Arkansas Opportunity Zones 2.0
As of October 12, 2026, Arkansas has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Arkansas has 310 eligible tracts and may nominate up to 78, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Arkansas has 310 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Pending, no official count yet (checked October 12, 2026).
AEDC ran a statewide nomination portal July 1–31, 2026. Its Opportunity Zones page says the new 78 zones “selected by Governor Sarah Huckabee Sanders and certified by the U.S. Department of the Treasury will go into effect on January 1, 2027,” but AEDC has published no nominated-tract list, filing date or Treasury certification notice, so Arkansas stays pending on our tracker (checked Oct 10, 2026).
Eligible: 310 tracts (216 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 78 (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: AEDC · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Arkansas OZ 2.0 Selection Process
The Arkansas Economic Development Commission (AEDC) runs Arkansas's Opportunity Zone 2.0 process for Gov. Sarah Huckabee Sanders. Arkansas has 310 eligible census tracts in the IRS Rev. Proc. 2026-14 appendix and may nominate up to 78 (25%, rounded up). The original program designated 85 Arkansas zones in 2018; they remain in effect through December 31, 2028 (AEDC).
Process timeline:
- July 1–31, 2026: AEDC's nomination portal accepted nominations of eligible census tracts, closing at 4 p.m. CDT on July 31 (AEDC release, July 2, 2026).
- After the portal closed: the governor submits eligible tracts to the U.S. Treasury for certification.
- January 1, 2027: certified OZ 2.0 designations take effect.
What AEDC says now: its Opportunity Zones page states that "the new 78 Arkansas Opportunity Zones selected by Governor Sarah Huckabee Sanders and certified by the U.S. Department of the Treasury will go into effect on January 1, 2027." AEDC has not published a nominated-tract list, a filing date or a Treasury certification notice, so we do not count Arkansas as filed. If Arkansas has not filed, the single 30-day extension under Rev. Proc. 2026-14 runs through October 28, 2026.
Where Arkansas is in the process
Arkansas census tracts list: Opportunity Zones by county
Every Arkansas census tract that is either on the OZ 2.0 eligibility list (310 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 85 Arkansas tracts (83 low-income, 2 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 105 2020 tracts fully and 2 partly (107 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 78 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 Arkansas census tracts list (CSV) →
Arkansas County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4803 | 05001480300 | Yes (rural) | No |
| 4804 | 05001480400 | Yes (rural) | Yes |
| 4807 | 05001480700 | Yes (rural) | No |
Ashley County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 05003960300 | Yes (rural) | No |
| 9605 | 05003960500 | Yes (rural) | No |
| 9606 | 05003960600 | Yes (rural) | Yes |
Baxter County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9505 | 05005950500 | Yes (rural) | No |
| 9508.01 | 05005950801 | Yes (rural) | No |
| 9508.02 | 05005950802 | Yes (rural) | No |
Benton County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202.06 | 05007020206 | Yes | No |
| 203.01 | 05007020301 | Yes | Yes |
| 210.03 | 05007021003 | Yes (rural) | No |
| 211.01 | 05007021101 | No | Yes |
Boone County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7905.01 | 05009790501 | No | Yes |
| 7905.02 | 05009790502 | Yes (rural) | No |
Bradley County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 05011950300 | Yes (rural) | Yes |
