Delaware Opportunity Zones 2.0
As of October 12, 2026, Delaware has nominated 25 of its 61 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to the Office of Gov. Meyer (announced Sep 28, 2026). 12 of the nominated tracts are rural in the IRS eligibility appendix. These are nominations, not designations: they await U.S. Treasury certification, and certified zones take effect January 1, 2027. Download the 25-tract list (CSV).
Delaware has 61 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 25 tracts · Sep 28, 2026. Status as of October 12, 2026.
Eligible: 61 tracts (22 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 25 (states with fewer than 100 eligible tracts may designate 25, or all if fewer than 25).
Nominated-tract list: Delaware CSV (25 tracts), from the Office of Gov. Meyer release (Sep 28, 2026), each GEOID checked against the IRS appendix.
Sources: Office of Gov. Meyer · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Delaware OZ 2.0 Selection Process
Delaware has one of the most advanced public OZ 2.0 selection processes in the country. The Division of Small Business (DSB), under the Department of State, leads Delaware's selection, with Governor Matt Meyer set to submit final nominations to Treasury during the federal July 1 – September 28, 2026 window.
Delaware has 61 census tracts eligible for OZ 2.0 designation under the tightened OBBBA criteria. The state can nominate up to 25 tracts (roughly 41% of eligible tracts, reflecting Delaware's smaller census tract pool — the state-minimum-25 floor applies).
Process timeline:
- March 4, 2026: DSB opened its online nomination form at degovforms.formstack.com/forms/opportunityzonenomination. Any resident, developer, municipality, or community organization can nominate a tract.
- April 15, 2026: DSB launched a public mapping tool at business.delaware.gov/opportunity-zones, letting users see all eligible tracts visually and check whether specific properties fall within them. As of April 6, 23 nominations had been received.
- May 15, 2026: Community nomination form closes.
- Summer 2026: DSB reviews submissions and recommends tracts to Governor Meyer.
- By September 28, 2026: Governor Meyer submits final nominations to Treasury.
Governor Meyer, announcing the mapping tool launch, noted: "Technology makes opportunity more accessible for everyone, and we launched this mapping tool to make the Opportunity Zone nomination process simpler." DSB Director Patricia Cannon added: "We're excited to launch this mapping tool as we've had many people ask when it would be available."
Sources: DSB Mapping Tool Launch (April 15, 2026); DSB Nomination Form Launch (March 4, 2026); Delaware OZ Program Page.
Where Delaware is in the process
Delaware census tracts list: Opportunity Zones by county
Every Delaware census tract that is either on the OZ 2.0 eligibility list (61 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 25 Delaware tracts (24 low-income, 1 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 27 2020 tracts fully and 0 partly (27 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match). The Nominated column uses the state's published OZ 2.0 list.
Eligible is not designated. The governor can nominate up to 25 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 Delaware census tracts list (CSV) →
Kent County: 8 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 402.01 | 10001040201 | No | Yes | No |
| 402.03 | 10001040203 | Yes (rural) | No | No |
| 409 | 10001040900 | Yes (rural) | No | No |
| 413 | 10001041300 | Yes (rural) | Yes | Yes |
| 414 | 10001041400 | Yes (rural) | Yes | Yes |
| 418.03 | 10001041803 | Yes (rural) | No | Yes |
| 422.05 | 10001042205 | Yes (rural) | No | No |
| 425 | 10001042500 | Yes (rural) | Yes | Yes |
| 433 | 10001043300 | Yes (rural) | Yes | Yes |
New Castle County: 39 OZ 2.0 eligible, 17 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 2 | 10003000200 | Yes | No | No |
