Pending, no official count yet

New Jersey Opportunity Zones 2.0

As of October 12, 2026, New Jersey has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. New Jersey has 516 eligible tracts and may nominate up to 129, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.

New Jersey has 516 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.

Latest from our newsroom New Jersey's Oct 28 OZ 2.0 deadline: 516 eligible tracts, 129 picks, and what comes next → What New Jersey has said, the 516-tract eligible pool by city, and Treasury's certification calendar after October 28.
516
Eligible Tracts (OZ 2.0)
37
Of which rural
129
Nomination cap (max)
Closed Aug 28, 2026 at 11:59 p.m. ET (public nominations); federal extension to Oct 28
Community Deadline
Median Household Income
$55,476
Median Home Value
$307,800
Avg Poverty Rate
22.6%
Filed
Pending, no official count yet

Current status

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

DCA says New Jersey received a 30-day Treasury extension and will submit its nominations by October 28, 2026; recommendations are under review and no draft or final list is published (checked Oct 10, 2026).

Eligible: 516 tracts (37 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 129 (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: NJ DCA · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

New Jersey OZ 2.0 Selection Process

New Jersey ran one of the most open nomination processes of the OZ 2.0 cycle. Governor Mikie Sherrill tasked the Department of Community Affairs (DCA) and the New Jersey Economic Development Authority (NJEDA) with a joint public engagement period that opened July 31, 2026. That window is now closed.

Official DCA language (recrawled August 31, 2026): "The stakeholder recommendation period for Opportunity Zone 2.0 closed at 11:59 p.m. on August 28, 2026. DCA is no longer accepting recommendations. Recommendations received during the stakeholder process will be reviewed together with technical analysis as part of the Governor's Opportunity Zone nomination process."

New Jersey has 516 census tracts eligible for OZ 2.0 designation under OBBBA's tightened low-income criteria, spanning 20 of the state's 21 counties. Under the 25% federal cap the governor may nominate up to 129 tracts — down from 169 OZ 1.0 zones designated in 2018. Eligible is not designated: no nomination results have been published. New designations take effect January 1, 2027.

Process timeline:

  • July 31, 2026: DCA and NJEDA opened the public recommendation period and published scoring priorities.
  • August 28, 2026, 11:59 p.m. ET: Stakeholder Recommendation Form closed. DCA is no longer accepting recommendations.
  • By September 28, 2026: New Jersey submits the governor's final nominations to the U.S. Treasury (a single 30-day extension is available through October 28, 2026 under IRS Rev. Proc. 2026-14).
  • January 1, 2027: Certified OZ 2.0 designations take effect.

How the state says it will choose: DCA and NJEDA will combine stakeholder input with technical analysis and prioritize (1) economic opportunity and investment potential — developable land near employment centers, transit, incentive zones, and energy infrastructure; (2) housing development capacity across the affordability spectrum near transit and jobs; and (3) economic need paired with evidence of real community engagement. The state has also committed to distributing zones throughout New Jersey rather than concentrating them in a handful of counties.

Questions: njopportunityzones@dca.nj.gov. Official page: NJ Opportunity Zones 2.0.

Sources: NJ DCA Opportunity Zones page; DCA/NJEDA July 31, 2026 announcement.

Visit NJ Department of Community Affairs (DCA) + NJ Economic Development Authority (NJEDA) →

Where New Jersey is in the process

Criteria published
Complete
Community input
Closed Aug 28, 2026 at 11:59 p.m. ET (public nominations); federal extension to Oct 28
Governor submits
Not yet confirmed (ext. to Oct 28, 2026)
Treasury certifies
Late 2026

New Jersey census tracts list: Opportunity Zones by county

Every New Jersey census tract that is either on the OZ 2.0 eligibility list (516 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 169 New Jersey tracts, 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 183 2020 tracts fully and 8 partly (191 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 129 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 New Jersey census tracts list (CSV) →

