Pending, no official count yet

Nevada Opportunity Zones 2.0

As of October 12, 2026, Nevada has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Nevada has 195 eligible tracts and may nominate up to 49, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.

Nevada has 195 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.

195

Eligible Tracts (OZ 2.0)

Of which rural

Nomination cap (max)

None published

Community Deadline

Median Household Income

$45,697

Median Home Value

$241,150

Avg Poverty Rate

24.6%

Filed

Pending, no official count yet

Current status

Pending, no official count yet (checked October 12, 2026).

We have not found an official Nevada or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.

Eligible: 195 tracts (25 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 49 (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: Nevada Department of Business & Industry (B&I) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Nevada OZ 2.0 Selection Process

Nevada has 195 census tracts eligible for Opportunity Zone 2.0 designation under OBBBA's tightened low-income community criteria. Under the 25% federal cap, Governor Joe Lombardo may nominate up to 49 tracts. The state currently has 61 OZ 1.0 zones, designated in June 2018; those designations remain in effect through December 31, 2028. New OZ 2.0 designations take effect January 1, 2027.

What the Nevada Department of Business & Industry has published: B&I's Opportunity Zones page is the official state resource. As of this check it restates the original federal program and records that sixty-one Nevada low-income census tracts received Qualified Opportunity Zone designation from Treasury and the IRS in June 2018. Linked resources are IRS information, archived Nevada O-Zone conference videos, and an introduction to Nevada O-Zones. The page does not describe a 2026 nomination process.

What is not published (re-verified August 27, 2026):

No public OZ 2.0 nomination form, portal, or community-input window
No downloadable 2026 eligible-tract list
No state-internal community deadline
No governor slate or draft list
The Governor's Office of Economic Development (GOED) homepage does not publish an OZ 2.0 process either

Federal clock only: Governor Lombardo had until September 28, 2026 to submit nominations to the U.S. Treasury (a single 30-day extension to October 28, 2026 was available under Rev. Proc. 2026-14). That is the federal CEO deadline, not a Nevada community deadline.

We'll update this page the moment Nevada publishes a 2.0 process. If you're aware of a published process we've missed, please contact us.

Sources: Nevada Department of Business & Industry — Opportunity Zones.

Visit Nevada Department of Business & Industry (B&I) →

Where Nevada is in the process

Criteria published

No public process found

Community input

No public window found

Governor submits

Not yet confirmed (ext. to Oct 28, 2026)

Treasury certifies

Late 2026

Nevada census tracts list: Opportunity Zones by county

Every Nevada census tract that is either on the OZ 2.0 eligibility list (195 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 61 Nevada tracts (60 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 69 2020 tracts fully and 2 partly (71 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 49 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 Nevada census tracts list (CSV) →

Carson City: 2 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
5.02	32510000502	Yes	No
6.01	32510000601	No	Yes
6.02	32510000602	No	Yes
10.01	32510001001	Yes	Partly

Churchill County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9503.01	32001950301	Yes (rural)	No
9505	32001950500	No	Yes

