Nomination filed with Treasury

Arizona Opportunity Zones 2.0

As of October 12, 2026, Arizona has nominated 125 census tracts for Opportunity Zone 2.0, according to Arizona Commerce Authority (announced Jul 7, 2026). It has 500 eligible tracts and a computed cap of 125. Treasury certification will settle the final count; certified zones take effect January 1, 2027.

Arizona has 500 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.

500

Eligible Tracts (OZ 2.0)

137

Of which rural

125

Nomination cap (max)

Mid-May 2026

Community Deadline

Median Household Income

$46,625

Median Home Value

$195,400

Avg Poverty Rate

25.5%

Filed

125 tracts nominated, 3 outside the eligible list

Jul 7, 2026, per Arizona Commerce Authority

The Arizona Commerce Authority's published list counts 125 nominated tracts, 3 of them marked off-list (outside the Rev. Proc. 2026-14 eligible list). Treasury certification will settle the final count.

Current status

Filed: 125 tracts nominated, 3 outside the eligible list · Jul 7, 2026. Status as of October 12, 2026.

Eligible: 500 tracts (137 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 125 (25%, rounded up).

Sources: Arizona Commerce Authority · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Arizona OZ 2.0 Selection Process

The Arizona Commerce Authority (ACA) runs Arizona's OZ 2.0 selection process. Arizona has 500 census tracts eligible under OBBBA and can nominate up to 125 tracts.

Filed (July 7, 2026): According to the Arizona Commerce Authority, Gov. Katie Hobbs nominated 125 Arizona census tracts for OZ 2.0 designation on July 7, 2026. The tracts are in 14 of Arizona's 15 counties, and 39 are rural for OZ 2.0 purposes. ACA's published list marks 3 of the 125 as off-list tracts (not on the Rev. Proc. 2026-14 eligible list); Treasury certification will settle the final count. Designations take effect January 1, 2027.

Process timeline:

April 1-2, 2026: ACA Development Finance & OZ Summit held. Rural gatherings held statewide.
Mid-May 2026: Community recommendations due to ACA.
On or around July 1, 2026: Arizona submits final nominations to Treasury (targeting the earliest possible Treasury approval).

Selection criteria: ACA prioritizes tracts that are ready for development, defined as having:

Infrastructure in place (water, power, sewer)
Zoning and entitlements already approved
Proximity to major roads and population centers
Open land or redevelopment-suitable parcels
Projects capable of generating returns over a 10+ year hold period

Recommending jurisdictions:

Counties may recommend tracts in unincorporated or smaller areas
Tribal nations may recommend tracts within their territories
Incorporated communities of 10,000+ population in Maricopa, Pima, and Pinal Counties may submit recommendations

Interactive map: experience.arcgis.com/experience/f38876772c8c44e9aea080a1c51fb83e.

Submit questions to: OpportunityZones@azcommerce.com.

Source: Arizona Commerce Authority OZ 2.0 Recommendation Process.

Sources: ACA — Arizona Opportunity Zones (OZ 2.0 nominations); ACA nominated tract list (PDF).

Visit Arizona Commerce Authority (ACA) →

Open the official Arizona mapping tool →

Where Arizona is in the process

Criteria published

Complete

Community input

Mid-May 2026

Governor submits

Filed 125

Treasury certifies

Late 2026

Arizona census tracts list: Opportunity Zones by county

Every Arizona census tract that is either on the OZ 2.0 eligibility list (500 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 168 Arizona tracts (160 low-income, 8 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 191 2020 tracts fully and 14 partly (205 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 125 of these tracts (the 25% cap). The Arizona Commerce Authority's published list counts 125 nominated tracts, 3 of them marked off-list (outside the Rev. Proc. 2026-14 eligible list). Treasury certification will settle the final count. 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 Arizona census tracts list (CSV) →

Apache County: 14 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9426	04001942600	Yes (rural)	No
9427	04001942700	Yes (rural)	No
9440	04001944000	Yes (rural)	No
9441	04001944100	Yes (rural)	No
9442.01	04001944201	Yes (rural)	No
9442.02	04001944202	Yes (rural)	No
9443.01	04001944301	Yes (rural)	No
9443.02	04001944302	Yes (rural)	No
9449.01	04001944901	Yes (rural)	No
9449.02	04001944902	Yes (rural)	No
9450.01	04001945001	Yes (rural)	No
9450.02	04001945002	Yes (rural)	No
9451	04001945100	Yes (rural)	Yes
9702.01	04001970201	No	Yes
9702.02	04001970202	Yes (rural)	Yes
9705.02	04001970502	No	Yes

