Pending, no official count yet

Alabama Opportunity Zones 2.0

As of October 12, 2026, Alabama has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Alabama has 563 eligible tracts and may nominate up to 141, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.

Alabama has 563 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.

563
Eligible Tracts (OZ 2.0)
302
Of which rural
141
Nomination cap (max)
Closed July 31, 2026 at 12:00 p.m. (applications by email)
Community Deadline
Median Household Income
$39,834
Median Home Value
$106,100
Avg Poverty Rate
28.1%
Filed
Pending, no official count yet

Current status

Pending, no official count yet (checked October 12, 2026).

We have not found an official Alabama or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.

Eligible: 563 tracts (302 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 141 (25%, rounded up). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).

Sources: Alabama Department of Economic and Community Affairs (ADECA) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Alabama OZ 2.0 Selection Process

Alabama has 563 census tracts eligible for Opportunity Zone 2.0 designation under OBBBA's tightened low-income community criteria. ADECA says it will be able to select 141 of them — the 25% federal cap — compared with 158 Opportunity Zones designated on the original 2018 map. New OZ 2.0 designations take effect January 1, 2027. Eligible is not designated: no 2.0 slate has been published.

Alabama's Department of Economic and Community Affairs (ADECA) is running the nomination process. The official Opportunity Zones Program page says ADECA has finalized nomination forms and guidance, and that qualifying tracts will go through a competitive selection process in the coming months.

ADECA hosted a workshop on June 30, 2026 to review the application materials. Applicants were told to submit completed applications by July 31 at 12:00 p.m. to OpportunityZones@adeca.alabama.gov. In a September 1 recrawl, the ADECA page still uses future-tense "will have until July 31" language; the stated noon deadline has passed, no extension is announced, and no results slate has been published.

What ADECA published (re-verified September 1, 2026):

What is not published:

  • No governor slate or draft list of 2.0 tracts
  • No downloadable 2026 eligible-tract list on the ADECA page
  • No extension of the July 31 noon deadline
  • The interactive map on the ADECA page is the original OZ 1.0 map, not a 2026 eligible-tract tool

Federal clock: Governor Kay Ivey had until September 28, 2026 to submit nominations to the U.S. Treasury (a single 30-day extension to October 28, 2026 was available under IRS Rev. Proc. 2026-14). That is the federal CEO deadline, not a reopened Alabama community window.

We'll update this page when ADECA publishes a 2.0 slate. If you're aware of a published results list we've missed, please contact us.

Sources: ADECA — Opportunity Zones Program.

Visit Alabama Department of Economic and Community Affairs (ADECA) →

Where Alabama is in the process

Criteria published
Complete
Community input
Closed July 31, 2026 at 12:00 p.m. (applications by email)
Governor submits
Not yet confirmed (ext. to Oct 28, 2026)
Treasury certifies
Late 2026

Alabama census tracts list: Opportunity Zones by county

Every Alabama census tract that is either on the OZ 2.0 eligibility list (563 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 158 Alabama tracts (153 low-income, 5 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 198 2020 tracts fully and 1 partly (199 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).

Eligible is not designated. The governor can nominate up to 141 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.

