Iowa Opportunity Zones 2.0
As of October 12, 2026, Iowa has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Iowa has 175 eligible tracts and may nominate up to 44, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Iowa has 175 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).
IEDA's Opportunity Zones page says Iowa has 175 eligible low-income census tracts, of which 44 will become designated zones. IEDA took nomination applications through July 31, 2026, reviewed them in August, and its timeline called for the Governor's Office to submit recommendations to Treasury in early September. No submitted-tract list or filing announcement is posted.
Eligible: 175 tracts (58 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 44 (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: IEDA · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Iowa OZ 2.0 Selection Process
The Iowa Economic Development Authority (IEDA) runs Iowa's OZ 2.0 nomination process for Governor Kim Reynolds. IEDA's Opportunity Zones page says: "Iowa has 175 eligible LICs, of which 44 will become designated Iowa Opportunity Zones." That matches the IRS Rev. Proc. 2026-14 appendix, which lists 175 eligible Iowa tracts, 58 of them rural. The cap is 25% of 175, rounded up: 44 tracts.
IEDA's published timeline:
- Early July 2026: IEDA asked partners within eligible tracts to submit nomination applications.
- July 31, 2026: Application deadline.
- August 2026: IEDA reviews applications.
- Early September 2026: Governor's Office submits recommendations to Treasury (planned).
- Late September 2026: Treasury determines designated Iowa Opportunity Zones (planned).
- January 1, 2027: OZ 2.0 designations take effect.
IEDA has not posted a submitted-tract list or an announcement that the Governor's nominations were filed. Until an official source confirms a filing and tract count, Iowa stays pending on our tracker.
Contact: Matthew Kodis, IEDA, Matthew.Kodis@IowaEDA.com.
Sources: IEDA Opportunity Zones · IRS Rev. Proc. 2026-14 appendix.
Where Iowa is in the process
Iowa census tracts list: Opportunity Zones by county
Every Iowa census tract that is either on the OZ 2.0 eligibility list (175 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 62 Iowa tracts (61 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 65 2020 tracts fully and 1 partly (66 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 44 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 Iowa census tracts list (CSV) →
Appanoose County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 19007950100 | No | Yes |
| 9503 | 19007950300 | Yes (rural) | Yes |
| 9504 | 19007950400 | Yes (rural) | No |
| 9505 | 19007950500 | Yes (rural) | No |
Benton (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) |
|---|---|---|---|
| 9603 | 19011960300 | No | Yes |
Black Hawk County: 15 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 19013000100 | Yes | Yes |
| 2 | 19013000200 | Yes | No |
| 3 | 19013000300 | Yes | No |
| 4 | 19013000400 | Yes | No |
| 5 | 19013000500 | Yes | No |
| 7 | 19013000700 | Yes | Yes |
| 8 | 19013000800 | Yes | No |
| 10 | 19013001000 | No | Yes |
| 14 | 19013001400 | Yes | No |
| 16 | 19013001600 | Yes | No |
| 17.01 | 19013001701 | Yes | No |
| 18 | 19013001800 | Yes | No |
| 20 | 19013002000 | Yes | No |
| 23.01 | 19013002301 | Yes | No |
| 23.03 | 19013002303 | Yes | No |
| 23.04 | 19013002304 | Yes | No |
Buena Vista (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) |
|---|---|---|---|
| 9604 | 19021960400 | No | Yes |
Calhoun (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) |
|---|---|---|---|
| 9502 | 19025950200 | No | Yes |
Cass County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1902 | 19029190200 | No | Yes |
| 1905 | 19029190500 | Yes (rural) | Yes |
Cerro Gordo County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 19033950300 | No | Yes |
| 9504.02 | 19033950402 | Yes (rural) | No |
Cherokee (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) |
|---|---|---|---|
| 801.01 | 19035080101 | No | Yes |
| 801.02 | 19035080102 | No | Yes |
Clarke County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 19039960300 | Yes (rural) | No |
Clay County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 802 | 19041080200 | Yes (rural) | No |
Clayton County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 701 | 19043070100 | Yes (rural) | No |
Clinton County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 19045000100 | Yes (rural) | Yes |
| 3 | 19045000300 | Yes (rural) | Yes |
| 5 | 19045000500 | Yes (rural) | No |
Crawford County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 704.01 | 19047070401 | Yes (rural) | Yes |
| 704.02 | 19047070402 | No | Yes |
Dallas (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) |
|---|---|---|---|
| 504 | 19049050400 | No | Yes |
Davis (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) |
|---|---|---|---|
| 802 | 19051080200 | No | Yes |
Decatur County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602 | 19053960200 | Yes (rural) | Yes |