Cochise County: 15 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.01	04003000101	Yes (rural)	No
1.02	04003000102	Yes (rural)	No
3.01	04003000301	No	Yes
5.02	04003000502	Yes (rural)	No
5.03	04003000503	Yes (rural)	No
6	04003000600	Yes (rural)	Yes
7	04003000700	Yes (rural)	Partly
8	04003000800	Yes (rural)	No
9.01	04003000901	Yes (rural)	No
9.02	04003000902	Yes (rural)	No
11	04003001100	Yes (rural)	Yes
12	04003001200	Yes (rural)	No
13.01	04003001301	Yes (rural)	No
15.01	04003001501	Yes (rural)	No
15.02	04003001502	Yes (rural)	No
16.02	04003001602	Yes (rural)	No
17.02	04003001702	No	Yes

Coconino County: 13 OZ 2.0 eligible, 13 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
3.02	04005000302	Yes	No
8	04005000800	Yes	No
9.01	04005000901	No	Yes
9.02	04005000902	Yes	Yes
10	04005001000	Yes	No
11.04	04005001104	Yes	No
16.01	04005001601	Yes (rural)	No
22.01	04005002201	No	Yes
22.02	04005002202	No	Yes
23.01	04005002301	No	Yes
23.02	04005002302	No	Yes
9422.01	04005942201	Yes (rural)	No
9422.02	04005942202	Yes (rural)	Yes
9449	04005944900	Yes (rural)	No
9450	04005945000	Yes (rural)	Yes
9451	04005945100	Yes (rural)	Yes
9452	04005945200	Yes (rural)	Yes
9800	04005980000	Yes (rural)	Partly
9801	04005980100	No	Yes
9802	04005980200	No	Partly

Gila County: 8 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
6	04007000600	Yes (rural)	No
7	04007000700	Yes (rural)	No
8	04007000800	Yes (rural)	No
9	04007000900	Yes (rural)	Yes
11	04007001100	Yes (rural)	Yes
13	04007001300	Yes (rural)	No
9402	04007940200	Yes (rural)	No
9404	04007940400	Yes (rural)	Yes

Graham County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9405	04009940500	Yes (rural)	No
9612.01	04009961201	No	Yes
9614	04009961400	Yes (rural)	No
9615	04009961500	Yes (rural)	No

Greenlee (county per CDFI 2018 list): 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9601	04011960100	No	Yes
9603	04011960300	No	Yes

La Paz County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
201.01	04012020101	Yes (rural)	Yes
201.02	04012020102	No	Yes
202.01	04012020201	Yes (rural)	No
205.01	04012020501	Yes (rural)	No
205.03	04012020503	Yes (rural)	No
206.02	04012020602	Yes (rural)	No
9403	04012940300	Yes (rural)	Yes