Download the Alabama census tracts list (CSV) →

Autauga County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20701001020700Yes (rural)Yes
21101001021100Yes (rural)No
Baldwin County: 4 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
10201003010200NoYes
10401003010400NoYes
10501003010500NoYes
10601003010600Yes (rural)Yes
109.0301003010903Yes (rural)No
109.0601003010906Yes (rural)No
114.1101003011411Yes (rural)No
115.0101003011501NoYes
115.0301003011503NoYes
115.0401003011504NoYes
Barbour County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
950101005950100NoYes
950201005950200Yes (rural)No
950401005950400Yes (rural)No
950501005950500Yes (rural)No
950601005950600Yes (rural)No
950701005950700Yes (rural)No
950801005950800Yes (rural)No
950901005950900Yes (rural)No
Bibb County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
100.0501007010005NoYes
100.0601007010006Yes (rural)Yes
100.0801007010008Yes (rural)No
100.0901007010009Yes (rural)No
100.1001007010010Yes (rural)No
Blount County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
501.0501009050105Yes (rural)No
501.0601009050106Yes (rural)No
505.0101009050501Yes (rural)Yes
505.0201009050502NoYes
507.0201009050702Yes (rural)No
Bullock County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
952101011952100Yes (rural)No
9522.0101011952201Yes (rural)Yes
9522.0201011952202Yes (rural)Yes
952501011952500Yes (rural)No
Butler County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
952701013952700Yes (rural)No
952801013952800NoYes
952901013952900Yes (rural)No
953101013953100Yes (rural)No
953201013953200Yes (rural)No
953301013953300Yes (rural)No
953401013953400Yes (rural)No
Calhoun County: 16 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
201015000200Yes (rural)No
301015000300Yes (rural)No
401015000400Yes (rural)No
501015000500Yes (rural)No
601015000600Yes (rural)No
701015000700Yes (rural)Yes
801015000800Yes (rural)Yes
11.0201015001102Yes (rural)No
12.0201015001202Yes (rural)No
1301015001300Yes (rural)No
1401015001400Yes (rural)No
1601015001600Yes (rural)No
18.0101015001801Yes (rural)No
21.0101015002101Yes (rural)Yes
21.0501015002105Yes (rural)No
2201015002200Yes (rural)No
Chambers County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
953801017953800Yes (rural)No
953901017953900Yes (rural)No
9540.0201017954002Yes (rural)No
954301017954300NoYes
954601017954600Yes (rural)No
954701017954700Yes (rural)No
954801017954800Yes (rural)No
Cherokee County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9557.0101019955701Yes (rural)No
955901019955900NoYes
9561.0101019956101Yes (rural)No
Chilton County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
601.0301021060103NoYes
601.0401021060104Yes (rural)Yes
Choctaw County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
956701023956700Yes (rural)No
956801023956800NoYes
956901023956900Yes (rural)No
Clarke County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9576.0301025957603Yes (rural)No
957701025957700Yes (rural)No
9579.0101025957901Yes (rural)No
9579.0201025957902Yes (rural)Yes
9580.0301025958003Yes (rural)No
Clay County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
959001027959000Yes (rural)Yes
959101027959100Yes (rural)No
Cleburne (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
959601029959600NoYes
Coffee County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
10401031010400Yes (rural)No
10501031010500Yes (rural)No
10601031010600Yes (rural)No
10901031010900Yes (rural)Yes
11001031011000Yes (rural)No
112.0601031011206Yes (rural)No
11301031011300Yes (rural)No
Colbert County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20101033020100Yes (rural)No
20201033020200NoYes
20301033020300Yes (rural)No
20501033020500Yes (rural)No
207.0501033020705Yes (rural)No
209.0101033020901Yes (rural)No
21001033021000Yes (rural)No
Conecuh County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
960301035960300Yes (rural)No
960401035960400Yes (rural)Yes
960501035960500Yes (rural)No
960601035960600Yes (rural)No
Coosa County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
961001037961000Yes (rural)Yes
Covington County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
961701039961700Yes (rural)No
961801039961800Yes (rural)No
962001039962000Yes (rural)Yes
962501039962500Yes (rural)No
962601039962600Yes (rural)No
962701039962700Yes (rural)Yes
962801039962800Yes (rural)No
Crenshaw County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
963701041963700Yes (rural)Yes
963901041963900Yes (rural)No
Cullman County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
964801043964800NoYes
9650.0101043965001Yes (rural)Yes
9650.0201043965002Yes (rural)Yes
965301043965300Yes (rural)No
9654.0101043965401Yes (rural)No
Dale County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20501045020500Yes (rural)No
20701045020700Yes (rural)Yes
208.0101045020801Yes (rural)No
208.0201045020802Yes (rural)No
211.0201045021102Yes (rural)No
21401045021400YesNo
Dallas County: 15 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9561.0101047956101Yes (rural)No
9561.0201047956102Yes (rural)No
9562.0101047956201Yes (rural)No
