Pending, no official count yet
Minnesota Opportunity Zones 2.0
As of October 12, 2026, Minnesota has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Minnesota has 289 eligible tracts and may nominate up to 73, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Minnesota has 289 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
289
Eligible Tracts (OZ 2.0)
107
Of which rural
73
Nomination cap (max)
None published
Community Deadline
Median Household Income
$56,054
Median Home Value
$213,900
Avg Poverty Rate
20.3%
Filed
Pending, no official count yet
Current status
Pending, no official count yet (checked October 12, 2026).
We have not found an official Minnesota or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 289 tracts (107 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 73 (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: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Minnesota OZ 2.0 Selection Process
Minnesota has 289 census tracts eligible for OZ 2.0 nomination under OBBBA's updated low-income community criteria, per the IRS Rev. Proc. 2026-14 appendix. Under the federal cap, the governor may nominate up to 73 tracts.
We have not found a published Minnesota OZ 2.0 selection process, community nomination window, or nominated-tract list from the state's lead agency. The federal nomination window closed September 28, 2026; states that have not filed may use a single 30-day extension through October 28, 2026 (IRS Rev. Proc. 2026-14). Certified OZ 2.0 designations take effect January 1, 2027.
If you're aware of an official Minnesota announcement we've missed, please contact us.
Where Minnesota is in the process
Criteria published
Complete
Community input
No public window found
Governor submits
Not yet confirmed (ext. to Oct 28, 2026)
Treasury certifies
Late 2026
Minnesota census tracts list: Opportunity Zones by county
Every Minnesota census tract that is either on the OZ 2.0 eligibility list (289 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 128 Minnesota tracts (127 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 142 2020 tracts fully and 4 partly (146 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 73 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 Minnesota census tracts list (CSV) →
Aitkin County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7702 | 27001770200 | Yes (rural) | No |
| 7703 | 27001770300 | No | Yes |
| 7704.01 | 27001770401 | No | Yes |
| 7704.02 | 27001770402 | Yes (rural) | Yes |
| 7905.01 | 27001790501 | Yes (rural) | No |
Anoka County: 21 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 504.02 | 27003050402 | Yes | Yes |
| 505.01 | 27003050501 | Yes | No |
| 505.04 | 27003050504 | Yes | No |
| 506.02 | 27003050602 | Yes | No |
| 506.06 | 27003050606 | Yes | Yes |
| 506.07 | 27003050607 | Yes | No |
| 506.08 | 27003050608 | Yes | No |
| 507.10 | 27003050710 | Yes | No |
| 508.07 | 27003050807 | Yes | No |
| 508.08 | 27003050808 | Yes | No |
| 508.10 | 27003050810 | Yes | No |
| 508.28 | 27003050828 | Yes | No |
| 509.01 | 27003050901 | Yes | No |
| 510.01 | 27003051001 | Yes | No |
| 512.01 | 27003051201 | Yes | No |
| 512.02 | 27003051202 | Yes | No |
| 512.06 | 27003051206 | Yes | No |
| 513.04 | 27003051304 | Yes | No |
| 513.05 | 27003051305 | Yes | No |
| 514 | 27003051400 | Yes | No |
| 515.01 | 27003051501 | Yes | Yes |
Becker County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4505 | 27005450500 | Yes (rural) | Yes |
| 9400 | 27005940000 | Yes (rural) | No |
Beltrami County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4506 | 27007450600 | Yes (rural) | No |
| 4507.03 | 27007450703 | Yes (rural) | Yes |
| 4507.04 | 27007450704 | Yes (rural) | Yes |
| 9400.01 | 27007940001 | Yes (rural) | Yes |
Benton County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 212.01 | 27009021201 | Yes | Yes |
Big Stone County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 27011950300 | Yes (rural) | Yes |
Blue Earth County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1703 | 27013170300 | No | Yes |
| 1706 | 27013170600 | Yes (rural) | No |
| 1707 | 27013170700 | Yes (rural) | Yes |
| 1711.01 | 27013171101 | Yes (rural) | No |