Maricopa County: 238 OZ 2.0 eligible, 95 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
405.02	04013040502	No	Yes
405.06	04013040506	Yes	No
405.41	04013040541	Yes	No
506.03	04013050603	Yes	No
506.04	04013050604	No	Yes
506.09	04013050609	No	Yes
506.16	04013050616	No	Yes
506.17	04013050617	No	Yes
608.01	04013060801	Yes	Yes
609.02	04013060902	Yes	Yes
610.24	04013061024	No	Yes
610.38	04013061038	Yes	No
610.42	04013061042	Yes	No
610.46	04013061046	Yes	No
610.63	04013061063	Yes	No
611	04013061100	Yes	No
612	04013061200	Yes	Partly
613	04013061300	Yes	Yes
614.01	04013061401	Yes	No
715.05	04013071505	Yes	No
717.02	04013071702	Yes	No
718.01	04013071801	Yes	No
718.02	04013071802	Yes	No
719.10	04013071910	Yes	Yes
719.12	04013071912	Yes	No
719.13	04013071913	Yes	Yes
820.02	04013082002	Yes	No
820.09	04013082009	Yes	No
820.22	04013082022	Yes	No
820.24	04013082024	No	Yes
820.28	04013082028	Yes	No
822.08	04013082208	No	Yes
830	04013083000	Yes	No
923.05	04013092305	Yes	No
923.11	04013092311	Yes	No
923.12	04013092312	Yes	No
924.01	04013092401	Yes	Yes
925	04013092500	No	Yes
926	04013092600	Yes	Yes
927.05	04013092705	Yes	No
927.16	04013092716	Yes	No
927.17	04013092717	Yes	No
927.24	04013092724	Yes	No
928.01	04013092801	Yes	No
928.02	04013092802	Yes	No
929	04013092900	Yes	Yes
930.01	04013093001	Yes	Yes
930.02	04013093002	Yes	No
931.01	04013093101	Yes	No
931.04	04013093104	Yes	Yes
931.05	04013093105	Yes	No
931.06	04013093106	Yes	No
932	04013093200	Yes	No
1032.10	04013103210	No	Yes
1033.04	04013103304	Yes	No
1033.05	04013103305	Yes	No
1033.06	04013103306	Yes	No
1036.09	04013103609	Yes	No
1036.15	04013103615	Yes	No
1037.01	04013103701	Yes	No
1040	04013104000	Yes	No
1041	04013104100	Yes	No
1042.04	04013104204	Yes	No
1042.05	04013104205	No	Yes
1043.02	04013104302	Yes	No
1044.01	04013104401	Yes	Yes
1044.02	04013104402	Yes	Yes
1045.01	04013104501	Yes	No
1045.02	04013104502	Yes	No
1046	04013104600	Yes	No
1047.01	04013104701	Yes	No
1047.02	04013104702	Yes	No
1055.01	04013105501	Yes	Yes
1055.02	04013105502	Yes	Yes
1055.03	04013105503	Yes	Yes
1056.02	04013105602	Yes	No
1060.01	04013106001	Yes	No
1060.02	04013106002	Yes	No
1060.03	04013106003	No	Yes
1067.01	04013106701	Yes	No
1068.01	04013106801	Yes	No
1068.02	04013106802	No	Yes
1070.01	04013107001	Yes	No
1071.02	04013107102	Yes	No
1072.01	04013107201	Yes	Yes
1073	04013107300	No	Yes
1074.01	04013107401	No	Yes
1074.02	04013107402	Yes	Yes
1074.03	04013107403	Yes	Yes
1074.04	04013107404	Yes	Yes
1085.01	04013108501	Yes	No
1086.01	04013108601	Yes	No
1089.02	04013108902	Yes	Yes
1090.01	04013109001	Yes	No
1090.02	04013109002	Yes	Yes
1090.03	04013109003	Yes	Yes
1091.01	04013109101	Yes	No
1091.02	04013109102	Yes	No
1092	04013109200	Yes	Yes
1093	04013109300	Yes	Yes
1094.01	04013109401	Yes	No
1096.01	04013109601	Yes	No
1096.02	04013109602	Yes	No
1096.04	04013109604	Yes	No
1097.02	04013109702	Yes	No
1097.03	04013109703	Yes	No
1097.04	04013109704	Yes	No
1097.06	04013109706	Yes	No
1097.07	04013109707	Yes	No
1098.01	04013109801	Yes	No
1099	04013109900	Yes	No
1101	04013110100	Yes	Yes
1105.01	04013110501	Yes	No
1105.02	04013110502	Yes	No
1107.01	04013110701	Yes	No
1108.01	04013110801	Yes	No
1112.01	04013111201	Yes	No
1112.03	04013111203	Yes	No
1115.01	04013111501	Yes	No
1115.02	04013111502	Yes	No
1116.01	04013111601	Yes	No
1116.02	04013111602	Yes	No
1117	04013111700	No	Yes
1121	04013112100	Yes	Yes
1122.01	04013112201	Yes	No
1123.01	04013112301	Yes	No
1123.02	04013112302	Yes	No
1124.01	04013112401	Yes	No
1125.07	04013112507	Yes	No
1125.12	04013112512	Yes	Yes
1125.15	04013112515	Yes	Yes
1125.16	04013112516	No	Yes
1125.18	04013112518	Yes	No
1125.19	04013112519	Yes	No
1125.20	04013112520	Yes	No
