The clock is real

Every date that matters for OZ 2.0

Governors are choosing the next decade's Opportunity Zones right now. Miss a state deadline and the next chance is 2036. Live countdowns below — all deadlines verified against state agencies, but states extend and shift dates without notice, so confirm before you rely on one.

📋 State input windows — all closed as of October 27, 2026

Jul 31 Alabama — competitive applications close 12:00 p.m. CT ADECA ↗

Jul 31 Arkansas — nomination portal closes 4:00 p.m. CT AEDC ↗

Jul 31 Iowa — community-partner nomination applications close IEDA ↗

Jul 31 Tennessee — local government recommendations due to TNECD (~11:59 p.m. CT, date approximate) TNECD ↗

Jul 31 Wisconsin — public input closes WEDC ↗

Aug 7 Maryland — county nominations to DHCD close (public input via form on the same page) DHCD ↗

Aug 7 District of Columbia — DMPED public feedback form closes DMPED ↗

Aug 28 New Hampshire — nominations close 4:00 p.m. ET (window opened mid-July) NH BEA ↗

Aug 28 California — GO-Biz/DOF public comment on draft OZ selections closes 11:59 p.m. PT (opened Aug 3) GO-Biz ↗

Status as of October 27, 2026: Idaho reports that Treasury certified its 25 tracts (Idaho Commerce, Oct 1); Treasury itself has not yet published a certified list. States announcing submissions to Treasury: Arizona (Jul 7), Nebraska (Jul 22, 28 tracts), the U.S. Virgin Islands (Jul 24, all 18 eligible tracts), Texas (Sep 4, 608), South Carolina (Sep 23), Indiana (Sep 25, 126), Utah (Sep 24, 37), Colorado (Sep 28, 91), Delaware (Sep 28, 25), Massachusetts (Oct 2, 104), Washington (Oct 8, 99), and Alaska (25); Georgia has published a 235-tract nomination list. New Jersey, Pennsylvania, and Oregon say they are filing under the extension to Oct 28. New York has announced no public process (it may nominate up to 429 of its 1,716 eligible tracts). Trackers report more filers that we have not confirmed on state sources. Request the full 56-jurisdiction directory →

🏛️ Federal timeline

Jul 1 Nomination window opened — governors began submitting tracts to Treasury passed

Sep 28 90-day nomination period ends — the statutory base deadline; Treasury treats earlier submissions as received on this date

Oct 28 Extension deadline — last day to file or change nominations under the single 30-day extension; Treasury says modification requests after Oct 28 "will be denied"

Oct–Dec Treasury certification — Treasury's 30-day consideration period. Idaho reports the first certification (Oct 1); as of October 27, 2026, Treasury has published no certified list rolling

Nov 27 Certification deadline — latest date for Treasury to certify nominations, unless a governor requested the 30-day extension

Dec 28 Certification outer bound — latest date where a governor requested the 30-day extension of Treasury's review

By Dec 31 Designated-zone list expected — Treasury and the IRS say they expect to issue guidance identifying the designated zones before January 1, 2027 expected

Jan 1 '27 OZ 2.0 designations take effect — new zones live for 10 years; rolling 5-year deferral and 10% (30% rural) basis step-ups begin for new investments

📅 The long horizon

Dec 31 '28 OZ 1.0 designations expire — the original 2018 zones sunset (Puerto Rico's end Dec 31, 2027). Under IRS Notice 2026-40, property acquired after 2026 generally qualifies only in zones designated after July 4, 2025, with narrow transition exceptions

Dec 31 '36 OZ 2.0 designations expire — the next decennial nomination round opens July 1, 2036