| 9504 | 05011950400 | Yes (rural) | No |
Carroll County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503.01 | 05015950301 | Yes (rural) | Yes |
| 9503.02 | 05015950302 | Yes (rural) | Yes |
| 9505.01 | 05015950501 | Yes (rural) | No |
Chicot County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 802 | 05017080200 | Yes (rural) | No |
| 803 | 05017080300 | Yes (rural) | Yes |
| 804 | 05017080400 | Yes (rural) | No |
Clark County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9536.01 | 05019953601 | Yes (rural) | No |
| 9537 | 05019953700 | Yes (rural) | No |
| 9538 | 05019953800 | Yes (rural) | No |
| 9539.01 | 05019953901 | No | Yes |
| 9539.02 | 05019953902 | No | Yes |
Clay County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 05021950100 | Yes (rural) | No |
| 9505 | 05021950500 | Yes (rural) | No |
| 9506 | 05021950600 | Yes (rural) | No |
Cleburne County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4803.01 | 05023480301 | Yes (rural) | Yes |
| 4803.02 | 05023480302 | No | Yes |
Columbia County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502 | 05027950200 | Yes (rural) | Yes |
| 9505 | 05027950500 | Yes (rural) | No |
Conway County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 05029950300 | Yes (rural) | Yes |
| 9504 | 05029950400 | Yes (rural) | No |
| 9506 | 05029950600 | Yes (rural) | No |
Craighead County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 05031000101 | Yes | Yes |
| 1.02 | 05031000102 | Yes | No |
| 2 | 05031000200 | Yes | No |
| 4.01 | 05031000401 | Yes | No |
| 4.03 | 05031000403 | Yes | No |
| 4.04 | 05031000404 | Yes | No |
| 5.02 | 05031000502 | No | Yes |
| 6.01 | 05031000601 | Yes | No |
| 6.02 | 05031000602 | Yes | Yes |
| 7.02 | 05031000702 | Yes | No |
| 8.05 | 05031000805 | Yes | No |
Crawford County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201.02 | 05033020102 | Yes (rural) | No |
| 205.01 | 05033020501 | Yes | Yes |
| 205.02 | 05033020502 | Yes | No |
| 206.02 | 05033020602 | Yes (rural) | No |
Crittenden County: 11 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 301.01 | 05035030101 | Yes (rural) | No |
| 301.02 | 05035030102 | Yes (rural) | No |
| 303.01 | 05035030301 | Yes (rural) | No |
| 303.02 | 05035030302 | Yes (rural) | No |
| 305.03 | 05035030503 | Yes (rural) | No |
| 306.01 | 05035030601 | Yes (rural) | Yes |
| 306.02 | 05035030602 | Yes | Yes |
| 307.02 | 05035030702 | Yes (rural) | No |
| 307.03 | 05035030703 | Yes (rural) | Yes |
| 308.04 | 05035030804 | No | Partly |
| 311 | 05035031100 | Yes (rural) | No |
| 312 | 05035031200 | Yes (rural) | No |
Cross County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 05037950100 | Yes (rural) | No |
| 9502 | 05037950200 | Yes (rural) | No |
| 9505 | 05037950500 | Yes (rural) | No |
| 9506 | 05037950600 | Yes (rural) | No |
Dallas County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 05039970100 | Yes (rural) | No |
| 9703 | 05039970300 | No | Yes |
Desha County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 05041950100 | Yes (rural) | Yes |
| 9502 | 05041950200 | Yes (rural) | Yes |
| 9503 | 05041950300 | Yes (rural) | No |
| 9504 | 05041950400 | Yes (rural) | No |
Drew County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4902 | 05043490200 | Yes (rural) | No |
| 4903 | 05043490300 | Yes (rural) | Yes |
| 4904 | 05043490400 | Yes (rural) | Yes |
Faulkner County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 302.01 | 05045030201 | Yes (rural) | No |
| 304.03 | 05045030403 | No | Yes |
| 307.01 | 05045030701 | Yes | No |
| 307.02 | 05045030702 | Yes | Yes |
| 308 | 05045030800 | Yes | No |
| 309 | 05045030900 | Yes | Yes |
| 310.03 | 05045031003 | Yes | No |