1125.21	04013112521	Yes	No
1125.22	04013112522	No	Partly
1125.23	04013112523	Yes	Yes
1125.24	04013112524	Yes	Yes
1126.01	04013112601	Yes	No
1126.02	04013112602	Yes	No
1127	04013112700	Yes	No
1129	04013112900	Yes	No
1131	04013113100	Yes	Yes
1132.01	04013113201	Yes	No
1132.02	04013113202	Yes	No
1132.04	04013113204	No	Yes
1133.01	04013113301	Yes	Yes
1135.02	04013113502	Yes	No
1135.03	04013113503	Yes	Partly
1136.01	04013113601	Yes	No
1136.02	04013113602	Yes	No
1137.01	04013113701	Yes	No
1137.02	04013113702	Yes	No
1138	04013113800	Yes	Partly
1139	04013113900	Yes	Yes
1140	04013114000	Yes	Yes
1141	04013114100	No	Yes
1142	04013114200	Yes	Yes
1143.01	04013114301	Yes	No
1143.02	04013114302	Yes	No
1144.01	04013114401	Yes	No
1144.02	04013114402	Yes	No
1145	04013114500	Yes	No
1146	04013114600	Yes	No
1147.04	04013114704	Yes	No
1148	04013114800	Yes	Yes
1149	04013114900	Yes	Yes
1152	04013115200	Yes	Yes
1153	04013115300	Yes	Yes
1154	04013115400	Yes	Yes
1155	04013115500	Yes	No
1158.01	04013115801	Yes	Yes
1158.02	04013115802	Yes	No
1159	04013115900	Yes	No
1160	04013116000	Yes	No
1161	04013116100	Yes	No
1162.04	04013116204	Yes	No
1163	04013116300	Yes	No
1164	04013116400	Yes	No
1165	04013116500	Yes	Yes
1166.06	04013116606	Yes	No
1166.15	04013116615	Yes	No
1167.09	04013116709	Yes	No
1167.35	04013116735	Yes	No
1167.36	04013116736	Yes	No
1168	04013116800	Yes	No
1169	04013116900	Yes	Yes
1172	04013117200	Yes	Partly
1173	04013117300	Yes	Yes
2172.01	04013217201	No	Yes
2172.04	04013217204	Yes	No
2175.01	04013217501	Yes	No
2180	04013218000	No	Yes
2183	04013218300	Yes	No
3184	04013318400	No	Yes
3187	04013318700	Yes	No
3188	04013318800	Yes	Yes
3191.01	04013319101	Yes	No
3191.03	04013319103	Yes	No
3191.04	04013319104	Yes	Yes
3192.02	04013319202	Yes	Yes
3193	04013319300	Yes	No
3194.01	04013319401	Yes	No
3197.05	04013319705	No	Yes
3197.10	04013319710	Yes	No
3198.02	04013319802	Yes	No
3199.02	04013319902	Yes	No
3200.02	04013320002	Yes	No
4201.13	04013420113	Yes	No
4201.16	04013420116	Yes	No
4202.06	04013420206	No	Yes
4204.01	04013420401	Yes	No
4205.03	04013420503	Yes	No
4205.06	04013420506	Yes	No
4207.08	04013420708	Yes	No
4207.09	04013420709	Yes	No
4210.01	04013421001	Yes	No
4210.02	04013421002	Yes	No
4211.01	04013421101	Yes	No
4213.02	04013421302	Yes	Yes
4213.03	04013421303	No	Yes
4213.04	04013421304	Yes	Yes
4214	04013421400	Yes	Yes
4215.01	04013421501	Yes	Yes
4215.02	04013421502	Yes	Yes
4216.01	04013421601	Yes	No
4216.02	04013421602	Yes	No
4217.01	04013421701	Yes	No
4217.02	04013421702	Yes	No
4218.02	04013421802	Yes	No
4219.01	04013421901	Yes	No
4219.02	04013421902	Yes	No
4220.01	04013422001	Yes	No
4221.02	04013422102	Yes	No
4221.03	04013422103	Yes	No
4221.06	04013422106	Yes	No
4221.07	04013422107	Yes	No
4222.03	04013422203	No	Yes
4222.23	04013422223	Yes	No
4223.01	04013422301	Yes	No
4224.01	04013422401	No	Yes
4226.18	04013422618	Yes	No
4226.25	04013422625	Yes	No
4226.27	04013422627	Yes	No
4226.30	04013422630	Yes	No
4226.33	04013422633	Yes	No
4226.34	04013422634	Yes	No
4226.54	04013422654	No	Yes
4226.55	04013422655	No	Yes
5228.01	04013522801	No	Yes
5228.02	04013522802	Yes	Yes
5229.03	04013522903	Yes	No
5229.04	04013522904	Yes	No
5230.02	04013523002	Yes	No
5231.02	04013523102	No	Yes
5231.04	04013523104	No	Yes
6147	04013614700	Yes	Yes
6153	04013615300	Yes	No
6154	04013615400	Yes	No
6182	04013618200	Yes	No
6184	04013618400	Yes	No
6188	04013618800	Yes	No
6191	04013619100	Yes	No
6192	04013619200	Yes	No
6193	04013619300	Yes	No
7233.05	04013723305	No	Yes
7233.06	04013723306	Yes	No
8176	04013817600	No	Yes
9410	04013941000	Yes (rural)	No
9411	04013941100	No	Yes
9412	04013941200	Yes (rural)	No
9413	04013941300	Yes	Yes
9810	04013981000	Yes	No

