Methodology

Where our data comes from

Every layer on the QWOZ maps and every input to the calculator, with its official source, how we check it, and what is still missing. Federal lists last checked October 27, 2026.

At a glance

QOZ 1.0 designated zones — 8,764 census tracts (2010 tracts), from IRS Notices 2018-48 and 2019-42.
QOZ 2.0 eligible tracts — 25,461 tracts, 8,362 of them rural (2020 tracts), from the U.S. Treasury list of September 23, 2026.
Prospective 2027 zones — 3,061 tracts that 23 states, D.C. and the U.S. Virgin Islands have published as their selections, from official state sources (October 27, 2026 update).
Tract boundaries — U.S. Census Bureau cartographic boundary files.
Calculator — federal Opportunity Zone rules plus 2026 capital-gains rates and Opportunity Zone conformity for all 50 states and D.C.
Street map — © OpenStreetMap contributors, served by OpenFreeMap.

Eligible is not designated. A tract becomes a 2027 Opportunity Zone only when its governor nominates it and the U.S. Treasury certifies it.

QOZ 1.0: the 2018 designated zones

What it is: the 8,764 census tracts designated in 2018 (8,566 low-income communities and 198 contiguous tracts). They stay designated through December 31, 2028 (Puerto Rico’s through December 31, 2027).
Official source: IRS Notice 2018-48 (8,762 tracts), as amplified by IRS Notice 2019-42 (2 more Puerto Rico tracts).
Cross-check: matched tract for tract against the CDFI Fund’s Designated Qualified Opportunity Zones list (December 14, 2018). The federal ArcGIS layer shows 8,765 because it carries one Virginia tract under both its old and new county code; we follow the IRS notice.
Tract vintage: 2010 census tracts. Designated boundaries do not change with the 2020 census (IRS Announcement 2021-10).

QOZ 2.0: tracts eligible for 2027 designation

What it is: the 25,461 low-income census tracts Treasury lists as eligible for nomination as 2027 Opportunity Zones, in all 50 states, D.C., Puerto Rico and the four island areas. 8,362 are rural, meaning the tract is made up entirely of a rural area.
Official source: U.S. Treasury Office of Tax Policy, “Eligible LICs for Nomination as 2027 QOZs” (September 23, 2026), linked from Treasury’s Qualified Opportunity Zones data page.
What changed in September: the list adds 129 tracts (28 of them rural) to the 25,332 in the Rev. Proc. 2026-14 appendix of April 6, 2026. Every appendix tract is still eligible, with the same rural flag.
Tract vintage: 2020 census tracts. Connecticut uses the tract codes of its 2022 planning regions, as Treasury’s data does.
Still current? Yes, as of October 27, 2026: Treasury’s page still links the September 23 list, and the IRS and CDFI Fund Opportunity Zone pages link no newer list.

Prospective 2027 zones: the states’ published selections

What it is: tracts that states, D.C. and territories have published as their 2027 selections — certified, submitted to Treasury, final, draft or preliminary. Most still await Treasury certification, and drafts can change.
October 27, 2026 update: 3,061 tracts from 25 jurisdictions (23 states, D.C. and the U.S. Virgin Islands): 1,753 submitted to Treasury (14 jurisdictions), 1,012 on draft lists (7), 246 on final state lists (2), 25 on a preliminary list (1), and 25 that Idaho reports Treasury has certified (1).
Official sources only: each list comes from a state agency or governor’s page, file or public ArcGIS map layer. News reports and third-party trackers are leads, never proof.
Two independent extractions: each state’s list is extracted twice, independently, and the two must match exactly before it is published.
Checked against Treasury’s list: every tract must be on the September 23, 2026 eligible list to be drawn. Tracts a state names that are not on it are kept on record but not drawn.
Checked against the cap: a state may nominate up to 25% of its eligible tracts (rounded up), or 25 if that is more. A list over the cap is held back for review.
Unannounced lists: the lists for North Carolina, Maryland, South Carolina and Iowa come from public state map layers that the states have not formally announced. Our maps show them with a note saying so.
Left out: Nevada. A draft list appears in a map linked from the state’s page, but we could not confirm it is the state’s official draft. New Jersey, Ohio and Oregon have said they would file by the October 28 extension deadline but have not published a list.
How often: state lists are checked regularly against official sources. The date of the last change is shown on Key Dates, along with each state’s current status.

State-by-state sources (October 27, 2026 update)

A snapshot of the sources behind the layer. Statuses move as states file and Treasury certifies; Key Dates has the current picture.

