How to check if a property is in an Opportunity Zone

You check by finding the census tract that contains the property and confirming that tract is on Treasury's list of designated Qualified Opportunity Zones.^1,2 An Opportunity Zone is a population census tract that a governor nominated and Treasury certified, so the tract number is the only thing that matters. ZIP codes, city limits and county names do not decide it.

For a single building this takes a few minutes. For a large land assemblage or a data center campus, it takes a GIS overlay of the parcel boundaries on tract boundaries, because a site can cross a tract line.

Use the U.S. Census Bureau's free Census Geocoder: choose Find Geographies, search by address, and read the census tract from the results.^3,4 The results list the state, county, tract and block, along with other geographies such as congressional district.

• The full tract identifier (GEOID) is 11 digits: a 2-digit state code, a 3-digit county code and a 6-digit tract code.⁴
• Batch mode accepts a CSV of up to 10,000 addresses, with no header row, and returns state, county and tract codes for each.⁴
• Set the geography vintage to match the list you are checking. Tract boundaries are redrawn at each decennial census, so the same address can carry different tract numbers in different vintages.
• If the Geocoder cannot match a rural address, drop a pin on a map tool or use parcel coordinates instead of the street address.

For more on how tracts work, see census tracts and Opportunity Zones.

The CDFI Fund's CIMS mapping tool is the standard public map of designated zones, and the CDFI Fund also posts a spreadsheet and GIS shapefile of designated tracts.^1,2 The CDFI Fund describes its spreadsheet as a convenience copy. The official designations are the lists the IRS publishes.¹

Third-party maps, such as the Novogradac mapping tool, add useful overlays (likely-eligible tracts for the new map, rural flags and investment data), but they are not official.¹² Use them to screen, then confirm against the government source. Our guide to Opportunity Zone maps and data tools compares the main options.

For new investments, the map that matters is the one that takes effect January 1, 2027 and runs through December 31, 2036.^5,6 Governors had 90 days from July 1, 2026 to nominate tracts, with one 30-day extension to about October 28, 2026 (reported as automatic unless a jurisdiction opted out), and Treasury then certifies the nominations.^5,8

As of October 20, 2026 there was no consolidated national list of the new zones. At least 16 of 56 jurisdictions had submitted nominations by the September 28 deadline.⁸ Some states have published their nominations, including a 605-tract list in Texas and 99 tracts announced by Washington's governor on October 8, 2026.^9,10 The Idaho Business Review reported on October 2, 2026 that Treasury had certified Idaho's 25 tracts.¹¹

If a tract is on today's map but not on the new one, be careful. Notice 2026-40 says property acquired after 2026 in a zone that is not redesignated generally does not qualify as qualified opportunity zone business property.^6,7 The exceptions are narrow, such as a working capital plan adopted before December 31, 2026 with at least 10% of the working capital received and 5% spent by that date.⁷ Today's zones generally expire December 31, 2028 (December 31, 2027 in Puerto Rico).⁷ For a new 2027 project, treat a tract as usable only when it appears on the certified new list. See the new Opportunity Zone maps taking effect in 2027.

A property that crosses a tract line needs a parcel-level analysis, because only the part inside a designated tract is in the zone. Download tract boundaries (TIGER/Line shapefiles) and overlay them on the county's parcel layer to see how much of the site, by area and by expected cost, falls inside.

The Treasury regulations in 26 CFR 1.1400Z2(d)-1 and related sections address real property that straddles a zone boundary and, in some cases, allow a straddling parcel to be treated as located in the zone.¹³ The conditions are technical, so apply the rule with counsel before you close on a site. For a phased campus, the cleanest answer is a site that sits wholly inside one or more designated tracts.

Mobile and movable assets have their own test. The IRS FAQ explains that tangible property used in a zone on at least 70% of days counts as used substantially in the zone.¹⁴ That rarely matters for buildings but can matter for construction equipment or mobile generation.

Check the IRS list of zones composed entirely of rural area: Notice 2025-50 identified 3,309 of the 8,764 zones on the current map, and Rev. Proc. 2026-14 flagged 8,334 of the 25,332 tracts eligible for the new map.^15,5 Rural status matters for two benefits: the 50% substantial improvement threshold for property in such zones and the 30% step-up for a Qualified Rural Opportunity Fund.

A rural area is anywhere other than a city or town of more than 50,000 people and the urbanized area next to it. A tract has to be entirely rural. Partly rural is not enough.

No. Location is the first test, not the only one. The tax benefits go to investors who put eligible capital gains into a Qualified Opportunity Fund within 180 days, and the fund or its operating business must then meet the asset, income and property rules.

• The property must be acquired by purchase from an unrelated party, or leased on market terms.
• It must meet the original use requirement (new construction, or a building vacant at least three years) or be substantially improved within 30 months.
• The fund must pass the 90% asset test, and a subsidiary business must pass the 70% tangible property test and the 50% gross income test.
• Selling land that sits in a zone gives the seller no Opportunity Zone benefit by itself. The benefit belongs to the buyer's investors. See Opportunity Zones for landowners.

For data center sites, add power, fiber and permitting checks to the zone check. See data center site selection inside Opportunity Zones.