Opportunity zones in West Virginia
West Virginia has 55 census tracts designated as Qualified Opportunity Zones in IRS Notice 2018-48: 52 low-income community tracts and 3 contiguous tracts, in 30 counties, with the most in Jefferson (6), Kanawha (6) and Berkeley (3). The designations end on December 31, 2028. For the 2027 round, Rev. Proc. 2026-14 lists 207 West Virginia tracts as eligible for nomination, 207 of them rural; eligible is not designated.
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Designated tracts by county
Census tracts on 2010 boundaries, as designated by the IRS. Tracts marked “contiguous” were designated as non-low-income tracts contiguous to a low-income zone, an option the 2025 law removed for new designations.
| County | Tracts | Census tracts (GEOID) |
|---|---|---|
| Berkeley | 3 | 9715 (54003971500), 9716 (54003971600), 9717 (54003971700) |
| Boone | 1 | 9583 (54005958300) |
| Cabell | 2 | 6 (54011000600), 109 (54011010900) |
| Greenbrier | 2 | 9501 (54025950100), 9507 (54025950700) |
| Hampshire | 1 | 9682 (54027968200) |
| Hancock | 1 | 213 (54029021300) |
| Harrison | 1 | 301 (54033030100) |
| Jackson | 2 | 9633 (54035963300), 9634 (54035963400) contiguous |
| Jefferson | 6 | 9723 (54037972300), 9724.01 (54037972401), 9724.02 (54037972402), 9725.05 (54037972505), 9725.06 (54037972506), 9728 (54037972800) |
| Kanawha | 6 | 8 (54039000800), 9 (54039000900), 12 (54039001200), 17 (54039001700), 130 (54039013000), 131 (54039013100) |
| Marion | 2 | 201 (54049020100), 207 (54049020700) |
| Marshall | 1 | 202 (54051020200) |
| Mason | 1 | 9551.02 (54053955102) |
| Mercer | 3 | 13 (54055001300), 23 (54055002300), 24 (54055002400) |
| Mingo | 2 | 9574 (54059957400), 9577 (54059957700) |
| Monongalia | 3 | 101.02 (54061010102), 102.01 (54061010201), 106 (54061010600) |
| Monroe | 1 | 9502 (54063950200) |
| Morgan | 1 | 9708 (54065970800) |
| Nicholas | 2 | 9501 (54067950100) contiguous, 9502 (54067950200) |
| Ohio | 1 | 27 (54069002700) |
| Raleigh | 2 | 2 (54081000200), 4 (54081000400) |
| Randolph | 1 | 9661 (54083966100) |
| Summers | 1 | 7 (54089000700) |
| Taylor | 1 | 9646 (54091964600) |
| Tyler | 1 | 9618 (54095961800) |
| Upshur | 2 | 9667 (54097966700), 9668 (54097966800) |
| Wayne | 1 | 52 (54099005200) |
| Wetzel | 1 | 304 (54103030400) |
| Wood | 2 | 7.01 (54107000701), 110 (54107011000) contiguous |
| Wyoming | 1 | 31 (54109003100) |
The 2027 round
Under section 70421 of Public Law 119-21 (July 4, 2025) zones are designated in 10-year rounds. For the first one, governors nominate from the IRS list of eligible low-income tracts during a 90-day period that began July 1, 2026 (to October 28, 2026 with an extension), Treasury certifies the nominations by December 28, 2026 at the latest, and the new zones run from January 1, 2027 to December 31, 2036. As of October 20, 2026 no 2027 designations have been published. The national Opportunity Zone lookup page sets out the new rules.
Other free address checks: the census tract lookup (income level, QCT and DDA) and the USDA eligibility map for West Virginia.
Questions
How many opportunity zones are in West Virginia?
55 census tracts (on 2010 boundaries) are designated Qualified Opportunity Zones in West Virginia: 52 low-income communities and 3 tracts designated as contiguous to one, per the IRS designations (Notice 2018-48).
Which West Virginia counties have opportunity zones?
30 counties have at least one designated tract. The most are in Jefferson (6), Kanawha (6), Berkeley (3), Mercer (3) and Monongalia (3). The table on this page lists every tract by county.
When do West Virginia opportunity zones expire?
The current designations end on December 31, 2028 (Rev. Proc. 2026-14). Zones from the new 2027 round run from January 1, 2027 to December 31, 2036.
Which West Virginia tracts can become 2027 opportunity zones?
Rev. Proc. 2026-14 lists 207 West Virginia tracts (2020 boundaries) as eligible for nomination, 207 of them entirely rural. The governor may nominate up to 25 percent of the state's low-income tracts (25 where a state has fewer than 100), and Treasury designates the nominated tracts. Enter an address above to see whether its tract is on the list.
How do I check whether a West Virginia address is in an opportunity zone?
Enter the address in the lookup on this page. It finds the address's census tract and checks it against the designated zones and the 2027 eligibility list. A point near a tract boundary can fall in the neighbouring tract, so confirm the tract before investing.
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Legal references
- IRS Notice 2018-48, designated Qualified Opportunity Zones
- IRS Announcement 2021-10, QOZ boundaries unaffected by 2020 census changes
- IRS Rev. Proc. 2026-14, nominating census tracts as 2027 Qualified Opportunity Zones
Lists as of October 20, 2026. Not tax or investment advice; confirm a tract with a tax adviser before investing through a Qualified Opportunity Fund.
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