The OZ 2.0 map is no longer a guess. The extended deadline for governors to nominate census tracts closed on October 28, 2026, and every state and territory has now filed its list. Two states are certified. The rest are with Treasury. Here is what that means for your property, your project, and your 2026 gain.
Where the OZ 2.0 map stands today
- Nominations are closed. Governors had 90 days from July 1 to nominate tracts, plus one 30-day extension that ran out on October 28. Public trackers show all 56 states and territories have filed, about 6,575 tracts in all.
- Two states are certified. Treasury approved Idaho’s 25 tracts in early October, the first OZ 2.0 zones in the country. New Hampshire’s 25 tracts followed on October 27.
- Everyone else is in review. Treasury has 30 days to certify a state’s list and can take 30 more. States that filed on time should hear by late November. The October 28 filers should hear by late December.
- Every new zone starts January 1, 2027, no matter when Treasury signs off. The new map runs through December 31, 2036.
“So the new map isn’t coming. It’s here.”
Ashley Tison
How the new map compares to the original zones
It is smaller and more targeted. The original map from 2018 has about 8,760 zones. The new one lands around 6,575, because the income test got tighter and states can no longer pick neighboring tracts that don’t meet the test on their own.
| Original zones (OZ 1.0) | OZ 2.0 map | |
|---|---|---|
| Number of zones | About 8,760 | About 6,575 nominated |
| Income test | Median family income at or below 80%, or 20% poverty | Median family income at or below 70%, or 20% poverty with income at or below 125% |
| Neighboring tracts | Some allowed | Not allowed |
| In effect | Through December 31, 2028 | January 1, 2027 to December 31, 2036 |
A few of the state lists: Texas nominated about 600 tracts, Washington 99, and Idaho, New Hampshire, Alaska, and Delaware 25 each. For the full side by side, see OZ 1.0 vs OZ 2.0.
Nominated vs certified on the OZ 2.0 map
A nominated tract is the governor’s pick. A certified tract is Treasury’s final yes. Until a state is certified, its list can still change, so our OZ map shows both and labels them clearly. We update it as each state comes through.
Here is the part people trip on. Neither one is an Opportunity Zone yet. A certified OZ 2.0 tract does not become a zone until January 1, 2027.
What to do now
- Look up the address. Put it into the OZ map and check both layers, the original zones and the OZ 2.0 map.
- If your tract is only on the new map, don’t buy there in 2026 and count on it qualifying. The clock starts January 1, 2027.
- If your project is in an original zone that didn’t make the new map, Notice 2026-40 says the IRS intends to propose a December 31, 2026 deadline for a written working capital plan, with at least 10% of the money received and 5% spent. See how the plan works.
- If you have a 2026 gain, count your 180 days. See can a 2026 gain use OZ 2.0.
OZ 2.0 map FAQ
When will the OZ 2.0 map be final?
Treasury is expected to finish certifying states by late December 2026. States that filed on time should hear by late November, and the October 28 filers by late December. The new zones take effect January 1, 2027 either way.
Is my property in an OZ 2.0 zone?
Look up the address on the OZPros OZ map. If the tract is certified, it is final. If it is nominated, it is the state’s pick waiting on Treasury. Either way, it is not an Opportunity Zone until January 1, 2027.
Do the original Opportunity Zones still count?
Yes. The original zones stay designated through December 31, 2028 (December 31, 2027 in Puerto Rico). But under Notice 2026-40, the IRS intends to propose that new property bought after 2026 in an original zone that is not on the new map generally won’t qualify unless the business has a written working capital plan in place by December 31, 2026.
Can I invest a 2026 gain in an OZ 2.0 zone?
Only if your 180 days reach into 2027. Counting the sale date as day one, a sale on or after July 9, 2026 reaches January 4, 2027 or later, so that gain can wait and go into an OZ 2.0 fund. A sale from July 6 to 8 is a close call worth checking with your advisor.
Sources
- OpportunityZones.com OZ 2.0 State Tracker
- Idaho Business Review: US Treasury approves Idaho Opportunity Zone 2.0 nominations
- Treasury approves New Hampshire Opportunity Zones (October 27, 2026)
- IRS Notice 2026-40
Want to know what the new map means for your gain or your project? Book a free 15-minute call.
General information, not tax or legal advice. Rules change, and your facts change the answer.