9562.0201047956202Yes (rural)No
956301047956300Yes (rural)No
956401047956400Yes (rural)No
956501047956500Yes (rural)Yes
956601047956600Yes (rural)No
9567.0201047956702Yes (rural)No
956901047956900Yes (rural)No
957001047957000Yes (rural)No
957101047957100Yes (rural)No
957201047957200Yes (rural)No
9573.0101047957301Yes (rural)No
9573.0201047957302Yes (rural)No
DeKalb County: 13 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9601.0101049960101Yes (rural)No
9601.0201049960102Yes (rural)No
960201049960200Yes (rural)No
9603.0201049960302Yes (rural)No
9606.0101049960601Yes (rural)No
9607.0101049960701Yes (rural)No
9607.0301049960703Yes (rural)No
960801049960800Yes (rural)No
960901049960900Yes (rural)Yes
961001049961000Yes (rural)No
961101049961100Yes (rural)No
961301049961300Yes (rural)No
961401049961400Yes (rural)No
Elmore County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
304.0101051030401Yes (rural)No
310.0101051031001NoYes
310.0201051031002Yes (rural)Yes
31201051031200Yes (rural)No
31301051031300NoYes
Escambia County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9698.0101053969801Yes (rural)No
9698.0201053969802Yes (rural)No
970201053970200Yes (rural)No
970301053970300Yes (rural)No
970401053970400NoYes
970601053970600Yes (rural)No
970701053970700Yes (rural)No
Etowah County: 13 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
201055000200Yes (rural)No
301055000300Yes (rural)No
501055000500Yes (rural)No
601055000600Yes (rural)No
701055000700Yes (rural)No
801055000800Yes (rural)No
901055000900Yes (rural)No
1001055001000Yes (rural)No
1201055001200Yes (rural)Yes
1301055001300Yes (rural)No
1701055001700Yes (rural)No
11101055011100Yes (rural)No
11201055011200Yes (rural)No
Fayette County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20201057020200Yes (rural)No
20301057020300Yes (rural)Yes
20401057020400Yes (rural)No
Franklin County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
972901059972900Yes (rural)No
973001059973000Yes (rural)No
973301059973300Yes (rural)No
973401059973400Yes (rural)No
973601059973600Yes (rural)No
9737.0101059973701Yes (rural)Yes
9737.0201059973702NoYes
9737.0301059973703Yes (rural)Yes
Geneva County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
50301061050300Yes (rural)Yes
50501061050500Yes (rural)No
Greene County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
60001063060000Yes (rural)No
601.0101063060101Yes (rural)No
601.0201063060102Yes (rural)No
60201063060200Yes (rural)Yes
Hale County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
40301065040300Yes (rural)No
404.0101065040401Yes (rural)Yes
404.0201065040402Yes (rural)Yes
Henry County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30201067030200Yes (rural)Yes
30301067030300Yes (rural)No
Houston County: 10 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
403.0201069040302YesNo
40601069040600YesNo
40701069040700YesNo
408.0201069040802YesNo
41001069041000YesNo
41101069041100YesNo
41201069041200YesNo
41401069041400YesNo
41501069041500YesYes
42001069042000YesNo
Jackson County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9501.0101071950101Yes (rural)No
950201071950200Yes (rural)No
9503.0201071950302Yes (rural)No
950401071950400Yes (rural)No
9506.0101071950601NoYes
9506.0201071950602Yes (rural)Yes
950701071950700Yes (rural)No
950801071950800Yes (rural)No
Jefferson County: 85 OZ 2.0 eligible, 33 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
101073000100YesYes
301073000300YesYes
401073000400YesYes
501073000500YesYes
701073000700YesYes
801073000800YesPartly
1101073001100YesNo
1201073001200YesYes
1401073001400YesYes
1501073001500YesYes
1601073001600YesYes
19.0201073001902YesYes
2001073002000YesNo
2101073002100YesNo
2201073002200YesYes
23.0301073002303YesYes
24.0101073002401NoYes
24.0201073002402YesYes
27.0101073002701NoYes
27.0201073002702YesYes
2901073002900YesYes
30.0101073003001NoYes
30.0201073003002NoYes
3101073003100YesNo
3201073003200YesYes
3301073003300YesNo
3401073003400YesNo
3501073003500YesNo
3601073003600YesNo
3701073003700YesNo
38.0201073003802YesNo
38.0301073003803YesNo
3901073003900YesYes
4001073004000YesNo
4201073004200YesYes
45.0101073004501YesYes
45.0201073004502YesYes
51.0101073005101YesNo
51.0301073005103YesNo
51.0401073005104YesNo
5201073005200YesNo
5501073005500YesNo
57.0201073005702YesNo
5801073005800YesNo
59.0501073005905YesNo
59.0701073005907YesNo
59.0801073005908YesNo
59.0901073005909YesNo
59.1001073005910YesNo
100.0101073010001YesNo
10101073010100YesNo
10201073010200YesYes
103.0101073010301YesNo
103.0201073010302YesNo
104.0101073010401YesNo
104.0201073010402YesNo
10501073010500YesNo
106.0401073010604YesNo
106.0501073010605YesNo
10901073010900YesNo
110.0201073011002YesNo
110.0301073011003YesNo
111.1001073011110YesNo
111.1201073011112YesNo
112.0501073011205YesNo
112.0801073011208YesNo
112.0901073011209YesYes
112.1001073011210YesNo
114.0101073011401Yes (rural)No
117.0901073011709NoYes
117.1001073011710NoYes
118.0401073011804YesNo
118.0501073011805YesNo
118.0601073011806YesNo
119.0101073011901YesNo
120.0301073012003NoYes
120.0401073012004NoYes
123.0401073012304YesNo
123.0601073012306YesNo
124.0201073012402YesNo