| 1712.02 | 27013171202 | Yes (rural) | No |
Brown County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.01 | 27015960101 | Yes (rural) | No |
| 9601.02 | 27015960102 | Yes (rural) | No |
| 9606 | 27015960600 | Yes (rural) | No |
Carlton County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 705.01 | 27017070501 | Yes (rural) | No |
| 9400 | 27017940000 | No | Yes |
Cass County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400.02 | 27021940002 | Yes (rural) | Yes |
| 9606 | 27021960600 | Yes (rural) | No |
| 9607 | 27021960700 | Yes (rural) | No |
| 9608.03 | 27021960803 | Yes (rural) | No |
Chippewa (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) |
|---|---|---|---|
| 9506.01 | 27023950601 | No | Yes |
| 9506.02 | 27023950602 | No | Partly |
Chisago County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1102.01 | 27025110201 | Yes (rural) | No |
| 1103.01 | 27025110301 | No | Yes |
Clay County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 203 | 27027020300 | No | Partly |
| 204 | 27027020400 | Yes | No |
| 206 | 27027020600 | Yes | No |
| 301.08 | 27027030108 | Yes | No |
Clearwater (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) |
|---|---|---|---|
| 1 | 27029000100 | No | Yes |
Cook County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4801.01 | 27031480101 | Yes (rural) | Yes |
| 4801.02 | 27031480102 | No | Yes |
Cottonwood County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2702 | 27033270200 | Yes (rural) | No |
| 2704 | 27033270400 | Yes (rural) | Yes |
Crow Wing County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9507.01 | 27035950701 | Yes (rural) | No |
| 9511 | 27035951100 | Yes (rural) | Yes |
| 9512 | 27035951200 | No | Yes |
Dakota County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 601.01 | 27037060101 | Yes | No |
| 601.04 | 27037060104 | Yes | Yes |
| 601.05 | 27037060105 | No | Yes |
| 603.01 | 27037060301 | No | Yes |
| 607.10 | 27037060710 | Yes | No |
| 607.35 | 27037060735 | Yes | No |
| 607.48 | 27037060748 | Yes | No |
| 608.05 | 27037060805 | Yes | No |
| 609.04 | 27037060904 | Yes | No |
Douglas County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4506.01 | 27041450601 | No | Yes |
| 4506.02 | 27041450602 | No | Yes |
| 4507.03 | 27041450703 | Yes (rural) | No |
Faribault County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4602 | 27043460200 | Yes (rural) | No |
| 4604 | 27043460400 | No | Yes |
| 4606 | 27043460600 | Yes (rural) | No |
Fillmore County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9605 | 27045960500 | Yes (rural) | Yes |
Freeborn County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1806 | 27047180600 | No | Yes |
| 1808 | 27047180800 | Yes (rural) | No |
| 1809 | 27047180900 | Yes (rural) | No |
Goodhue County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 801.01 | 27049080101 | Yes (rural) | No |
| 802.01 | 27049080201 | No | Yes |
| 802.02 | 27049080202 | No | Yes |
Hennepin County: 73 OZ 2.0 eligible, 30 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 27053000101 | Yes | No |
| 22 | 27053002200 | Yes | No |
| 27 | 27053002700 | Yes | No |
| 32 | 27053003200 | Yes | No |
| 33 | 27053003300 | Yes | No |
| 38.01 | 27053003801 | Yes | No |
| 38.02 | 27053003802 | Yes | No |
| 59.01 | 27053005901 | Yes | No |
| 59.02 | 27053005902 | Yes | Yes |
| 68 | 27053006800 | Yes | No |
| 77 | 27053007700 | No | Yes |
| 78.01 | 27053007801 | Yes | No |
| 82 | 27053008200 | Yes | No |
| 83 | 27053008300 | Yes | No |
| 85 | 27053008500 | Yes | No |
| 95 | 27053009500 | No | Yes |
| 202.01 | 27053020201 | Yes | Yes |
| 202.02 | 27053020202 | Yes | Yes |
| 203.02 | 27053020302 | Yes | No |
| 203.04 | 27053020304 | Yes | No |
| 204 | 27053020400 | Yes | No |
| 205 | 27053020500 | Yes | No |
| 208.04 | 27053020804 | No | Yes |
| 213 | 27053021300 | No | Yes |
| 215.02 | 27053021502 | Yes | No |
| 223.02 | 27053022302 | Yes | No |
| 232.01 | 27053023201 | Yes | No |
| 234.01 | 27053023401 | Yes | Yes |
| 234.02 | 27053023402 | No | Yes |
| 240.04 | 27053024004 | Yes | No |
| 243 | 27053024300 | Yes | No |
| 248.01 | 27053024801 | Yes | No |
| 251 | 27053025100 | No | Yes |
| 252.01 | 27053025201 | Yes | No |
| 253.02 | 27053025302 | Yes | No |