Franklin County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502.01 | 05047950201 | Yes (rural) | Yes |
| 9502.02 | 05047950202 | No | Yes |
| 9503.01 | 05047950301 | Yes (rural) | No |
Fulton County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5501.01 | 05049550101 | Yes (rural) | No |
| 5501.02 | 05049550102 | Yes (rural) | No |
| 5502.01 | 05049550201 | Yes (rural) | No |
Garland County: 11 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 105.02 | 05051010502 | Yes (rural) | No |
| 106.02 | 05051010602 | Yes (rural) | No |
| 107 | 05051010700 | Yes (rural) | Yes |
| 108 | 05051010800 | Yes (rural) | Yes |
| 110.01 | 05051011001 | Yes (rural) | No |
| 110.02 | 05051011002 | Yes (rural) | No |
| 113 | 05051011300 | Yes (rural) | No |
| 114 | 05051011400 | Yes (rural) | No |
| 115 | 05051011500 | Yes (rural) | Yes |
| 117.02 | 05051011702 | Yes (rural) | No |
| 118.02 | 05051011802 | Yes (rural) | No |
Grant County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4703 | 05053470300 | No | Yes |
| 4704.02 | 05053470402 | Yes (rural) | No |
Greene County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4804.02 | 05055480402 | Yes (rural) | No |
| 4805.01 | 05055480501 | Yes (rural) | Yes |
| 4805.02 | 05055480502 | Yes (rural) | Yes |
| 4807 | 05055480700 | Yes (rural) | Yes |
Hempstead County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4801.01 | 05057480101 | Yes (rural) | No |
| 4802 | 05057480200 | Yes (rural) | No |
| 4803.01 | 05057480301 | Yes (rural) | Yes |
| 4803.02 | 05057480302 | Yes (rural) | Yes |
| 4804 | 05057480400 | Yes (rural) | No |
Hot Spring County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202 | 05059020200 | Yes (rural) | Yes |
| 203 | 05059020300 | Yes (rural) | No |
Howard County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 05061950100 | Yes (rural) | No |
| 9503 | 05061950300 | Yes (rural) | Yes |
Independence County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4902 | 05063490200 | Yes (rural) | Yes |
| 4903 | 05063490300 | Yes (rural) | No |
| 4904 | 05063490400 | Yes (rural) | No |
| 4906 | 05063490600 | Yes (rural) | Yes |
| 4907.02 | 05063490702 | Yes (rural) | No |
| 4908 | 05063490800 | Yes (rural) | No |
Izard County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 05065960100 | Yes (rural) | No |
| 9602 | 05065960200 | Yes (rural) | No |
| 9603 | 05065960300 | Yes (rural) | No |
Jackson County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4803 | 05067480300 | Yes (rural) | No |
| 4804.01 | 05067480401 | No | Yes |
| 4804.02 | 05067480402 | No | Yes |
| 4805 | 05067480500 | Yes (rural) | No |
Jefferson County: 13 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.02 | 05069000102 | Yes (rural) | No |
| 3.03 | 05069000303 | Yes (rural) | No |
| 5.02 | 05069000502 | Yes (rural) | Yes |
| 9 | 05069000900 | Yes (rural) | No |
| 10 | 05069001000 | Yes (rural) | Yes |
| 12 | 05069001200 | Yes (rural) | No |
| 13 | 05069001300 | Yes (rural) | No |
| 14.01 | 05069001401 | Yes (rural) | No |
| 14.02 | 05069001402 | Yes (rural) | No |
| 15.02 | 05069001502 | Yes (rural) | No |
| 17 | 05069001700 | Yes (rural) | No |
| 19.01 | 05069001901 | Yes (rural) | No |
| 19.03 | 05069001903 | Yes (rural) | No |
| 24 | 05069002400 | No | Yes |
| 25 | 05069002500 | No | Yes |
Johnson County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9518 | 05071951800 | Yes (rural) | No |
| 9520 | 05071952000 | Yes (rural) | Yes |
| 9521 | 05071952100 | Yes (rural) | No |
Lafayette County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4701.01 | 05073470101 | Yes (rural) | Yes |
| 4701.02 | 05073470102 | Yes (rural) | Yes |
| 4702 | 05073470200 | Yes (rural) | No |
Lawrence County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4701 | 05075470100 | No | Yes |