| 9603 | 19053960300 | Yes (rural) | Yes |
Des Moines County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 19057000200 | No | Yes |
| 3 | 19057000300 | Yes (rural) | Yes |
| 4 | 19057000400 | Yes (rural) | Yes |
| 8 | 19057000800 | Yes (rural) | No |
Dubuque County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 19061000100 | Yes | Yes |
| 5 | 19061000500 | Yes | Yes |
| 7.02 | 19061000702 | Yes | Partly |
Emmet (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) |
|---|---|---|---|
| 703 | 19063070300 | No | Yes |
Fayette County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 804 | 19065080400 | Yes (rural) | No |
| 805 | 19065080500 | Yes (rural) | No |
Floyd (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) |
|---|---|---|---|
| 4804 | 19067480400 | No | Yes |
Hamilton (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) |
|---|---|---|---|
| 9603 | 19079960300 | No | Yes |
Hancock County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2704 | 19081270400 | Yes (rural) | No |
Ida (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) |
|---|---|---|---|
| 903 | 19093090300 | No | Yes |
Jackson County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9506 | 19097950600 | Yes (rural) | Yes |
Jasper County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 403 | 19099040300 | Yes (rural) | No |
| 405 | 19099040500 | Yes (rural) | No |
| 9800 | 19099980000 | Yes (rural) | No |
Jefferson County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 903.01 | 19101090301 | Yes (rural) | No |
| 904 | 19101090400 | Yes (rural) | No |
Johnson County: 10 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 19103000200 | Yes | Yes |
| 3.04 | 19103000304 | No | Yes |
| 3.07 | 19103000307 | Yes | Yes |
| 4.01 | 19103000401 | Yes | No |
| 5.02 | 19103000502 | Yes | No |
| 6 | 19103000600 | Yes | No |
| 11 | 19103001100 | Yes | No |
| 14 | 19103001400 | No | Yes |
| 16.01 | 19103001601 | Yes | No |
| 16.02 | 19103001602 | Yes | No |
| 17 | 19103001700 | No | Yes |
| 18.01 | 19103001801 | Yes | No |
| 104.01 | 19103010401 | Yes | No |
Jones County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 703.01 | 19105070301 | Yes (rural) | No |
| 703.02 | 19105070302 | Yes (rural) | No |
| 704.02 | 19105070402 | Yes (rural) | No |
Lee County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4902 | 19111490200 | No | Yes |
| 4908 | 19111490800 | Yes (rural) | Yes |
| 4909 | 19111490900 | Yes (rural) | Yes |
| 4910 | 19111491000 | Yes (rural) | No |
Linn County: 14 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.03 | 19113000103 | Yes | No |
| 2.01 | 19113000201 | Yes | No |
| 8 | 19113000800 | Yes | No |
| 10.04 | 19113001004 | Yes | No |
| 11.01 | 19113001101 | Yes | No |
| 12 | 19113001200 | Yes | No |
| 13 | 19113001300 | Yes | No |
| 19 | 19113001900 | Yes | Yes |
| 22 | 19113002200 | Yes | Yes |
| 23 | 19113002300 | Yes | No |
| 24 | 19113002400 | Yes | No |
| 25 | 19113002500 | Yes | No |
| 27 | 19113002700 | Yes | Yes |
| 30.04 | 19113003004 | Yes | No |
Lucas County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 19117950300 | Yes (rural) | Yes |
Madison (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) |
|---|---|---|---|
| 602 | 19121060200 | No | Yes |
Mahaska County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9507 | 19123950700 | Yes (rural) | No |
Marshall County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9506 | 19127950600 | Yes (rural) | No |
| 9508.01 | 19127950801 | Yes (rural) | No |
| 9509 | 19127950900 | Yes (rural) | Yes |
Montgomery County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602 | 19137960200 | Yes (rural) | No |
Muscatine County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 507 | 19139050700 | No | Yes |
| 508 | 19139050800 | Yes (rural) | No |
| 509 | 19139050900 | Yes (rural) | No |
| 510 | 19139051000 | Yes (rural) | Yes |
Osceola County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4601 | 19143460100 | Yes (rural) | No |
Page County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4902 | 19145490200 | No | Yes |
| 4903 | 19145490300 | Yes (rural) | No |
| 4905 | 19145490500 | Yes (rural) | No |
Plymouth (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 | 19149970200 | No | Yes |
Pocahontas County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7801 | 19151780100 | Yes (rural) | Yes |
Polk County: 34 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 19153000101 | Yes | No |
| 1.02 | 19153000102 | Yes | No |
| 1.03 | 19153000103 | Yes | No |
| 2.02 | 19153000202 | Yes | No |
| 3 | 19153000300 | Yes | No |
| 4 | 19153000400 | Yes | No |
| 5 | 19153000500 | Yes | No |
| 7.01 | 19153000701 | Yes | No |
| 8.03 | 19153000803 | Yes | No |
| 11 | 19153001100 | Yes | Yes |
| 12 | 19153001200 | Yes | No |
| 15 | 19153001500 | Yes | No |
| 17 | 19153001700 | Yes | No |
| 19 | 19153001900 | Yes | No |
| 21 | 19153002100 | Yes | No |
| 26 | 19153002600 | Yes | Yes |
| 27 | 19153002700 | Yes | No |