Mohave County: 22 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9404	04015940400	Yes (rural)	Yes
9501.02	04015950102	Yes (rural)	No
9504.01	04015950401	Yes (rural)	No
9504.03	04015950403	Yes (rural)	No
9504.04	04015950404	Yes (rural)	No
9506.01	04015950601	Yes (rural)	No
9506.03	04015950603	Yes (rural)	No
9507.03	04015950703	Yes (rural)	No
9507.05	04015950705	Yes (rural)	No
9507.06	04015950706	Yes (rural)	No
9514.04	04015951404	Yes (rural)	No
9516.01	04015951601	Yes (rural)	No
9516.02	04015951602	No	Yes
9517.01	04015951701	Yes (rural)	No
9517.02	04015951702	Yes (rural)	No
9518	04015951800	Yes (rural)	No
9519	04015951900	Yes (rural)	Yes
9520.06	04015952006	Yes (rural)	No
9524	04015952400	No	Yes
9527.01	04015952701	Yes	No
9530.02	04015953002	Yes	No
9536.02	04015953602	Yes (rural)	No
9538	04015953800	Yes (rural)	No
9539.01	04015953901	No	Yes
9539.02	04015953902	No	Yes
9548.01	04015954801	No	Yes
9548.02	04015954802	Yes (rural)	Yes
9550.01	04015955001	No	Yes
9550.02	04015955002	No	Yes