| 254.03 | 27053025403 | Yes | No |
| 260.19 | 27053026019 | Yes | No |
| 261.04 | 27053026104 | Yes | No |
| 268.09 | 27053026809 | Yes | No |
| 268.19 | 27053026819 | Yes | No |
| 268.27 | 27053026827 | Yes | Yes |
| 268.28 | 27053026828 | Yes | Yes |
| 1004 | 27053100400 | Yes | Yes |
| 1005 | 27053100500 | Yes | Yes |
| 1007 | 27053100700 | Yes | No |
| 1009 | 27053100900 | Yes | Yes |
| 1013 | 27053101300 | Yes | No |
| 1016 | 27053101600 | Yes | No |
| 1018 | 27053101800 | Yes | No |
| 1020 | 27053102000 | Yes | No |
| 1021 | 27053102100 | Yes | Yes |
| 1025 | 27053102500 | Yes | No |
| 1026 | 27053102600 | Yes | No |
| 1028 | 27053102800 | Yes | Yes |
| 1034 | 27053103400 | Yes | Yes |
| 1039 | 27053103900 | Yes | No |
| 1040.01 | 27053104001 | Yes | Yes |
| 1040.02 | 27053104002 | Yes | Yes |
| 1041 | 27053104100 | Yes | Yes |
| 1044 | 27053104400 | Yes | No |
| 1048.01 | 27053104801 | Yes | Yes |
| 1048.02 | 27053104802 | Yes | Partly |
| 1049.01 | 27053104901 | Yes | No |
| 1049.02 | 27053104902 | Yes | No |
| 1052.01 | 27053105201 | Yes | No |
| 1060 | 27053106000 | Yes | Yes |
| 1062 | 27053106200 | Yes | Yes |
| 1067 | 27053106700 | Yes | No |
| 1069 | 27053106900 | Yes | No |
| 1070 | 27053107000 | Yes | No |
| 1074 | 27053107400 | Yes | Yes |
| 1086 | 27053108600 | Yes | No |
| 1088 | 27053108800 | Yes | No |
| 1094 | 27053109400 | Yes | No |
| 1257 | 27053125700 | Yes | No |
| 1258 | 27053125800 | Yes | Yes |
| 1259 | 27053125900 | Yes | Yes |
| 1260 | 27053126000 | Yes | Yes |
| 1263 | 27053126300 | No | Partly |
| 9801 | 27053980100 | Yes | No |
Hubbard County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 704 | 27057070400 | Yes (rural) | No |
| 706 | 27057070600 | Yes (rural) | Yes |
Isanti County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1302 | 27059130200 | Yes (rural) | No |
| 1303.03 | 27059130303 | No | Yes |
| 1303.04 | 27059130304 | Yes (rural) | Yes |
Itasca County: 8 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4801.01 | 27061480101 | Yes (rural) | No |
| 4801.02 | 27061480102 | Yes (rural) | No |
| 4803.01 | 27061480301 | No | Yes |
| 4803.02 | 27061480302 | Yes (rural) | Yes |
| 4803.03 | 27061480303 | No | Yes |
| 4805 | 27061480500 | Yes (rural) | Yes |
| 4808.03 | 27061480803 | Yes (rural) | No |
| 4808.05 | 27061480805 | Yes (rural) | No |
| 4810.01 | 27061481001 | Yes (rural) | No |
| 9400 | 27061940000 | Yes (rural) | No |
Jackson (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 | 27063480400 | No | Yes |
Kanabec County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4801 | 27065480100 | Yes (rural) | No |
| 4803 | 27065480300 | Yes (rural) | Yes |
Kandiyohi County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7709 | 27067770900 | Yes (rural) | No |
| 7808 | 27067780800 | Yes (rural) | Yes |
| 7810 | 27067781000 | Yes (rural) | No |
Koochiching County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7901 | 27071790100 | Yes (rural) | Yes |
| 7902.02 | 27071790202 | Yes (rural) | No |
Lac qui Parle County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1801 | 27073180100 | Yes (rural) | No |
Lake (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) |
|---|---|---|---|
| 3703 | 27075370300 | No | Yes |
Lake of the Woods (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) |
|---|---|---|---|
| 4603 | 27077460300 | No | Yes |
Lyon (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) |
|---|---|---|---|
| 3605 | 27083360500 | No | Yes |
Mahnomen County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9401 | 27087940100 | Yes (rural) | Yes |
| 9403 | 27087940300 | Yes (rural) | No |
Martin County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7902 | 27091790200 | Yes (rural) | No |
| 7906 | 27091790600 | Yes (rural) | Yes |
Meeker County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5603 | 27093560300 | Yes (rural) | Yes |
Mille Lacs County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1705 | 27095170500 | Yes (rural) | Yes |
| 1707 | 27095170700 | Yes (rural) | No |
| 9701 | 27095970100 | Yes (rural) | Yes |
| 9702 | 27095970200 | Yes (rural) | Yes |
| 9703 | 27095970300 | Yes (rural) | No |