Clark County: 141 OZ 2.0 eligible, 46 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.03	32003000103	No	Yes
1.05	32003000105	No	Yes
1.06	32003000106	No	Yes
1.07	32003000107	Yes	No
1.08	32003000108	Yes	No
2.01	32003000201	Yes	Yes
2.03	32003000203	Yes	Yes
3.01	32003000301	Yes	Yes
3.02	32003000302	Yes	No
4.01	32003000401	Yes	Yes
4.02	32003000402	Yes	Yes
4.03	32003000403	Yes	Yes
5.10	32003000510	Yes	Yes
5.14	32003000514	Yes	No
5.15	32003000515	Yes	No
5.16	32003000516	Yes	No
5.17	32003000517	Yes	No
5.18	32003000518	Yes	No
5.19	32003000519	Yes	No
5.20	32003000520	Yes	Yes
5.21	32003000521	Yes	Yes
5.22	32003000522	Yes	Yes
5.23	32003000523	Yes	Yes
5.24	32003000524	Yes	No
5.25	32003000525	Yes	No
5.27	32003000527	Yes	No
5.28	32003000528	Yes	No
6	32003000600	Yes	Yes
7	32003000700	Yes	Yes
10.04	32003001004	Yes	No
11	32003001100	Yes	Yes
12	32003001200	Yes	No
13	32003001300	No	Yes
14.01	32003001401	Yes	No
15.01	32003001501	Yes	Yes
15.02	32003001502	Yes	No
16.07	32003001607	Yes	Yes
16.08	32003001608	Yes	No
16.13	32003001613	Yes	No
16.14	32003001614	Yes	No
16.15	32003001615	Yes	No
17.10	32003001710	Yes	No
17.11	32003001711	Yes	No
17.14	32003001714	Yes	No
17.16	32003001716	Yes	No
17.18	32003001718	Yes	No
18.01	32003001801	Yes	Yes
18.04	32003001804	Yes	No
19.01	32003001901	Yes	Yes
19.02	32003001902	Yes	No
20	32003002000	Yes	No
22.01	32003002201	No	Yes
22.03	32003002203	Yes	No
22.04	32003002204	Yes	No
22.06	32003002206	Yes	No
22.07	32003002207	Yes	No
24.03	32003002403	Yes	Yes
24.04	32003002404	Yes	Yes
24.05	32003002405	Yes	Yes
24.06	32003002406	Yes	No
25.04	32003002504	Yes	No
25.05	32003002505	Yes	No
25.06	32003002506	No	Yes
26.03	32003002603	Yes	Yes
26.04	32003002604	Yes	No
26.05	32003002605	Yes	No
27.06	32003002706	Yes	No
27.08	32003002708	Yes	No
28.21	32003002821	Yes	No
28.23	32003002823	Yes	No
28.45	32003002845	Yes	No
28.47	32003002847	No	Yes
29.05	32003002905	Yes	Yes
29.37	32003002937	Yes	No
29.46	32003002946	Yes	No
29.54	32003002954	Yes	No
29.62	32003002962	Yes	Yes
29.64	32003002964	Yes	No
29.65	32003002965	Yes	No
29.66	32003002966	Yes	No
29.67	32003002967	Yes	No
29.69	32003002969	Yes	No
29.70	32003002970	Yes	No
29.82	32003002982	Yes	No
29.95	32003002995	Yes	No
29.96	32003002996	Yes	No
30.01	32003003001	Yes	No
30.04	32003003004	Yes	No
30.05	32003003005	Yes	No
30.06	32003003006	No	Yes
32.20	32003003220	Yes	No
32.53	32003003253	Yes	No
32.60	32003003260	Yes	No
34.13	32003003413	Yes	No
34.15	32003003415	Yes	No
34.18	32003003418	Yes	No
34.19	32003003419	Yes	No
34.20	32003003420	Yes	No
34.23	32003003423	Yes	No
34.27	32003003427	Yes	No
34.28	32003003428	Yes	No
34.29	32003003429	Yes	No
34.30	32003003430	Yes	No
35	32003003500	Yes	No
36.16	32003003616	Yes	Yes
36.17	32003003617	Yes	No
37	32003003700	No	Yes
38	32003003800	Yes	Yes
40	32003004000	Yes	Yes
42	32003004200	Yes	No
43.01	32003004301	Yes	No
43.02	32003004302	Yes	Yes
44.02	32003004402	Yes	No
45	32003004500	Yes	No
46.01	32003004601	Yes	No
46.02	32003004602	Yes	No
47.03	32003004703	Yes	No
47.07	32003004707	Yes	No
47.09	32003004709	Yes	No
47.10	32003004710	Yes	No
47.12	32003004712	Yes	No
47.13	32003004713	Yes	No
47.15	32003004715	Yes	No
47.16	32003004716	Yes	No
49.10	32003004910	Yes	No
49.11	32003004911	Yes	No
49.20	32003004920	Yes	No
49.21	32003004921	Yes	No
49.23	32003004923	Yes	No
50.05	32003005005	Yes	Yes
50.06	32003005006	Yes	No
50.10	32003005010	Yes	No
50.12	32003005012	Yes	No
52	32003005200	No	Yes
53.36	32003005336	Yes	No
53.63	32003005363	Yes	No
54.21	32003005421	Yes	Yes
54.22	32003005422	Yes	Yes
54.38	32003005438	No	Yes
56.07	32003005607	Yes (rural)	No
57.02	32003005702	Yes (rural)	No
57.03	32003005703	Yes (rural)	No
57.04	32003005704	Yes (rural)	No
57.05	32003005705	Yes (rural)	No
58.09	32003005809	Yes	No
58.48	32003005848	Yes	No
58.70	32003005870	Yes	No
60.01	32003006001	Yes	No
68	32003006800	Yes	Yes
71	32003007100	Yes	No
72	32003007200	Yes	No
78.01	32003007801	Yes	Yes
78.02	32003007802	No	Yes
79	32003007900	No	Partly