126.0201073012602YesNo
127.0101073012701NoYes
129.0801073012908YesNo
129.1901073012919YesNo
130.0201073013002YesNo
13101073013100YesYes
13201073013200YesNo
13301073013300YesNo
13401073013400YesNo
136.0101073013601YesNo
138.0101073013801YesNo
139.0101073013901YesNo
143.0101073014301YesNo
143.0401073014304YesNo
Lamar County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30001075030000Yes (rural)No
301.0101075030101Yes (rural)Yes
301.0201075030102NoYes
Lauderdale County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
10101077010100Yes (rural)Yes
10301077010300Yes (rural)No
10401077010400Yes (rural)No
10701077010700Yes (rural)No
10801077010800Yes (rural)No
109.0101077010901NoYes
109.0201077010902Yes (rural)Yes
11001077011000Yes (rural)No
Lawrence County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
979101079979100NoYes
9792.0101079979201Yes (rural)No
9792.0201079979202Yes (rural)No
Lee County: 21 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
402.0101081040201YesYes
402.0201081040202YesYes
40301081040300YesYes
404.0101081040401YesNo
406.0301081040603YesNo
406.0501081040605YesYes
406.0601081040606YesYes
406.0701081040607YesYes
40701081040700YesYes
408.0101081040801YesYes
408.0201081040802YesYes
409.0301081040903YesNo
409.0401081040904YesNo
411.0101081041101NoYes
411.0201081041102NoYes
411.0301081041103YesYes
411.0401081041104NoYes
41301081041300YesYes
41401081041400YesNo
41601081041600YesNo
417.0201081041702YesNo
420.0601081042006YesNo
420.0901081042009YesNo
421.0101081042101YesNo
Limestone County: 8 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
201.0401083020104Yes (rural)No
202.0101083020201Yes (rural)Yes
20301083020300Yes (rural)No
204.0201083020402Yes (rural)No
204.0301083020403Yes (rural)No
20501083020500Yes (rural)No
20601083020600NoYes
20701083020700Yes (rural)Yes
21001083021000Yes (rural)No
Lowndes County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
780801085780800NoYes
781001085781000Yes (rural)No
781101085781100Yes (rural)No
781201085781200Yes (rural)No
Macon County: 11 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
231401087231400Yes (rural)No
231501087231500Yes (rural)Yes
2316.0101087231601Yes (rural)No
2316.0201087231602Yes (rural)No
2316.0301087231603NoYes
231701087231700Yes (rural)No
231801087231800Yes (rural)No
231901087231900Yes (rural)No
232001087232000Yes (rural)No
232101087232100Yes (rural)No
232201087232200Yes (rural)Yes
232301087232300Yes (rural)No
Madison County: 26 OZ 2.0 eligible, 12 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
2.0301089000203YesYes
3.0101089000301YesNo
3.0201089000302YesNo
4.0301089000403YesNo
5.0101089000501YesNo
5.0201089000502YesNo
5.0301089000503YesNo
6.0101089000601YesNo
7.0101089000701YesNo
1201089001200YesNo
13.0101089001301YesYes
13.0201089001302YesNo
14.0301089001403YesYes
14.0401089001404NoYes
1501089001500YesYes
2101089002100YesYes
2201089002200YesNo
2301089002300YesNo
2401089002400YesNo
25.0101089002501YesYes
25.0201089002502YesNo
3001089003000YesYes
3101089003100NoYes
103.0301089010303Yes (rural)No
104.0301089010403Yes (rural)No
104.0401089010404Yes (rural)No
106.2501089010625YesYes
106.2601089010626YesYes
106.2701089010627NoYes
Marengo County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9729.0101091972901Yes (rural)Yes
9729.0201091972902Yes (rural)Yes
9730.0101091973001Yes (rural)No
9730.0201091973002Yes (rural)No
973101091973100Yes (rural)No
973201091973200Yes (rural)No
Marion County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9640.0101093964001Yes (rural)No
9640.0201093964002Yes (rural)No
964101093964100Yes (rural)No
9644.0101093964401NoYes
9644.0201093964402NoYes
964501093964500Yes (rural)Yes
9647.0101093964701Yes (rural)No
Marshall County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
301.0101095030101NoYes
301.0201095030102NoYes
306.0201095030602Yes (rural)No
307.0101095030701Yes (rural)No
308.0301095030803Yes (rural)No
308.0401095030804Yes (rural)No
310.0201095031002Yes (rural)No
31101095031100Yes (rural)No
Mobile County: 54 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
201097000200YesYes
4.0101097000401YesYes
4.0201097000402YesNo
501097000500YesNo
601097000600YesYes
7.0101097000701YesNo
8.0201097000802YesNo
9.0301097000903YesNo
10.0201097001002NoYes
1101097001100YesNo
1201097001200YesYes
13.0201097001302YesYes
1401097001400YesYes
15.0101097001501YesYes
15.0201097001502YesYes
1801097001800YesNo
19.0201097001902YesNo
2101097002100YesNo
2201097002200YesNo
23.0101097002301YesNo
2601097002600YesYes
2701097002700YesNo
2801097002800NoYes
2901097002900YesNo
32.0201097003202YesNo
32.0501097003205YesNo
32.0701097003207YesNo
34.0201097003402NoYes
34.0401097003404YesNo
34.0501097003405YesNo
34.0601097003406YesNo
36.0201097003602YesNo
36.0601097003606YesNo
36.0801097003608YesNo
37.0301097003703YesNo
39.0101097003901YesNo
39.0201097003902YesNo
4001097004000YesNo
4101097004100YesNo
4801097004800YesNo
4901097004900YesNo
5001097005000YesNo
5101097005100YesNo
5201097005200YesNo
5301097005300YesNo
5901097005900Yes (rural)No
6001097006000Yes (rural)No
61.0301097006103YesNo
63.0701097006307YesNo
64.0301097006403NoYes