| 4704 | 05075470400 | Yes (rural) | No |
| 4705.01 | 05075470501 | Yes (rural) | No |
| 4705.02 | 05075470502 | Yes (rural) | No |
Lee County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4701 | 05077470100 | Yes (rural) | No |
| 4703 | 05077470300 | Yes (rural) | No |
| 4704 | 05077470400 | Yes (rural) | No |
Lincoln County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9606 | 05079960600 | Yes (rural) | No |
Little River County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 301.03 | 05081030103 | Yes (rural) | Yes |
| 301.04 | 05081030104 | Yes (rural) | Yes |
Logan (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9505 | 05083950500 | No | Yes |
Lonoke County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201.07 | 05085020107 | Yes (rural) | No |
| 202.04 | 05085020204 | Yes | No |
| 207 | 05085020700 | Yes (rural) | No |
| 208 | 05085020800 | Yes (rural) | No |
Madison County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 05087960300 | Yes (rural) | No |
Marion County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602.02 | 05089960202 | No | Yes |
| 9603.01 | 05089960301 | Yes (rural) | No |
| 9603.02 | 05089960302 | Yes (rural) | No |
Miller County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201 | 05091020100 | Yes (rural) | No |
| 202 | 05091020200 | Yes (rural) | No |
| 204 | 05091020400 | Yes (rural) | No |
| 205 | 05091020500 | Yes (rural) | Yes |
| 206 | 05091020600 | Yes (rural) | No |
| 207.01 | 05091020701 | Yes (rural) | No |
| 207.02 | 05091020702 | Yes (rural) | No |
| 209.01 | 05091020901 | Yes (rural) | No |
Mississippi County: 9 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101 | 05093010100 | Yes (rural) | No |
| 102 | 05093010200 | Yes (rural) | No |
| 103 | 05093010300 | Yes (rural) | No |
| 106.01 | 05093010601 | Yes (rural) | No |
| 106.02 | 05093010602 | Yes (rural) | No |
| 107 | 05093010700 | No | Yes |
| 108.01 | 05093010801 | Yes (rural) | Yes |
| 108.02 | 05093010802 | No | Yes |
| 109 | 05093010900 | Yes (rural) | No |
| 110 | 05093011000 | Yes (rural) | No |
| 111 | 05093011100 | No | Yes |
| 113 | 05093011300 | Yes (rural) | No |
Monroe County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 05095950100 | Yes (rural) | No |
Montgomery County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9530 | 05097953000 | Yes (rural) | No |
| 9531 | 05097953100 | Yes (rural) | No |
Nevada County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 901 | 05099090100 | Yes (rural) | No |
| 902 | 05099090200 | No | Yes |
| 903 | 05099090300 | Yes (rural) | No |
Newton County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1802 | 05101180200 | Yes (rural) | No |
Ouachita County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502 | 05103950200 | No | Yes |
| 9503.01 | 05103950301 | Yes (rural) | No |
| 9504 | 05103950400 | Yes (rural) | No |
| 9506 | 05103950600 | Yes (rural) | Yes |
Phillips County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4802.01 | 05107480201 | Yes (rural) | No |
| 4803 | 05107480300 | Yes (rural) | No |
| 4804 | 05107480400 | Yes (rural) | Yes |
| 4805 | 05107480500 | Yes (rural) | No |
| 4806 | 05107480600 | Yes (rural) | Yes |
Pike County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9533 | 05109953300 | Yes (rural) | No |
Poinsett County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4902 | 05111490200 | Yes (rural) | No |
| 4903 | 05111490300 | Yes (rural) | No |
| 4904 | 05111490400 | Yes (rural) | No |
| 4905.01 | 05111490501 | Yes (rural) | No |
| 4907 | 05111490700 | Yes (rural) | No |
Polk County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 05113950300 | Yes (rural) | No |
| 9504 | 05113950400 | Yes (rural) | Yes |
