Idaho Opportunity Zones 2.0
As of October 12, 2026, Idaho has nominated 25 of its 80 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to Idaho Commerce (announced Oct 1, 2026). Idaho Commerce says Treasury has approved them, and the new zones take effect January 1, 2027.
Idaho has 80 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Filed: 25 tracts · Oct 1, 2026. Status as of October 12, 2026.
Approved: Idaho Commerce's release says Treasury approved Idaho's OZ 2.0 nominations (25 filed); a City of Post Falls release (Oct 7, 2026) says the designation takes effect January 1, 2027.
Eligible: 80 tracts (32 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).
Sources: Idaho Commerce · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Idaho OZ 2.0 Selection Process
The Idaho Department of Commerce ran Idaho's OZ 2.0 nomination process for Governor Brad Little. Idaho has 80 census tracts eligible under the IRS Rev. Proc. 2026-14 appendix. Because that is fewer than 100, the state could nominate up to 25 tracts.
Reported approved: Idaho Commerce's release is headlined "United States Treasury Approves Idaho Opportunity Zone 2.0 Nominations"; a City of Post Falls release dated October 7, 2026 says Treasury "has approved Idaho's Opportunity Zone 2.0 nominations," effective January 1, 2027. (Oct 11 re-check: the Commerce page blocks automated fetches, so its body text could not be re-read; we state only what the headline and the Post Falls release say.)
Process:
- Through June 30, 2026 (4:00 PM MT): Cities, counties and tribes submitted tract nominations through the Idaho Commerce nomination portal.
- Before October 1, 2026: Governor Little submitted 25 tracts to Treasury (Idaho Commerce has not published the submission date).
- October 2026: Idaho Commerce release reports Treasury approval; Post Falls release (Oct 7) confirms.
Certified tracts include: five in Boise; two each in Moscow, Nampa and Pocatello; and one each in Bonner County (Blanchard), Burley, Caldwell, Emmett, Garden City, Jerome, Coeur d'Alene, Lewiston, Meridian, Post Falls, Power County (Pocatello Airport/Rockland), Rexburg, Shoshone County (Kellogg, Smelterville, Wardner) and Twin Falls. The full GEOID list is in the Idaho Commerce release.
Sources: Idaho Commerce — Treasury approves Idaho OZ 2.0 nominations; Idaho Commerce — Opportunity Zones; IRS Rev. Proc. 2026-14 appendix.
Where Idaho is in the process
Idaho census tracts list: Opportunity Zones by county
Every Idaho census tract that is either on the OZ 2.0 eligibility list (80 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 28 Idaho tracts (26 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 34 2020 tracts fully and 0 partly (34 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 25 of these tracts (the 25% cap). Idaho Commerce's release is headlined "United States Treasury Approves Idaho Opportunity Zone 2.0 Nominations," and a City of Post Falls release dated October 7, 2026 says Treasury "has approved Idaho's Opportunity Zone 2.0 nominations." Idaho filed 25. 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 Idaho census tracts list (CSV) →
Ada County: 15 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 16001000101 | Yes | No |
| 1.02 | 16001000102 | Yes | No |
| 8.06 | 16001000806 | Yes | No |
| 9.01 | 16001000901 | Yes | No |
| 9.02 | 16001000902 | Yes | No |
| 10.02 | 16001001002 | Yes | No |
| 10.03 | 16001001003 | Yes | No |
| 11 | 16001001100 | Yes | No |
| 12.04 | 16001001204 | Yes | No |
| 14.02 | 16001001402 | Yes | No |
| 17.02 | 16001001702 | Yes | No |
| 20 | 16001002000 | Yes | Yes |
| 23.17 | 16001002317 | Yes | No |
| 23.19 | 16001002319 | Yes | No |
| 103.48 | 16001010348 | Yes | No |
| 103.68 | 16001010368 | No | Yes |
| 103.69 | 16001010369 | No | Yes |
| 103.70 | 16001010370 | No | Yes |
Adams County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 16003950100 | No | Yes |
| 9502 | 16003950200 | Yes (rural) | No |
Bannock County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6 | 16005000600 | Yes | No |
| 8 | 16005000800 | Yes | No |
| 9 | 16005000900 | Yes | No |
| 10 | 16005001000 | Yes | No |
| 13 | 16005001300 | Yes | No |
| 14 | 16005001400 | Yes | No |
| 16.01 | 16005001601 | Yes | Yes |
| 9400 | 16005940000 | Yes (rural) | No |
Benewah (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) |
|---|---|---|---|
| 9501 | 16009950100 | No | Yes |
Bingham County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400 | 16011940000 | Yes (rural) | No |
| 9505.02 | 16011950502 | Yes (rural) | No |
Bonner County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 16017950100 | Yes (rural) | No |
| 9502.01 | 16017950201 | Yes (rural) | No |
| 9503 | 16017950300 | No | Yes |
| 9507.02 | 16017950702 | Yes (rural) | No |
| 9508.02 | 16017950802 | Yes (rural) | No |
Bonneville County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9706.01 | 16019970601 | Yes | No |
| 9706.02 | 16019970602 | Yes | No |
| 9707 | 16019970700 | Yes | No |
| 9711 | 16019971100 | Yes | No |
| 9712 | 16019971200 | Yes | No |
Boundary (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) |
|---|---|---|---|
| 9702 | 16021970200 | No | Yes |
Canyon County: 13 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201 | 16027020100 | Yes | No |
| 202 | 16027020200 | Yes | Yes |