Morrison County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7806 | 27097780600 | Yes (rural) | Yes |
| 7807 | 27097780700 | Yes (rural) | No |
Mower County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 27099000300 | Yes (rural) | No |
| 4.10 | 27099000410 | Yes (rural) | Yes |
| 8 | 27099000800 | Yes (rural) | No |
Nicollet County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4804 | 27103480400 | Yes (rural) | No |
Nobles County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1054 | 27105105400 | Yes (rural) | Yes |
| 1055 | 27105105500 | Yes (rural) | No |
| 1056 | 27105105600 | Yes (rural) | No |
Olmsted County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 27109000100 | Yes | Yes |
| 2 | 27109000200 | Yes | No |
| 5 | 27109000500 | Yes | No |
| 6 | 27109000600 | No | Yes |
| 10 | 27109001000 | Yes | No |
| 14.01 | 27109001401 | Yes | No |
| 17.01 | 27109001701 | Yes | No |
Otter Tail County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 27111960300 | No | Yes |
| 9605 | 27111960500 | Yes (rural) | No |
| 9609 | 27111960900 | Yes (rural) | No |
Pennington (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) |
|---|---|---|---|
| 902 | 27113090200 | No | Yes |
| 904 | 27113090400 | No | Yes |
Pine County: 3 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 27115950300 | Yes (rural) | No |
| 9504.01 | 27115950401 | No | Yes |
| 9504.02 | 27115950402 | Yes (rural) | Yes |
| 9505 | 27115950500 | Yes (rural) | Yes |
| 9507 | 27115950700 | No | Yes |
Pipestone County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4602 | 27117460200 | No | Yes |
| 4603 | 27117460300 | Yes (rural) | No |
Polk County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202 | 27119020200 | Yes | No |
| 210 | 27119021000 | No | Yes |
Ramsey County: 45 OZ 2.0 eligible, 19 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 302.02 | 27123030202 | Yes | No |
| 304 | 27123030400 | Yes | Yes |
| 305 | 27123030500 | Yes | Yes |
| 306.01 | 27123030601 | Yes | No |
| 307.04 | 27123030704 | Yes | No |
| 308 | 27123030800 | Yes | No |
| 310 | 27123031000 | Yes | No |
| 313 | 27123031300 | Yes | No |
| 314 | 27123031400 | Yes | No |
| 315 | 27123031500 | Yes | Yes |
| 316 | 27123031600 | Yes | Yes |
| 317.01 | 27123031701 | Yes | Yes |
| 317.02 | 27123031702 | Yes | Yes |
| 319 | 27123031900 | No | Yes |
| 321 | 27123032100 | Yes | Yes |
| 324 | 27123032400 | Yes | No |
| 325 | 27123032500 | Yes | Yes |
| 326 | 27123032600 | Yes | No |
| 327 | 27123032700 | Yes | Yes |
| 331 | 27123033100 | Yes | Yes |
| 332 | 27123033200 | Yes | No |
| 334 | 27123033400 | Yes | Yes |
| 335 | 27123033500 | Yes | Yes |
| 336 | 27123033600 | Yes | No |
| 337 | 27123033700 | Yes | Yes |
| 339 | 27123033900 | Yes | No |
| 342.01 | 27123034201 | Yes | Yes |
| 346.01 | 27123034601 | Yes | No |
| 346.02 | 27123034602 | Yes | No |
| 347.01 | 27123034701 | No | Yes |
| 360 | 27123036000 | Yes | Yes |
| 361 | 27123036100 | Yes | No |
| 369 | 27123036900 | Yes | No |
| 371 | 27123037100 | No | Yes |
| 372 | 27123037200 | Yes | No |
| 374.02 | 27123037402 | Yes | No |
| 374.03 | 27123037403 | Yes | No |
| 376.03 | 27123037603 | Yes | No |
| 376.04 | 27123037604 | Yes | No |
| 406.06 | 27123040606 | Yes | No |
| 409.02 | 27123040902 | Yes | No |
| 411.03 | 27123041103 | Yes | No |
| 411.07 | 27123041107 | Yes | No |
| 416.02 | 27123041602 | No | Yes |
| 420.01 | 27123042001 | Yes | No |
| 421.01 | 27123042101 | Yes | No |
| 422.01 | 27123042201 | Yes | No |
| 422.02 | 27123042202 | Yes | No |
| 428 | 27123042800 | Yes | No |
Redwood County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7503 | 27127750300 | No | Yes |
| 7505 | 27127750500 | Yes (rural) | No |
Renville (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) |
|---|---|---|---|
| 7905 | 27129790500 | No | Yes |
Rice County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 707.01 | 27131070701 | No | Yes |
| 707.02 | 27131070702 | Yes (rural) | Yes |
| 709.01 | 27131070901 | Yes (rural) | No |
| 709.02 | 27131070902 | Yes (rural) | No |
Rock (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) |
|---|---|---|---|
| 5703 | 27133570300 | No | Yes |
Scott County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 802.08 | 27139080208 | Yes | No |
