Opportunity zone lookup by address
Enter a US street address to see whether it is in one of the 8,764 census tracts designated as Qualified Opportunity Zones, which stay designated until December 31, 2028 (December 31, 2027 in Puerto Rico), and whether its tract is on the IRS list of tracts eligible for nomination in the new 2027 round. Checked against the official designations when you search.
The 2027 round under the 2025 tax law
Section 70421 of Public Law 119-21, enacted July 4, 2025, turned Opportunity Zones into repeating 10-year designations. The IRS set out the first round in Rev. Proc. 2026-14:
- Who can be nominated: a low-income community tract whose median family income is no more than 70 percent of the metropolitan (or, outside a metro area, statewide) median, or which has a poverty rate of at least 20 percent and a median family income no more than 125 percent of that median. Non-low-income contiguous tracts can no longer be designated.
- How many: up to 25 percent of a state's low-income tracts, or 25 tracts where the state has fewer than 100.
- The list: 25,332 tracts eligible for nomination, 8,334 of them entirely rural, on 2020 census tract boundaries.
- Dates: governors nominate during a 90-day period that began July 1, 2026 (to October 28, 2026 with a 30-day extension); Treasury certifies within 30 days of receiving a nomination, by December 28, 2026 at the latest with an extension. The new zones run from January 1, 2027 to December 31, 2036.
- Puerto Rico: the rule that made every low-income tract there a zone was removed; the governor now nominates up to 25 percent, and the current Puerto Rico zones end December 31, 2027.
As of October 20, 2026 no 2027 designations have been published, so the lookup shows whether a tract is eligible for nomination, never that it is a 2027 zone.
Designated opportunity zones by state
The designated tracts of IRS Notice 2018-48 and Notice 2019-42, and the tracts the Rev. Proc. 2026-14 Appendix lists as eligible for 2027 nomination. Each state page lists its designated tracts by county.
| State or territory | Designated tracts | Eligible for 2027 nomination |
|---|---|---|
| Alabama | 158 | 563 |
| Alaska | 25 | 32 |
| American Samoa | 16 | 16 |
| Arizona | 168 | 500 |
| Arkansas | 85 | 310 |
| California | 879 | 2,469 |
| Colorado | 126 | 360 |
| Connecticut | 72 | 243 |
| Delaware | 25 | 61 |
| Washington, DC | 25 | 66 |
| Florida | 427 | 1,360 |
| Georgia | 260 | 942 |
| Guam | 25 | 20 |
| Hawaii | 25 | 88 |
| Idaho | 28 | 80 |
| Illinois | 327 | 950 |
| Indiana | 156 | 501 |
| Iowa | 62 | 175 |
| Kansas | 74 | 210 |
| Kentucky | 144 | 545 |
| Louisiana | 150 | 620 |
| Maine | 32 | 78 |
| Maryland | 149 | 451 |
| Massachusetts | 138 | 410 |
| Michigan | 288 | 856 |
| Minnesota | 128 | 289 |
| Mississippi | 100 | 404 |
| Missouri | 161 | 523 |
| Montana | 25 | 58 |
| Nebraska | 44 | 112 |
| Nevada | 61 | 195 |
| New Hampshire | 27 | 53 |
| New Jersey | 169 | 516 |
| New Mexico | 63 | 257 |
| New York | 514 | 1,702 |
| North Carolina | 252 | 807 |
| North Dakota | 25 | 37 |
| Northern Mariana Islands | 20 | 19 |
| Ohio | 320 | 1,032 |
| Oklahoma | 117 | 413 |
| Oregon | 86 | 229 |
| Pennsylvania | 300 | 866 |
| Puerto Rico | 863 | 712 |
| Rhode Island | 25 | 55 |
| South Carolina | 135 | 445 |
| South Dakota | 25 | 52 |
| Tennessee | 176 | 507 |
| Texas | 628 | 2,420 |
| Utah | 46 | 147 |
| Vermont | 25 | 24 |
| Virgin Islands | 14 | 18 |
| Virginia | 212 | 607 |
| Washington | 139 | 394 |
| West Virginia | 55 | 207 |
| Wisconsin | 120 | 306 |
| Wyoming | 25 | 20 |
How the lookup works
The address is matched to a location. The lookup reads the 2010 census tract at that point and checks it against the designated list, and reads the 2020 tract for the 2027 nomination list. If the data cannot be retrieved, the designated status is shown as not determined, never as “not in a zone”. A point near a tract boundary can fall in the neighbouring tract, so confirm the tract before investing. The same answer also carries the tract's income level and QCT and DDA status, shown in full on the census tract lookup.
Questions
How do I know if a property is in an opportunity zone?
Find the census tract the property is in and check it against the designated list. The lookup above does both: it matches the address, reads its 2010 census tract (the boundaries the designated zones keep) and checks it against the 8,764 tracts designated in IRS Notice 2018-48 and Notice 2019-42.
When do the current opportunity zones expire?
The 2018 designations end on December 31, 2028. Puerto Rico's zones, which were deemed designated under the Bipartisan Budget Act of 2018, end on December 31, 2027 (Rev. Proc. 2026-14, section 2.02).
What changed for opportunity zones in the 2025 tax law?
Section 70421 of Public Law 119-21 (July 4, 2025) set up new 10-year designation rounds. Governors nominate low-income census tracts, now defined more narrowly by median family income and poverty rate, without the old contiguous-tract option, and up to 25 percent of a state's low-income tracts (25 tracts where a state has fewer than 100). The first new zones run from January 1, 2027 to December 31, 2036. Puerto Rico's automatic designation rule was removed.
Is a tract eligible for 2027 nomination an opportunity zone?
No. Rev. Proc. 2026-14 lists 25,332 tracts that are eligible for nomination as 2027 zones, 8,334 of them entirely rural. A tract becomes a 2027 zone only if the governor nominates it and Treasury certifies the nomination. Nominations were due 90 days after July 1, 2026, or by October 28, 2026 with a 30-day extension, and Treasury's certification deadline runs to December 28, 2026 at the latest.
Why does the lookup use 2010 census tracts?
The 2018 zones were designated on 2010 census tracts, and IRS Announcement 2021-10 says their boundaries are unaffected by the 2020 census changes. The 2027 round uses 2020 tract boundaries, which Rev. Proc. 2026-14 says are controlling for the whole 2027 designation period. The lookup reads both tracts for the address.
Where is the official list of opportunity zones?
The designated tracts are listed in IRS Notice 2018-48 and Notice 2019-42 (two more Puerto Rico tracts), and the tracts eligible for the 2027 round are in the Appendix to Rev. Proc. 2026-14. The lookup above and the state pages below show them by address and by county.
Legal references
- IRS Notice 2018-48, designated Qualified Opportunity Zones
- IRS Notice 2019-42, two additional Puerto Rico 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
Facts as of October 20, 2026. Not tax or investment advice. Confirm the tract with a tax adviser before investing through a Qualified Opportunity Fund.
Buying property in a zone? Order a title search: owner of record, deeds, open mortgages and liens, $49 per report.