Navajo County: 21 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9400.08	04017940008	Yes (rural)	No
9400.10	04017940010	Yes (rural)	No
9400.11	04017940011	Yes (rural)	No
9400.12	04017940012	Yes (rural)	No
9400.13	04017940013	Yes (rural)	No
9400.14	04017940014	Yes (rural)	No
9400.15	04017940015	Yes (rural)	No
9401	04017940100	Yes (rural)	No
9403.01	04017940301	Yes (rural)	No
9403.02	04017940302	Yes (rural)	No
9423	04017942300	Yes (rural)	No
9424	04017942400	Yes (rural)	No
9425	04017942500	Yes (rural)	No
9601	04017960100	Yes (rural)	No
9602	04017960200	Yes (rural)	No
9604	04017960400	Yes (rural)	No
9605	04017960500	No	Yes
9606	04017960600	Yes (rural)	No
9613	04017961300	Yes (rural)	No
9633	04017963300	No	Yes
9648.02	04017964802	Yes (rural)	No
9652.02	04017965202	Yes (rural)	No
9653.01	04017965301	Yes (rural)	Yes
9653.02	04017965302	No	Yes

Pima County: 88 OZ 2.0 eligible, 36 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	04019000100	Yes	Yes
2	04019000200	Yes	Yes
3	04019000300	Yes	Yes
4.01	04019000401	No	Yes
4.02	04019000402	Yes	Yes
5.01	04019000501	Yes	No
5.02	04019000502	Yes	No
8	04019000800	Yes	Yes
11	04019001100	Yes	No
12	04019001200	Yes	Yes
13.02	04019001302	Yes	Yes
13.03	04019001303	Yes	Yes
13.04	04019001304	Yes	No
14	04019001400	Yes	No
15	04019001500	Yes	No
18.01	04019001801	Yes	Yes
20	04019002000	Yes	No
22.01	04019002201	Yes	Yes
22.02	04019002202	Yes	Yes
23	04019002300	Yes	Yes
24	04019002400	Yes	No
25.03	04019002503	Yes	No
25.04	04019002504	Yes	No
25.05	04019002505	Yes	No
25.08	04019002508	Yes	No
25.09	04019002509	No	Yes
26.02	04019002602	Yes	No
26.03	04019002603	Yes	No
26.04	04019002604	Yes	No
27.02	04019002702	Yes	No
27.03	04019002703	Yes	No
27.04	04019002704	Yes	No
28.01	04019002801	Yes	No
28.02	04019002802	Yes	No
28.03	04019002803	Yes	No
29.01	04019002901	Yes	Yes
31.02	04019003102	Yes	No
31.03	04019003103	Yes	No
31.04	04019003104	Yes	No
32.02	04019003202	Yes	No
33.03	04019003303	Yes	No
35.03	04019003503	Yes	No
35.05	04019003505	Yes	Partly
35.06	04019003506	Yes	Yes
37.02	04019003702	Yes	No
37.04	04019003704	Yes	No
37.05	04019003705	Yes	No
37.06	04019003706	Yes	No
37.07	04019003707	Yes	No
38.01	04019003801	Yes	No
38.02	04019003802	Yes	Yes
39.01	04019003901	Yes	No
39.03	04019003903	Yes	No
40.29	04019004029	Yes	No
40.33	04019004033	Yes	No
40.34	04019004034	Yes	No
40.35	04019004035	Yes	No
40.67	04019004067	Yes	Yes
40.69	04019004069	Yes	No
40.70	04019004070	Yes	No
40.71	04019004071	Yes	No
40.75	04019004075	No	Yes
40.76	04019004076	Yes	Yes
41.12	04019004112	Yes	Yes
41.14	04019004114	Yes	No
41.15	04019004115	Yes	Yes
41.16	04019004116	Yes	Yes
41.17	04019004117	Yes	Yes
41.22	04019004122	No	Yes
41.31	04019004131	No	Yes
43.20	04019004320	Yes	No
43.22	04019004322	Yes	No
43.27	04019004327	Yes (rural)	No
43.40	04019004340	Yes (rural)	No
44.07	04019004407	Yes	No
44.15	04019004415	Yes	No
44.32	04019004432	Yes	No
45.05	04019004505	Yes	No
45.06	04019004506	Yes	No
45.08	04019004508	Yes	No
45.10	04019004510	Yes	No
45.11	04019004511	Yes	No
45.12	04019004512	Yes	No
45.13	04019004513	Yes	No
45.14	04019004514	Yes	Yes
45.15	04019004515	Yes	Yes
46.13	04019004613	No	Yes
46.26	04019004626	Yes	No
46.30	04019004630	Yes	No
54	04019005400	Yes	No
9408	04019940800	Yes (rural)	No
9409	04019940900	Yes	Yes
9410	04019941000	Yes	Partly
9411	04019941100	Yes (rural)	No
9800.01	04019980001	No	Yes
9800.02	04019980002	No	Yes
9801	04019980100	No	Partly
9804	04019980400	No	Yes

Pinal County: 28 OZ 2.0 eligible, 12 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
3.09	04021000309	Yes	No
3.10	04021000310	Yes	Yes
3.15	04021000315	Yes	No
3.17	04021000317	Yes	No
3.20	04021000320	Yes	No
3.21	04021000321	Yes	No
4	04021000400	Yes (rural)	Yes
7	04021000700	Yes (rural)	Yes
8.04	04021000804	Yes (rural)	No
9.03	04021000903	No	Partly
9.04	04021000904	Yes (rural)	Yes
10	04021001000	Yes (rural)	Yes
12	04021001200	Yes	No
13.03	04021001303	Yes	No
13.06	04021001306	Yes	No
13.08	04021001308	Yes	No
14.03	04021001403	Yes	No
14.06	04021001406	Yes	No
14.07	04021001407	Yes	No
15	04021001500	Yes	Yes
19	04021001900	Yes	Yes
20.01	04021002001	Yes	No
20.04	04021002004	Yes (rural)	No
21.05	04021002105	No	Partly
21.06	04021002106	Yes (rural)	Partly
21.07	04021002107	No	Yes
22	04021002200	Yes (rural)	No
23	04021002300	No	Yes
24	04021002400	Yes (rural)	No
9412	04021941200	Yes (rural)	No
9413	04021941300	Yes	No
9414.01	04021941401	Yes	No

