) · Tract 12 (55035001200) · Tract 17 (55035001700)
Barron County — 2 eligible tracts (2 rural)
Tract 2 (55005000200) rural · Tract 6.01 (55005000601) rural
Crawford County — 2 eligible tracts (2 rural)
Tract 9601 (55023960100) rural · Tract 9605 (55023960500) rural
Douglas County — 2 eligible tracts
Tract 203 (55031020300) · Tract 211 (55031021100)
Langlade County — 2 eligible tracts (2 rural)
Tract 9606 (55067960600) rural · Tract 9607 (55067960700) rural
Marathon County — 2 eligible tracts (2 rural)
Tract 1 (55073000100) rural · Tract 4 (55073000400) rural
Marinette County — 2 eligible tracts (2 rural)
Tract 9602 (55075960200) rural · Tract 9607 (55075960700) rural
Price County — 2 eligible tracts (2 rural)
Tract 9702 (55099970200) rural · Tract 9705 (55099970500) rural
Shawano County — 2 eligible tracts (2 rural)
Tract 1004 (55115100400) rural · Tract 1005 (55115100500) rural
Sheboygan County — 2 eligible tracts (2 rural)
Tract 5 (55117000500) rural · Tract 8 (55117000800) rural
Walworth County — 2 eligible tracts (2 rural)
Tract 4 (55127000400) rural · Tract 5.01 (55127000501) rural
Waukesha County — 2 eligible tracts
Tract 2023.03 (55133202303) · Tract 2027 (55133202700)
Ashland County — 1 eligible tract (1 rural)
Tract 9504 (55003950400) rural
Buffalo County — 1 eligible tract (1 rural)
Tract 9602 (55011960200) rural
Dodge County — 1 eligible tract (1 rural)
Tract 9603 (55027960300) rural
Dunn County — 1 eligible tract (1 rural)
Tract 9708.01 (55033970801) rural
Florence County — 1 eligible tract (1 rural)
Tract 1901.01 (55037190101) rural
Grant County — 1 eligible tract (1 rural)
Tract 9609 (55043960900) rural
Menominee County — 1 eligible tract (1 rural)
Tract 9401.01 (55078940101) rural
Monroe County — 1 eligible tract (1 rural)
Tract 9506 (55081950600) rural
Oconto County — 1 eligible tract (1 rural)
Tract 1005 (55083100500) rural
Oneida County — 1 eligible tract (1 rural)
Tract 9714 (55085971400) rural
Pierce County — 1 eligible tract (1 rural)
Tract 9604 (55093960400) rural
Polk County — 1 eligible tract (1 rural)
Tract 9603.02 (55095960302) rural
Rusk County — 1 eligible tract (1 rural)
Tract 9603 (55107960300) rural
Sauk County — 1 eligible tract (1 rural)
Tract 10.02 (55111001002) rural
Vernon County — 1 eligible tract (1 rural)
Tract 9601 (55123960100) rural
Vilas County — 1 eligible tract (1 rural)
Tract 9400 (55125940000) rural
Washburn County — 1 eligible tract (1 rural)
Tract 9505.01 (55129950501) rural
Top cities in Wisconsin
Qualified Opportunity Funds investing in Wisconsin
1 Qualified Opportunity Funds with stated investment activity in Wisconsin. Each profile lists sponsor, focus, and contact details.
Get notified when Wisconsin files OZ 2.0 nominations
One email the moment Wisconsin's governor submits nominations to Treasury. One more when Treasury certifies.
Wisconsin Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Wisconsin nominated?
No official count yet. As of October 11, 2026, we have not found a Wisconsin or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Wisconsin are eligible for Opportunity Zone 2.0?
306 tracts, of which 67 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 Wisconsin nominate?
Up to 77. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Wisconsin's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for Wisconsin 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 Wisconsin 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. Wisconsin has 67 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Wisconsin data last changed Jul 31, 2026 · How we source this