Atlantic County: 25 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
134001000100Yes (rural)No
234001000200Yes (rural)No
334001000300Yes (rural)No
434001000400Yes (rural)Yes
534001000500Yes (rural)No
1134001001100Yes (rural)No
1234001001200Yes (rural)No
1334001001300Yes (rural)No
1434001001400Yes (rural)No
1534001001500Yes (rural)No
1934001001900Yes (rural)Yes
2334001002300Yes (rural)Yes
2434001002400Yes (rural)Yes
2534001002500Yes (rural)No
101.0534001010105Yes (rural)No
10634001010600NoYes
10834001010800Yes (rural)No
117.0234001011702Yes (rural)Yes
119.0134001011901Yes (rural)No
119.0234001011902Yes (rural)No
12034001012000Yes (rural)No
12134001012100Yes (rural)Yes
12234001012200Yes (rural)No
127.0234001012702Yes (rural)Yes
132.0234001013202Yes (rural)No
133.0234001013302Yes (rural)No
Bergen County: 20 OZ 2.0 eligible, 16 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
3534003003500YesNo
63.0134003006301YesYes
63.0234003006302NoYes
154.0134003015401YesYes
154.0234003015402YesYes
181.0134003018101YesNo
181.0234003018102YesNo
18234003018200YesYes
191.0334003019103YesNo
21234003021200NoYes
21334003021300YesNo
21434003021400YesNo
21534003021500NoYes
21634003021600YesYes
23134003023100NoYes
232.0134003023201NoYes
232.0234003023202NoYes
234.0234003023402NoYes
235.0134003023501YesNo
235.0234003023502YesNo
236.0234003023602YesNo
30134003030100YesYes
302.0234003030202YesNo
30334003030300NoYes
36134003036100YesYes
372.0434003037204YesNo
38234003038200YesNo
57234003057200YesPartly
Burlington County: 11 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
7001.0434005700104NoYes
7004.0734005700407YesNo
7004.0834005700408YesNo
7007.0234005700702YesNo
7007.0334005700703YesYes
7010.0234005701002YesNo
7012.0334005701203YesNo
7012.0434005701204YesYes
7021.0134005702101Yes (rural)No
7022.0734005702207NoYes
7022.1034005702210Yes (rural)No
7026.0334005702603YesNo
7028.0734005702807NoYes
9821.1134005982111Yes (rural)No
Camden County: 35 OZ 2.0 eligible, 12 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
600234007600200YesYes
600434007600400YesNo
600734007600700YesYes
600834007600800YesNo
600934007600900YesNo
601034007601000YesNo
6011.0134007601101YesNo
6011.0234007601102YesNo
601234007601200YesNo
601334007601300YesYes
601434007601400YesNo
601534007601500YesYes
601634007601600YesNo
601734007601700YesNo
601834007601800YesYes
601934007601900YesNo
602034007602000YesNo
6025.0334007602503YesNo
6029.0134007602901NoPartly
6030.0134007603001YesNo
604134007604100YesNo
605334007605300YesNo
606534007606500YesNo
607034007607000YesNo
6077.0134007607701YesNo
6077.0234007607702YesYes
6078.0134007607801YesNo
6078.0234007607802YesNo
6082.1034007608210YesNo
6085.0434007608504YesYes
6092.0434007609204YesNo
610334007610300YesYes
610434007610400YesYes
610634007610600YesYes
610834007610800YesYes
611034007611000YesNo
Cape May County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20534009020500Yes (rural)No
21434009021400NoYes
218.0434009021804NoYes
Cumberland County: 9 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20134011020100Yes (rural)Yes
203.0134011020301Yes (rural)No
203.0234011020302Yes (rural)No
205.0334011020503Yes (rural)Yes
30134011030100YesYes
30334011030300YesNo
40534011040500YesYes
406.0234011040602YesNo
409.0134011040901YesNo
411.0134011041101NoYes
411.0234011041102NoYes
Essex County: 114 OZ 2.0 eligible, 23 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
234013000200YesNo
334013000300YesNo
434013000400YesNo
534013000500YesNo
634013000600YesNo
734013000700YesNo
834013000800YesNo
934013000900YesNo
1034013001000YesNo
1334013001300YesNo
1434013001400YesYes
1534013001500YesNo
1634013001600YesNo
1734013001700YesNo
1834013001800YesNo
1934013001900YesNo
2034013002000YesNo
2134013002100YesNo
22.0334013002203YesNo
2434013002400YesNo
2534013002500YesNo
2634013002600YesNo
2834013002800YesNo
3134013003100YesNo
3534013003500YesNo
3734013003700YesNo
3834013003800YesNo
3934013003900YesNo
4134013004100YesYes
4234013004200YesNo
4334013004300YesNo
4434013004400YesNo
4534013004500YesNo
4634013004600YesNo
48.0134013004801YesNo
48.0234013004802YesPartly
4934013004900YesNo
5034013005000NoYes
5134013005100YesNo
5234013005200YesNo
5334013005300YesNo
5434013005400YesNo