Santa Cruz County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9661.03	04023966103	Yes (rural)	No
9661.06	04023966106	Yes (rural)	No
9661.08	04023966108	Yes (rural)	No
9662	04023966200	Yes (rural)	No
9663.02	04023966302	Yes (rural)	Yes
9664.01	04023966401	Yes (rural)	No
9664.02	04023966402	Yes (rural)	Yes

Yavapai County: 13 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
2.05	04025000205	Yes (rural)	No
2.08	04025000208	Yes (rural)	No
6.09	04025000609	Yes (rural)	No
6.14	04025000614	Yes (rural)	Yes
6.15	04025000615	Yes (rural)	Yes
7.02	04025000702	Yes (rural)	No
9.01	04025000901	Yes (rural)	Yes
9.02	04025000902	Yes (rural)	Yes
14.01	04025001401	Yes (rural)	No
16.01	04025001601	No	Yes
19.01	04025001901	Yes (rural)	No
20.02	04025002002	Yes (rural)	No
20.07	04025002007	Yes (rural)	No
21	04025002100	Yes (rural)	Yes

Yuma County: 24 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	04027000100	Yes	Yes
2	04027000200	Yes	No
3.01	04027000301	Yes	No
3.02	04027000302	Yes	No
4.03	04027000403	Yes	No
4.04	04027000404	Yes	No
6	04027000600	Yes	No
7	04027000700	Yes	Yes
8	04027000800	Yes	No
9.02	04027000902	Yes	No
9.07	04027000907	Yes	No
10.04	04027001004	Yes	No
109.13	04027010913	Yes	Yes
109.14	04027010914	Yes	No
109.16	04027010916	Yes	No
110	04027011000	Yes	No
111.18	04027011118	Yes	No
111.22	04027011122	Yes	No
112.02	04027011202	Yes (rural)	Yes
114.03	04027011403	Yes (rural)	Yes
114.07	04027011407	Yes (rural)	No
115.01	04027011501	Yes (rural)	Yes
115.06	04027011506	Yes (rural)	No
116.01	04027011601	Yes (rural)	Yes
116.02	04027011602	No	Yes
121	04027012100	No	Yes

Top cities in Arizona

Phoenix

Arizona

238 eligible tracts

Qualified Opportunity Funds investing in Arizona

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

Caliber Tax Advantaged Opportunity Zone Fund II

by Caliber (CaliberCos Inc.)

Multifamily, Mixed-use, Retail…

JDP Diversified QOZ Fund I

by JDP Diversified

Multifamily

Monte Dei Globe Holdings QOF

by Monte Dei Globe Holdings QOF

Hospitality, Multifamily

Tucson Self-Storage QOZ Project by YourSpace America

by YourSpace America

Self-storage

Browse OZ funds investing in Arizona →

Get notified when Treasury certifies Arizona's OZ 2.0 nominations

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

Arizona Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Arizona nominated?

Arizona nominated 125 census tracts, according to Arizona Commerce Authority (July 7, 2026). The Arizona Commerce Authority's published list counts 125 nominated tracts, 3 of them marked off-list (outside the Rev. Proc. 2026-14 eligible list). Treasury certification will settle the final count.

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

500 tracts, of which 137 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 Arizona nominate?

Up to 125. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Arizona's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Arizona, the Arizona Commerce Authority (ACA) runs the state process.

Are Arizona's nominated tracts official Opportunity Zones yet?

Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and designations take effect January 1, 2027.

When was Arizona's community nomination deadline?

Arizona's published community/local input deadline was Mid-May 2026. That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in Arizona 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. Arizona has 137 rural eligible tracts in the IRS appendix.

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