| 3 | 10003000300 | Yes | No | No |
| 4 | 10003000400 | Yes | No | No |
| 6.01 | 10003000601 | Yes | Yes | Yes |
| 6.02 | 10003000602 | No | Yes | No |
| 9 | 10003000900 | Yes | No | No |
| 14 | 10003001400 | Yes | No | No |
| 15 | 10003001500 | Yes | No | No |
| 16 | 10003001600 | Yes | No | Yes |
| 19.02 | 10003001902 | Yes | Yes | Yes |
| 21 | 10003002100 | Yes | Yes | Yes |
| 22 | 10003002200 | Yes | No | No |
| 23 | 10003002300 | Yes | No | No |
| 24 | 10003002400 | Yes | No | No |
| 26 | 10003002600 | Yes | No | No |
| 27 | 10003002700 | Yes | Yes | Yes |
| 28 | 10003002800 | No | Yes | No |
| 29 | 10003002900 | Yes | Yes | Yes |
| 30.02 | 10003003002 | Yes | Yes | Yes |
| 101.04 | 10003010104 | Yes | Yes | Yes |
| 101.05 | 10003010105 | No | Yes | No |
| 101.06 | 10003010106 | No | Yes | No |
| 107.03 | 10003010703 | Yes | Yes | No |
| 107.04 | 10003010704 | Yes | Yes | Yes |
| 123 | 10003012300 | Yes | No | No |
| 124 | 10003012400 | Yes | No | No |
| 129 | 10003012900 | No | Yes | No |
| 131 | 10003013100 | Yes | No | No |
| 132 | 10003013200 | Yes | No | No |
| 141 | 10003014100 | Yes | No | No |
| 144.02 | 10003014402 | No | Yes | No |
| 144.03 | 10003014403 | Yes | No | No |
| 144.04 | 10003014404 | Yes | No | No |
| 145.01 | 10003014501 | Yes | No | Yes |
| 145.02 | 10003014502 | Yes | No | Yes |
| 147.03 | 10003014703 | Yes | No | No |
| 147.05 | 10003014705 | Yes | No | No |
| 149.06 | 10003014906 | Yes | No | No |
| 149.07 | 10003014907 | Yes | No | No |
| 149.08 | 10003014908 | Yes | No | No |
| 149.09 | 10003014909 | Yes | No | No |
| 151 | 10003015100 | Yes | No | No |
| 154 | 10003015400 | Yes | No | No |
| 155.02 | 10003015502 | Yes | Yes | Yes |
| 158.02 | 10003015802 | Yes | Yes | Yes |
Sussex County: 14 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) | Nominated |
|---|---|---|---|---|
| 501.04 | 10005050104 | Yes (rural) | No | Yes |
| 502 | 10005050200 | Yes (rural) | No | No |
| 504.01 | 10005050401 | Yes (rural) | Yes | Yes |
| 504.05 | 10005050405 | No | Yes | No |
| 504.06 | 10005050406 | Yes (rural) | Yes | Yes |
| 504.07 | 10005050407 | Yes (rural) | No | Yes |
| 505.03 | 10005050503 | Yes (rural) | Yes | Yes |
| 506.01 | 10005050601 | Yes (rural) | No | No |
| 506.04 | 10005050604 | Yes (rural) | No | Yes |
| 507.03 | 10005050703 | Yes (rural) | No | No |
| 507.10 | 10005050710 | Yes (rural) | No | No |
| 507.11 | 10005050711 | Yes (rural) | No | No |
| 508.07 | 10005050807 | Yes (rural) | No | No |
| 518.01 | 10005051801 | Yes (rural) | No | No |
| 518.02 | 10005051802 | Yes (rural) | Yes | Yes |
Get notified when Treasury certifies Delaware's OZ 2.0 nominations
One email the moment Delaware's governor submits nominations to Treasury. One more when Treasury certifies.
Delaware Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Delaware nominated?
Delaware nominated 25 census tracts, according to Office of Gov. Meyer (September 28, 2026).
How many census tracts in Delaware are eligible for Opportunity Zone 2.0?
61 tracts, of which 22 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 Delaware nominate?
Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).
Who chooses Delaware's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Delaware, the Division of Small Business (DSB) runs the state process.
Are Delaware'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 Delaware's community nomination deadline?
Delaware's published community/local input deadline was May 15, 2026. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Delaware 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. Delaware has 22 rural eligible tracts in the IRS appendix.
Where can I download Delaware's list of nominated tracts?
Download the verified list as CSV at https://opportunityzoneinvest.com/data/states/delaware.csv. Every GEOID is checked against the IRS Rev. Proc. 2026-14 appendix.
Data as of October 12, 2026 · Delaware data last changed Oct 10, 2026 · How we source this