Alaska — submitted to Treasury, Oct 13, 2026 · 25 tracts · Alaska Business Initiative map data (DCCED) · Alaska DCCED announcement
Arizona — submitted to Treasury, Oct 26, 2026 · 127 tracts · Arizona Commerce Authority list (PDF) · Arizona Commerce Authority page
Arkansas — draft list, Aug 27, 2026 · 78 tracts · AEDC map layer · AEDC map item
California — draft list, Aug 3, 2026 · 560 tracts · Dept. of Finance recommendations (XLSX) · GO-Biz page
Colorado — submitted to Treasury, Sep 28, 2026 · 91 tracts · OEDIT program page · OEDIT announcement
Delaware — submitted to Treasury, Sep 28, 2026 · 25 tracts · Governor's announcement
District of Columbia — preliminary list, Jul 15, 2026 · 25 tracts · DMPED presentation (PDF) · DMPED page
Georgia — submitted to Treasury, Oct 15, 2026 · 238 tracts · DCA map layer · DCA program page
Idaho — certified (reported by the state), Oct 1, 2026 · 25 tracts · Idaho Commerce page · Idaho Commerce announcement
Indiana — submitted to Treasury, Sep 25, 2026 · 126 tracts · IEDC list · IEDC document
Iowa — final state list, Oct 6, 2026 · 44 tracts · IEDA map layer · IEDA map
Unannounced: From Iowa Economic Development's public map layer of approved tracts. Iowa has not formally announced the list; its page says 44 tracts will become designated.
Maryland — submitted to Treasury, Oct 9, 2026 · 114 tracts · DHCD map layer · DHCD map
Unannounced: From Maryland DHCD's public map layer. The state has not formally announced the list on its website.
Massachusetts — submitted to Treasury, Oct 2, 2026 · 104 tracts · Mass.gov list (CSV) · Mass.gov program page
Montana — draft list, Sep 22, 2026 · 20 tracts · Montana map layer · Montana map item
Nebraska — submitted to Treasury, Jul 22, 2026 · 28 tracts · Nebraska state GIS layer · Governor's announcement
North Carolina — final state list, Sep 14, 2026 · 202 tracts · NC Commerce map layer · NC Commerce page
Unannounced: From NC Commerce's public map layer. North Carolina has not formally announced its list; it says it will share its zones once Treasury certifies them.
North Dakota — draft list, Oct 14, 2026 · 25 tracts · North Dakota map layer · North Dakota map item
Oklahoma — draft list, Oct 27, 2026 · 104 tracts · Oklahoma map layer · Oklahoma Commerce page
Pennsylvania — draft list, Oct 7, 2026 · 208 tracts · DCED map layer · DCED page
South Carolina — submitted to Treasury, Sep 23, 2026 · 113 tracts · SC Commerce map layer · Governor's announcement
Unannounced: From SC Commerce's "Submitted Tracts" web map. The governor's Sept. 23 announcement did not list the tracts.
Texas — submitted to Treasury, Sep 4, 2026 · 608 tracts · Governor's office list (PDF) · Governor's office page
U.S. Virgin Islands — submitted to Treasury, Jul 24, 2026 · 18 tracts · Governor's announcement
Utah — submitted to Treasury, Sep 24, 2026 · 37 tracts · Utah announcement · Utah program page
Vermont — draft list, Jul 15, 2026 · 17 tracts (25 published; 8 not on Treasury's eligible list, not drawn) · Vermont map data · ACCD page
Washington — submitted to Treasury, Oct 8, 2026 · 99 tracts · Commerce map layer · Governor's announcement (Commerce)

Tract boundaries

Zone shapes come from the U.S. Census Bureau’s cartographic boundary files (1:500,000):

QOZ 1.0: 2010 census tracts; for American Samoa, Guam, the Northern Mariana Islands and the U.S. Virgin Islands, which have no 2010 file, the 2018 files that carry the same tracts.
QOZ 2.0 and prospective 2027: 2020 census tracts.
Connecticut (QOZ 2.0): 2022 census tracts.

These files are simplified for mapping, so edges are approximate and will not line up exactly with parcel lines. The same tract number can cover a different area in 2010 and 2020. To confirm a specific property, check its tract with the official sources.

ZIP codes and city names (members)

The ZIP codes and city names in members’ search and tables are approximate associations we compiled for each tract. They are not part of the official lists. Gaps are listed below.

QOZ Timing Calculator

Federal rules: Internal Revenue Code section 1400Z-2 as amended by the One Big Beautiful Bill Act (2025), and IRS Notice 2026-40 (transitional guidance). The default federal rate, 23.8%, is the top long-term capital-gains rate (20%) plus the 3.8% net investment income tax.
State taxes: 2026 top capital-gains rates and Opportunity Zone conformity for all 50 states and D.C., from a July 2026 review of state law and tax-agency guidance. 29 jurisdictions conform, 9 conform in part, 5 do not (California, Mississippi, New York, North Carolina and Washington), and 8 have no state tax on these gains.
How often: rates and conformity change with state legislation; we re-check them before major updates and correct them when a change is found.

Key Dates

Federal dates follow Treasury’s Rev. Proc. 2026-14 and Treasury announcements. State dates and statuses are checked against the state agency pages linked on Key Dates.

Map software and street map

Map viewer: MapLibre GL JS 4.7.1, open source under the BSD 3-Clause license.
Zone layers: vector tiles QWOZ builds from the sources on this page.

Licensing and attribution

Federal data from the IRS, Treasury, the CDFI Fund and the Census Bureau are works of the U.S. government and are in the public domain in the United States.
State lists are public records published by each state. Cite the state source when you rely on one.
OpenStreetMap data is available under the Open Database License and must be credited to “© OpenStreetMap contributors”; MapLibre GL JS is BSD-licensed.
QWOZ’s tiles, cross-checks and presentation are our own work; the underlying official data stays public.

Known gaps

Treasury has not yet published a certified list of 2027 zones. Idaho’s certification is reported by the state; no Treasury, IRS or CDFI Fund publication confirms it yet.
The prospective layer is not complete: some states have not published a list, and drafts can change before they are filed.
115 of the 129 tracts Treasury added in September 2026 have no ZIP or city mapping yet.
Puerto Rico tracts have ZIP codes but no city names (712 on the QOZ 2.0 list, 863 on QOZ 1.0); most tracts in the island areas have none either.
Map shapes are simplified; see Tract boundaries above.
Ownership, demographic, infrastructure and market layers are not live yet; they are marked “coming soon” on our pricing.

Corrections

Found a tract or date that doesn’t match the official source? Write to leads@qwoz.ai with the tract number or link and we will check it.

Not tax advice. QWOZ provides data and software, not tax, legal or investment advice. Verify a tract’s designation status with official IRS and Treasury sources and confirm your plans with a qualified adviser before you invest.