What happened
On October 1 and 2, 2026, Idaho announced that Treasury had approved all 25 tracts it nominated. That makes them the first official zones under OZ 2.0, the permanent version of the program. Nine of the tracts are rural and 16 are urban. Like every OZ 2.0 zone, they take effect January 1, 2027.
Idaho was one of the first states to file. It submitted its list in September and did not take the 30-day extension Treasury offered.
“So the new map isn’t coming. It’s here.”
What it means for you
- Certified is final. On our map, certified tracts are dark green. Nominated tracts are lighter green: the state picked them, but Treasury has not signed off yet.
- A tract that is only in OZ 2.0 is not a zone until January 1, 2027. In Ashley’s words, you can’t buy property there before then and count on it qualifying.
- Rural tracts carry a bigger benefit under OZ 2.0: a 30% reduction of the deferred gain after five years in a qualified rural fund, instead of 10%. See rural Opportunity Zones.
What comes next
New Hampshire became the second state with certified zones on October 27. State trackers expect most remaining states to hear from Treasury between late November and late December. We update certifications on the OZ map as they come in.
General information, not tax or legal advice. Rules change, and your facts change the answer.