69.0201097006902YesNo
69.0301097006903YesNo
71.0201097007102YesNo
7301097007300Yes (rural)No
7401097007400YesYes
7501097007500YesNo
7601097007600YesNo
7701097007700YesNo
Monroe County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
75801099075800Yes (rural)No
759.0101099075901Yes (rural)No
759.0201099075902Yes (rural)No
76001099076000Yes (rural)Yes
761.0201099076102Yes (rural)No
Montgomery County: 34 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
101101000100YesYes
201101000200YesYes
301101000300YesYes
401101000400YesNo
501101000500NoYes
601101000600YesYes
701101000700YesNo
1001101001000YesYes
1101101001100YesYes
1201101001200YesNo
1301101001300YesNo
1501101001500YesNo
1601101001600YesNo
1801101001800YesNo
2101101002100NoYes
22.0101101002201YesNo
22.0201101002202YesNo
2301101002300YesNo
2401101002400YesNo
2501101002500YesNo
2801101002800YesNo
29.0101101002901YesYes
29.0201101002902YesYes
3001101003000YesNo
3101101003100YesNo
33.0401101003304YesNo
51.0201101005102YesNo
53.0201101005302YesNo
54.0201101005402YesNo
56.0601101005606YesNo
56.1301101005613YesYes
56.1401101005614YesYes
5701101005700Yes (rural)No
59.0201101005902YesYes
6001101006000YesYes
6101101006100YesNo
Morgan County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
101103000100YesYes
601103000600YesNo
701103000700YesNo
901103000900YesNo
52.0201103005202Yes (rural)No
54.0501103005405Yes (rural)No
56.0201103005602Yes (rural)No
Perry County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
6870.0101105687001Yes (rural)Yes
6870.0201105687002Yes (rural)Yes
687101105687100Yes (rural)No
Pickens County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
50101107050100Yes (rural)Yes
50301107050300Yes (rural)No
504.0101107050401Yes (rural)No
Pike County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
1891.0101109189101Yes (rural)Yes
1891.0201109189102Yes (rural)Yes
189201109189200Yes (rural)No
189301109189300Yes (rural)No
Randolph County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
101111000100Yes (rural)No
201111000200Yes (rural)No
501111000500NoYes
601111000600Yes (rural)No
Russell County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30201113030200YesYes
30301113030300YesNo
304.0301113030403YesNo
304.0401113030404YesNo
306.0101113030601YesNo
30701113030700YesNo
30801113030800YesNo
309.0601113030906YesNo
Shelby County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
304.0701117030407Yes (rural)No
304.0801117030408YesNo
307.0301117030703NoYes
St. Clair County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
401.0901115040109Yes (rural)No
402.0801115040208NoYes
402.0901115040209NoYes
402.1101115040211Yes (rural)No
403.0201115040302Yes (rural)No
405.0801115040508Yes (rural)No
Sumter County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
113.0101119011301Yes (rural)Yes
113.0201119011302NoYes
11401119011400Yes (rural)No
11501119011500Yes (rural)No
11601119011600Yes (rural)No
Talladega County: 12 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
10401121010400Yes (rural)No
10501121010500Yes (rural)No
10601121010600Yes (rural)No
10901121010900Yes (rural)Yes
113.0101121011301Yes (rural)No
113.0201121011302Yes (rural)No
11401121011400Yes (rural)No
115.0201121011502Yes (rural)No
11601121011600Yes (rural)No
11701121011700Yes (rural)No
11801121011800Yes (rural)No
12001121012000Yes (rural)No
Tallapoosa County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
962101123962100Yes (rural)No
962201123962200Yes (rural)No
9623.0101123962301Yes (rural)Yes
9623.0201123962302NoYes
962601123962600Yes (rural)No
Tuscaloosa County: 25 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
103.0401125010304YesNo
104.0301125010403NoYes
104.0401125010404NoYes
10501125010500YesNo
108.0401125010804YesNo
114.0101125011401YesNo
114.0201125011402YesNo
11601125011600YesYes
117.0101125011701YesYes
117.0301125011703YesNo
11801125011800YesYes
119.0101125011901YesNo
119.0201125011902YesNo
120.0101125012001YesNo
120.0201125012002YesNo
121.0101125012101YesYes
121.0201125012102YesYes
123.0401125012304YesNo
123.0601125012306NoYes
123.0701125012307YesYes
124.0401125012404YesNo
124.0601125012406YesYes
124.0701125012407YesYes
124.0801125012408YesYes
125.0101125012501YesNo
12601125012600YesYes
12701125012700YesNo
12801125012800YesYes
Walker County: 11 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20101127020100Yes (rural)No
203.0101127020301Yes (rural)No
20401127020400NoYes
20601127020600Yes (rural)No
20701127020700Yes (rural)No
208.0101127020801Yes (rural)No
21101127021100Yes (rural)No
21301127021300Yes (rural)No
21401127021400Yes (rural)No
21501127021500Yes (rural)No
21801127021800Yes (rural)No
21901127021900Yes (rural)No
Washington County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
44201129044200Yes (rural)Yes
Wilcox County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
34701131034700Yes (rural)No
348.0101131034801Yes (rural)No
348.0201131034802Yes (rural)No
35101131035100Yes (rural)Yes
Winston County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
9655.0301133965503Yes (rural)No
9656.0101133965601Yes (rural)No
965701133965700NoYes
965901133965900Yes (rural)No