| 9506 | 05113950600 | Yes (rural) | No |
Pope County: 7 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9509.02 | 05115950902 | Yes (rural) | No |
| 9510 | 05115951000 | Yes (rural) | No |
| 9513.01 | 05115951301 | Yes (rural) | Yes |
| 9513.02 | 05115951302 | Yes (rural) | Yes |
| 9513.03 | 05115951303 | No | Yes |
| 9514 | 05115951400 | Yes (rural) | No |
| 9515.04 | 05115951504 | Yes (rural) | No |
| 9516.01 | 05115951601 | Yes (rural) | Yes |
| 9516.02 | 05115951602 | No | Yes |
Pulaski County: 45 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5 | 05119000500 | Yes | No |
| 11 | 05119001100 | Yes | No |
| 12 | 05119001200 | Yes | No |
| 13 | 05119001300 | Yes | No |
| 18 | 05119001800 | Yes | Yes |
| 19 | 05119001900 | Yes | No |
| 20.01 | 05119002001 | Yes | No |
| 20.02 | 05119002002 | Yes | No |
| 21.02 | 05119002102 | Yes | No |
| 21.03 | 05119002103 | Yes | No |
| 22.08 | 05119002208 | Yes | No |
| 22.11 | 05119002211 | Yes | No |
| 24.03 | 05119002403 | Yes | No |
| 24.06 | 05119002406 | Yes | No |
| 24.09 | 05119002409 | Yes | No |
| 24.10 | 05119002410 | Yes | No |
| 25 | 05119002500 | Yes | Yes |
| 26 | 05119002600 | Yes | No |
| 27 | 05119002700 | Yes | No |
| 28 | 05119002800 | Yes | Yes |
| 29 | 05119002900 | Yes | No |
| 30.01 | 05119003001 | Yes | Yes |
| 30.02 | 05119003002 | Yes | No |
| 31 | 05119003100 | Yes | No |
| 32.02 | 05119003202 | Yes | No |
| 32.08 | 05119003208 | Yes | No |
| 36.04 | 05119003604 | Yes | No |
| 36.05 | 05119003605 | No | Yes |
| 36.06 | 05119003606 | Yes | No |
| 36.07 | 05119003607 | Yes | No |
| 38 | 05119003800 | Yes | No |
| 40.04 | 05119004004 | Yes (rural) | No |
| 40.05 | 05119004005 | Yes | No |
| 40.06 | 05119004006 | Yes | No |
| 40.07 | 05119004007 | Yes | No |
| 41.03 | 05119004103 | Yes | No |
| 41.04 | 05119004104 | Yes | No |
| 41.05 | 05119004105 | Yes | No |
| 41.06 | 05119004106 | Yes | No |
| 41.07 | 05119004107 | Yes | No |
| 41.08 | 05119004108 | Yes | No |
| 42.26 | 05119004226 | Yes | No |
| 45 | 05119004500 | Yes | No |
| 46 | 05119004600 | No | Yes |
| 47 | 05119004700 | Yes | Yes |
| 9802 | 05119980200 | Yes | No |
| 9804 | 05119980400 | Yes | Yes |
Randolph County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 05121960100 | Yes (rural) | No |
| 9603.02 | 05121960302 | Yes (rural) | No |
Saline County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 105.20 | 05125010520 | Yes | No |
| 106.01 | 05125010601 | Yes | No |
Searcy County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 05129970100 | Yes (rural) | No |
| 9702 | 05129970200 | Yes (rural) | No |
Sebastian County: 9 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 05131000100 | Yes | No |
| 2 | 05131000200 | Yes | Partly |
| 3 | 05131000300 | Yes | Yes |
| 4 | 05131000400 | Yes | No |
| 5.01 | 05131000501 | Yes | No |
| 8 | 05131000800 | Yes | Yes |
| 10.01 | 05131001001 | Yes | No |
| 12.02 | 05131001202 | Yes | No |
| 103.03 | 05131010303 | Yes (rural) | No |
Sevier (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 803 | 05133080300 | No | Yes |
Sharp County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4701 | 05135470100 | Yes (rural) | No |
| 4702.02 | 05135470202 | Yes (rural) | No |
St. Francis County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 05123960100 | Yes (rural) | No |
| 9602.01 | 05123960201 | Yes (rural) | No |
| 9604 | 05123960400 | Yes (rural) | Yes |
| 9605 | 05123960500 | Yes (rural) | No |
| 9606 | 05123960600 | Yes (rural) | Yes |
Stone County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502.01 | 05137950201 | Yes (rural) | No |
| 9502.03 | 05137950203 | Yes (rural) | No |
Union County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 05139950100 | Yes (rural) | No |