Elko County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9509	32007950900	Yes (rural)	No
9515	32007951500	No	Yes
9517	32007951700	Yes (rural)	No

Eureka County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	32011000100	Yes (rural)	No

Lyon County: 8 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9601.03	32019960103	No	Yes
9601.04	32019960104	Yes (rural)	No
9601.07	32019960107	Yes (rural)	No
9602.03	32019960203	No	Yes
9602.04	32019960204	Yes (rural)	Yes
9602.05	32019960205	Yes (rural)	No
9602.06	32019960206	Yes (rural)	No
9608.02	32019960802	Yes (rural)	No
9609.01	32019960901	Yes (rural)	No
9609.02	32019960902	Yes (rural)	No

Mineral County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9708	32021970800	Yes (rural)	No

Nye County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9603	32023960300	Yes (rural)	No
9604.07	32023960407	Yes (rural)	No
9604.11	32023960411	No	Yes
9604.12	32023960412	No	Yes
9604.13	32023960413	Yes (rural)	No
9604.14	32023960414	Yes (rural)	No
9604.15	32023960415	Yes (rural)	No
9604.16	32023960416	Yes (rural)	No

Storey (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	32029970200	No	Yes

Washoe County: 33 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.03	32031000103	No	Yes
1.04	32031000104	Yes	Yes
1.05	32031000105	Yes	Yes
1.06	32031000106	No	Yes
2.01	32031000201	Yes	Yes
2.02	32031000202	No	Yes
3.01	32031000301	Yes	No
7.02	32031000702	Yes	No
9	32031000900	Yes	Yes
10.16	32031001016	Yes	Yes
10.17	32031001017	No	Yes
10.18	32031001018	Yes	No
10.19	32031001019	Yes	No
12.03	32031001203	Yes	No
12.04	32031001204	Yes	No
13	32031001300	Yes	No
14	32031001400	Yes	No
15.03	32031001503	No	Yes
15.04	32031001504	Yes	Yes
17.01	32031001701	Yes	No
17.03	32031001703	Yes	No
17.04	32031001704	Yes	No
18.02	32031001802	Yes	No
19.01	32031001901	Yes	No
22.04	32031002204	Yes	No
22.12	32031002212	Yes	No
22.16	32031002216	Yes	No
24.06	32031002406	Yes	No
26.14	32031002614	Yes	No
26.20	32031002620	Yes	No
26.21	32031002621	Yes	No
26.22	32031002622	Yes	No
27.03	32031002703	Yes	No
27.04	32031002704	Yes	No
30.02	32031003002	Yes	No
31.11	32031003111	Yes	Yes
31.12	32031003112	No	Yes
9402	32031940200	Yes (rural)	Yes
9800	32031980000	Yes	No

Top cities in Nevada

Las Vegas

Nevada

141 eligible tracts

Qualified Opportunity Funds investing in Nevada

3 Qualified Opportunity Funds with stated investment activity in Nevada. Each profile lists sponsor, focus, and contact details.

Integris DLV Opportunity Zone Fund

by Integris DLV

Hospitality

Las Vegas Self-Storage QOZ Project by YourSpace America

by YourSpace America

Self-storage

University of Nevada Reno Student Housing OZ Project

by University of Nevada Reno Student Housing OZ Project

Multifamily, Student housing

Browse OZ funds investing in Nevada →

Get notified when Nevada files OZ 2.0 nominations

One email the moment Nevada's governor submits nominations to Treasury. One more when Treasury certifies.

Nevada Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Nevada nominated?

No official count yet. As of October 12, 2026, we have not found a Nevada or Treasury source confirming a submitted OZ 2.0 nomination slate.

How many census tracts in Nevada are eligible for Opportunity Zone 2.0?

195 tracts, of which 25 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 Nevada nominate?

Up to 49. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Nevada's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Nevada, the Nevada Department of Business & Industry (B&I) runs the state process.

What is the deadline for Nevada 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 Nevada 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. Nevada has 25 rural eligible tracts in the IRS appendix.

Data as of October 12, 2026 · Nevada data last changed Aug 27, 2026 · How we source this