Delaware Opportunity Zones 2.0

Delaware OZ 2.0 Selection Process

Last updated: April 17, 2026. Status: Active — accepting community input through May 15, 2026.

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 29, 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 29, 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.