| 803.03 | 27139080303 | Yes | No |
| 804 | 27139080400 | Yes | No |
Sherburne County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 315 | 27141031500 | Yes | Yes |
St. Louis County: 16 OZ 2.0 eligible, 11 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3.01 | 27137000301 | Yes | No |
| 12 | 27137001200 | Yes | No |
| 13 | 27137001300 | Yes | No |
| 14 | 27137001400 | Yes | No |
| 16 | 27137001600 | Yes | No |
| 17 | 27137001700 | Yes | Yes |
| 18 | 27137001800 | Yes | No |
| 19 | 27137001900 | Yes | Yes |
| 20 | 27137002000 | No | Yes |
| 24 | 27137002400 | Yes | No |
| 33 | 27137003300 | Yes | No |
| 122 | 27137012200 | Yes (rural) | No |
| 124 | 27137012400 | No | Yes |
| 125 | 27137012500 | Yes (rural) | No |
| 131 | 27137013100 | Yes (rural) | Yes |
| 138 | 27137013800 | Yes (rural) | No |
| 153 | 27137015300 | No | Yes |
| 155.01 | 27137015501 | No | Yes |
| 155.02 | 27137015502 | No | Yes |
| 155.03 | 27137015503 | No | Yes |
| 156 | 27137015600 | Yes | Yes |
| 157 | 27137015700 | Yes | No |
| 158 | 27137015800 | No | Yes |
Stearns County: 9 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3.01 | 27145000301 | Yes | No |
| 3.03 | 27145000303 | Yes | No |
| 3.04 | 27145000304 | Yes | No |
| 5.01 | 27145000501 | Yes | No |
| 6.01 | 27145000601 | Yes | No |
| 6.02 | 27145000602 | Yes | No |
| 8.01 | 27145000801 | Yes | No |
| 113.07 | 27145011307 | Yes | No |
| 116 | 27145011600 | Yes | Yes |
Steele County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9604 | 27147960400 | Yes (rural) | Yes |
Stevens (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) |
|---|---|---|---|
| 4802 | 27149480200 | No | Yes |
Swift County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602 | 27151960200 | Yes (rural) | No |
| 9604 | 27151960400 | Yes (rural) | Yes |
Todd County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7901 | 27153790100 | Yes (rural) | No |
| 7902 | 27153790200 | Yes (rural) | No |
| 7903 | 27153790300 | Yes (rural) | No |
| 7906 | 27153790600 | Yes (rural) | Yes |
Traverse County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4602 | 27155460200 | Yes (rural) | No |
Wabasha (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) |
|---|---|---|---|
| 4903 | 27157490300 | No | Yes |
Wadena County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4803 | 27159480300 | Yes (rural) | Yes |
Waseca County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7905 | 27161790500 | Yes (rural) | Yes |
Washington County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 701.03 | 27163070103 | Yes (rural) | No |
| 701.04 | 27163070104 | Yes (rural) | No |
Wilkin County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502 | 27167950200 | Yes (rural) | No |
Winona County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6703.01 | 27169670301 | Yes (rural) | No |
| 6705 | 27169670500 | Yes (rural) | Yes |
| 6706 | 27169670600 | Yes (rural) | No |
| 6707 | 27169670700 | Yes (rural) | No |
Wright County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1002.03 | 27171100203 | Yes (rural) | No |
| 1004.02 | 27171100402 | Yes (rural) | No |
Yellow Medicine (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) |
|---|---|---|---|
| 9701 | 27173970100 | No | Yes |
Get notified when Minnesota files OZ 2.0 nominations
One email the moment Minnesota's governor submits nominations to Treasury. One more when Treasury certifies.
Minnesota Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Minnesota nominated?
No official count yet. As of October 12, 2026, we have not found a Minnesota or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Minnesota are eligible for Opportunity Zone 2.0?
289 tracts, of which 107 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 Minnesota nominate?
Up to 73. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Minnesota's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for Minnesota 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).
Do rural Opportunity Zones in Minnesota 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. Minnesota has 107 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Minnesota data last changed Jul 4, 2026 · How we source this