| 203 | 16027020300 | Yes | No |
| 204.04 | 16027020404 | Yes | No |
| 205.03 | 16027020503 | Yes | No |
| 205.06 | 16027020506 | Yes | No |
| 210.06 | 16027021006 | Yes | No |
| 211.03 | 16027021103 | Yes | No |
| 212.02 | 16027021202 | Yes | No |
| 213 | 16027021300 | Yes | No |
| 215 | 16027021500 | Yes | No |
| 217.02 | 16027021702 | Yes | No |
| 219.04 | 16027021904 | Yes (rural) | No |
| 221 | 16027022100 | No | Yes |
| 222 | 16027022200 | No | Yes |
Cassia County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 16031950100 | Yes (rural) | No |
| 9504 | 16031950400 | Yes (rural) | No |
Clearwater (county per CDFI 2018 list): 0 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400.01 | 16035940001 | No | Yes |
| 9400.02 | 16035940002 | No | Yes |
| 9701 | 16035970100 | No | Yes |
Elmore County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 16039960300 | No | Yes |
| 9604.02 | 16039960402 | Yes (rural) | No |
Gem County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602 | 16045960200 | Yes (rural) | No |
Gooding County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.01 | 16047960101 | Yes (rural) | Yes |
| 9601.02 | 16047960102 | No | Yes |
Idaho (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) |
|---|---|---|---|
| 9400 | 16049940000 | No | Yes |
| 9604 | 16049960400 | No | Yes |
Jefferson County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603.01 | 16051960301 | Yes (rural) | No |
Jerome County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9704 | 16053970400 | No | Yes |
| 9705.02 | 16053970502 | Yes (rural) | No |
Kootenai County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4.01 | 16055000401 | Yes | No |
| 6.02 | 16055000602 | No | Yes |
| 9.01 | 16055000901 | Yes | No |
| 12.02 | 16055001202 | Yes | No |
| 13 | 16055001300 | Yes | No |
Latah County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 51.01 | 16057005101 | Yes (rural) | Yes |
| 51.02 | 16057005102 | Yes (rural) | Yes |
| 53.02 | 16057005302 | Yes (rural) | No |
| 54 | 16057005400 | Yes (rural) | Yes |
Lemhi County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9702 | 16059970200 | Yes (rural) | No |
Lewis County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400.01 | 16061940001 | Yes (rural) | Yes |
| 9503 | 16061950300 | Yes (rural) | No |
Madison County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502 | 16065950200 | Yes (rural) | No |
| 9503.01 | 16065950301 | Yes (rural) | No |
| 9503.03 | 16065950303 | Yes (rural) | No |
| 9503.04 | 16065950304 | Yes (rural) | No |
Minidoka (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) |
|---|---|---|---|
| 9705 | 16067970500 | No | Yes |
Nez Perce County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 16069960300 | No | Yes |
| 9604 | 16069960400 | Yes (rural) | No |
Payette (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) |
|---|---|---|---|
| 9602 | 16075960200 | No | Yes |
Power County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 16077960100 | Yes | No |
Shoshone County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 16079960300 | Yes (rural) | Yes |
Teton County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.03 | 16081960103 | Yes (rural) | No |
Twin Falls County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4 | 16083000400 | No | Yes |
| 8 | 16083000800 | Yes | No |
| 10.02 | 16083001002 | Yes | No |
| 11 | 16083001100 | Yes | Yes |
| 12.01 | 16083001201 | Yes | No |
| 13.02 | 16083001302 | Yes (rural) | No |
Valley (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) |
|---|---|---|---|
| 9703.01 | 16085970301 | No | Yes |
| 9703.02 | 16085970302 | No | Yes |
Washington County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9703 | 16087970300 | Yes (rural) | No |
Get notified when Treasury certifies Idaho's OZ 2.0 nominations
One email the moment Idaho's governor submits nominations to Treasury. One more when Treasury certifies.
Idaho Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Idaho nominated?
Idaho nominated 25 census tracts, according to Idaho Commerce (October 1, 2026). Idaho Commerce's release is headlined "United States Treasury Approves Idaho Opportunity Zone 2.0 Nominations," and a City of Post Falls release dated October 7, 2026 says Treasury "has approved Idaho's Opportunity Zone 2.0 nominations." Idaho filed 25.
How many census tracts in Idaho are eligible for Opportunity Zone 2.0?
80 tracts, of which 32 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 Idaho 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 Idaho's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Idaho, the Idaho Department of Commerce runs the state process.
Are Idaho's nominated tracts official Opportunity Zones yet?
Idaho Commerce's release says the U.S. Treasury approved Idaho's OZ 2.0 nominations (25 filed), and a City of Post Falls release dated October 7, 2026 says the same. OZ 2.0 designations take effect January 1, 2027.
When was Idaho's community nomination deadline?
Idaho's published community/local input deadline was Closed June 30, 2026 (4:00 PM MT). That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Idaho 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. Idaho has 32 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Idaho data last changed Oct 11, 2026 · How we source this