| 39.01 | 19153003901 | Yes | No |
| 42 | 19153004200 | Yes | No |
| 44 | 19153004400 | Yes | No |
| 45.01 | 19153004501 | Yes | No |
| 46.03 | 19153004603 | Yes | No |
| 47.01 | 19153004701 | Yes | No |
| 47.02 | 19153004702 | Yes | No |
| 48 | 19153004800 | Yes | No |
| 49 | 19153004900 | Yes | No |
| 50 | 19153005000 | Yes | No |
| 51.01 | 19153005101 | Yes | No |
| 52 | 19153005200 | Yes | No |
| 108.06 | 19153010806 | Yes | No |
| 110.01 | 19153011001 | Yes | Yes |
| 111.14 | 19153011114 | Yes | No |
| 112.05 | 19153011205 | Yes | No |
| 113.05 | 19153011305 | Yes | No |
Pottawattamie County: 11 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 302 | 19155030200 | Yes | No |
| 304.01 | 19155030401 | Yes | No |
| 304.02 | 19155030402 | Yes | No |
| 305.01 | 19155030501 | Yes | No |
| 305.02 | 19155030502 | Yes | No |
| 306.02 | 19155030602 | Yes | No |
| 307 | 19155030700 | Yes | No |
| 308 | 19155030800 | Yes | No |
| 309 | 19155030900 | Yes | Yes |
| 311 | 19155031100 | Yes | No |
| 313 | 19155031300 | Yes | Yes |
Poweshiek (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) |
|---|---|---|---|
| 3704 | 19157370400 | No | Yes |
Scott County: 12 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 106 | 19163010600 | Yes | Yes |
| 107 | 19163010700 | Yes | No |
| 108 | 19163010800 | Yes | No |
| 109 | 19163010900 | Yes | Yes |
| 113 | 19163011300 | Yes | No |
| 114 | 19163011400 | Yes | No |
| 123 | 19163012300 | Yes | No |
| 124 | 19163012400 | Yes | No |
| 125.01 | 19163012501 | Yes | No |
| 126.02 | 19163012602 | Yes | No |
| 128.02 | 19163012802 | Yes | No |
| 134 | 19163013400 | Yes | No |
Shelby County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9604 | 19165960400 | Yes (rural) | Yes |
Story County: 8 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5 | 19169000500 | Yes | No |
| 7 | 19169000700 | Yes | No |
| 8 | 19169000800 | Yes | No |
| 10 | 19169001000 | Yes | No |
| 11.01 | 19169001101 | Yes | No |
| 11.02 | 19169001102 | Yes | No |
| 13.03 | 19169001303 | Yes | No |
| 13.04 | 19169001304 | Yes | No |
Tama County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2905 | 19171290500 | Yes (rural) | No |
Union County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1902 | 19175190200 | No | Yes |
| 1904 | 19175190400 | Yes (rural) | No |
Wapello County: 6 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602 | 19179960200 | Yes (rural) | No |
| 9604 | 19179960400 | Yes (rural) | No |
| 9605 | 19179960500 | Yes (rural) | No |
| 9606 | 19179960600 | Yes (rural) | No |
| 9609 | 19179960900 | Yes (rural) | No |
| 9610 | 19179961000 | Yes (rural) | No |
Washington County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 19183960300 | Yes (rural) | No |
Webster County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4 | 19187000400 | Yes (rural) | No |
| 7 | 19187000700 | Yes (rural) | Yes |
Woodbury County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 19193000100 | Yes | Yes |
| 8 | 19193000800 | Yes | No |
| 11 | 19193001100 | Yes | No |
| 12 | 19193001200 | Yes | No |
| 13 | 19193001300 | Yes | No |
| 14 | 19193001400 | Yes | No |
| 15 | 19193001500 | Yes | Yes |
| 18.01 | 19193001801 | Yes | No |
| 20 | 19193002000 | Yes | No |
| 36 | 19193003600 | Yes | Yes |
Worth (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) |
|---|---|---|---|
| 6901 | 19195690100 | No | Yes |
Wright County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6805 | 19197680500 | Yes (rural) | No |
Get notified when Iowa files OZ 2.0 nominations
One email the moment Iowa's governor submits nominations to Treasury. One more when Treasury certifies.
Iowa Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Iowa nominated?
No official count yet. As of October 12, 2026, we have not found a Iowa or Treasury source confirming a submitted OZ 2.0 nomination slate. IEDA's Opportunity Zones page says Iowa has 175 eligible low-income census tracts, of which 44 will become designated zones. IEDA took nomination applications through July 31, 2026, reviewed them in August, and its timeline called for the Governor's Office to submit recommendations to Treasury in early September. No submitted-tract list or filing announcement is posted.
How many census tracts in Iowa are eligible for Opportunity Zone 2.0?
175 tracts, of which 58 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 Iowa nominate?
Up to 44. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Iowa's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Iowa, the Iowa Economic Development Authority (IEDA) runs the state process.
What is the deadline for Iowa 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 Iowa's community nomination deadline?
Iowa's published community/local input deadline was Closed July 31, 2026 (IEDA nomination applications). That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Iowa 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. Iowa has 58 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Iowa data last changed Oct 6, 2026 · How we source this