Qualified Opportunity Funds investing in Alabama

2 Qualified Opportunity Funds with stated investment activity in Alabama. Each profile lists sponsor, focus, and contact details.

Arctaris Impact Fund
by Arctaris Impact Investors, LLC
Multifamily, Mixed-use, Retail…
Pinnacle Partners Build-To-Rent Opportunity Zone Fund
by Pinnacle Partners Build-To-Rent
Multifamily
Browse OZ funds investing in Alabama →

Get notified when Alabama files OZ 2.0 nominations

One email the moment Alabama's governor submits nominations to Treasury. One more when Treasury certifies.

Alabama Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Alabama nominated?

No official count yet. As of October 12, 2026, we have not found a Alabama or Treasury source confirming a submitted OZ 2.0 nomination slate.

How many census tracts in Alabama are eligible for Opportunity Zone 2.0?

563 tracts, of which 302 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.

How many tracts can Alabama nominate?

Up to 141. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Alabama's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Alabama, the Alabama Department of Economic and Community Affairs (ADECA) runs the state process.

What is the deadline for Alabama to submit nominations?

The 90-day federal nomination window closed September 28, 2026. A state may request a single 30-day extension, which ends October 28, 2026 at the latest (Rev. Proc. 2026-14).

When was Alabama's community nomination deadline?

Alabama's published community/local input deadline was Closed July 31, 2026 at 12:00 p.m. (applications by email). That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in Alabama get a bigger tax break?

Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Alabama has 302 rural eligible tracts in the IRS appendix.

Data as of October 12, 2026 · Alabama data last changed Sep 1, 2026 · How we source this