| 9502 | 05139950200 | Yes (rural) | No |
| 9503 | 05139950300 | Yes (rural) | No |
| 9506 | 05139950600 | Yes (rural) | No |
| 9509 | 05139950900 | Yes (rural) | Yes |
| 9510 | 05139951000 | Yes (rural) | Yes |
Van Buren County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4601 | 05141460100 | Yes (rural) | No |
| 4602 | 05141460200 | Yes (rural) | Yes |
| 4603.01 | 05141460301 | Yes (rural) | No |
| 4603.04 | 05141460304 | Yes (rural) | No |
Washington County: 19 OZ 2.0 eligible, 12 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101.11 | 05143010111 | Yes | No |
| 101.14 | 05143010114 | Yes | No |
| 102.01 | 05143010201 | Yes | Yes |
| 102.02 | 05143010202 | Yes | Yes |
| 103.03 | 05143010303 | No | Yes |
| 103.04 | 05143010304 | Yes | Yes |
| 103.05 | 05143010305 | No | Yes |
| 103.06 | 05143010306 | Yes | Yes |
| 103.07 | 05143010307 | Yes | Yes |
| 104.01 | 05143010401 | Yes | No |
| 104.04 | 05143010404 | Yes | No |
| 106.01 | 05143010601 | Yes | Yes |
| 106.02 | 05143010602 | Yes | Yes |
| 107.03 | 05143010703 | Yes | No |
| 107.04 | 05143010704 | Yes | No |
| 107.05 | 05143010705 | Yes | No |
| 107.06 | 05143010706 | Yes | No |
| 111.04 | 05143011104 | Yes | Yes |
| 111.05 | 05143011105 | Yes | Yes |
| 112 | 05143011200 | No | Yes |
| 113.01 | 05143011301 | Yes | No |
| 113.02 | 05143011302 | Yes | No |
White County: 10 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 701 | 05145070100 | Yes (rural) | No |
| 703 | 05145070300 | Yes (rural) | No |
| 704.01 | 05145070401 | Yes (rural) | No |
| 704.02 | 05145070402 | Yes (rural) | No |
| 705.02 | 05145070502 | Yes (rural) | No |
| 706 | 05145070600 | Yes (rural) | No |
| 707 | 05145070700 | Yes (rural) | No |
| 708.01 | 05145070801 | Yes (rural) | Yes |
| 708.02 | 05145070802 | Yes (rural) | Yes |
| 711.01 | 05145071101 | Yes (rural) | No |
Woodruff County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4901 | 05147490100 | Yes (rural) | No |
| 4902 | 05147490200 | Yes (rural) | No |
Yell County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9525 | 05149952500 | Yes (rural) | No |
Get notified when Arkansas files OZ 2.0 nominations
One email the moment Arkansas's governor submits nominations to Treasury. One more when Treasury certifies.
Arkansas Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Arkansas nominated?
No official count yet. As of October 12, 2026, we have not found a Arkansas or Treasury source confirming a submitted OZ 2.0 nomination slate. AEDC ran a statewide nomination portal July 1–31, 2026. Its Opportunity Zones page says the new 78 zones “selected by Governor Sarah Huckabee Sanders and certified by the U.S. Department of the Treasury will go into effect on January 1, 2027,” but AEDC has published no nominated-tract list, filing date or Treasury certification notice, so Arkansas stays pending on our tracker (checked Oct 10, 2026).
How many census tracts in Arkansas are eligible for Opportunity Zone 2.0?
310 tracts, of which 216 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 Arkansas nominate?
Up to 78. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Arkansas's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Arkansas, the Arkansas Economic Development Commission (AEDC) runs the state process.
What is the deadline for Arkansas 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 Arkansas's community nomination deadline?
Arkansas's published community/local input deadline was July 31, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Arkansas 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. Arkansas has 216 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Arkansas data last changed Oct 10, 2026 · How we source this