5734013005700YesNo
6234013006200YesNo
6434013006400YesNo
6634013006600YesNo
6734013006700YesNo
6834013006800YesYes
6934013006900YesNo
7034013007000YesNo
7134013007100YesNo
7234013007200YesNo
7334013007300YesNo
7434013007400YesYes
75.0134013007501YesYes
75.0234013007502YesYes
7634013007600YesNo
7734013007700YesNo
7834013007800YesNo
7934013007900YesNo
8034013008000YesYes
8134013008100YesYes
8234013008200YesNo
8734013008700YesNo
8834013008800YesNo
8934013008900YesNo
9034013009000YesNo
9134013009100YesNo
9234013009200YesNo
9334013009300YesNo
9434013009400YesNo
9534013009500YesNo
9634013009600YesYes
9734013009700YesNo
9934013009900YesNo
10434013010400YesNo
10534013010500YesNo
10634013010600YesYes
10834013010800YesNo
10934013010900YesYes
11134013011100YesNo
11234013011200YesNo
11334013011300YesYes
11634013011600YesNo
11734013011700YesNo
11834013011800YesNo
11934013011900YesNo
12134013012100YesNo
12234013012200YesNo
12434013012400YesNo
12634013012600YesNo
12734013012700YesNo
12834013012800YesNo
12934013012900YesNo
13134013013100YesYes
13234013013200YesYes
13334013013300YesYes
15334013015300YesNo
15934013015900YesNo
17134013017100YesNo
17734013017700YesNo
18134013018100YesNo
18234013018200YesNo
18334013018300YesYes
18434013018400YesNo
18634013018600YesYes
18734013018700YesYes
18934013018900YesYes
22734013022700YesNo
22834013022800YesNo
22934013022900NoYes
23034013023000YesNo
23134013023100YesYes
23234013023200YesNo
980134013980100YesNo
980234013980200YesNo
Gloucester County: 4 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
500434015500400YesNo
5010.0134015501001NoYes
5011.0134015501101YesYes
5014.0234015501402NoYes
5014.0434015501404YesNo
5014.0634015501406YesYes
Hudson County: 82 OZ 2.0 eligible, 23 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
234017000200YesNo
634017000600YesNo
734017000700YesNo
834017000800YesNo
9.0234017000902YesNo
12.0234017001202YesNo
1834017001800YesNo
1934017001900YesYes
20.0134017002001YesYes
20.0234017002002YesYes
2734017002700YesNo
2834017002800YesNo
2934017002900NoYes
3034017003000YesNo
31.0234017003102YesNo
4034017004000YesNo
41.0234017004102YesYes
4234017004200YesNo
4334017004300YesNo
4434017004400YesNo
4534017004500YesNo
4634017004600YesYes
4734017004700NoYes
4834017004800NoPartly
4934017004900YesNo
5234017005200YesYes
5334017005300YesNo
5534017005500YesNo
58.0134017005801YesNo
6034017006000YesYes
6234017006200YesNo
6334017006300YesYes
6734017006700YesNo
6834017006800YesYes
6934017006900YesNo
7134017007100YesNo
10334017010300NoYes
106.0134017010601YesNo
106.0234017010602YesNo
10834017010800NoYes
10934017010900YesNo
11034017011000YesNo
11134017011100YesNo
11234017011200YesNo
11334017011300YesNo
12734017012700NoYes
12834017012800YesNo
12934017012900YesNo
13034017013000YesNo
13234017013200YesNo
13434017013400YesNo
13534017013500YesNo
13634017013600YesNo
14034017014000YesNo
14334017014300YesNo
144.0134017014401YesNo
145.0134017014501YesNo
145.0234017014502YesNo
14634017014600NoYes
148.0134017014801YesYes
148.0234017014802YesYes
14934017014900YesNo
150.0334017015003YesNo
150.0434017015004YesNo
15134017015100YesNo
15334017015300YesNo
15534017015500YesYes
15634017015600YesNo
15734017015700YesNo
15934017015900YesNo
16034017016000YesNo
16134017016100YesNo
16234017016200YesYes
16334017016300YesNo
16434017016400YesYes
16634017016600YesNo
16734017016700YesNo
16834017016800YesNo
16934017016900YesYes
17034017017000YesNo
17134017017100YesNo
17234017017200YesNo
17334017017300YesNo
17434017017400YesNo
17534017017500YesNo
17634017017600YesNo
17734017017700YesNo
17834017017800YesYes
32434017032400YesNo
Hunterdon (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
11434019011400NoYes
Mercer County: 30 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
134021000100YesYes
234021000200YesYes
334021000300YesNo
434021000400YesNo
534021000500YesNo
634021000600YesNo
734021000700YesNo
834021000800YesYes
934021000900YesYes
1034021001000YesYes
11.0134021001101YesNo
11.0234021001102YesNo
1234021001200YesNo
1334021001300YesNo
14.0134021001401YesNo
14.0234021001402YesNo
1634021001600YesNo
1734021001700YesNo
1834021001800YesNo
1934021001900YesNo
2034021002000YesYes
2134021002100YesYes
2234021002200YesNo
26.0134021002601YesNo
27.0134021002701YesNo
29.0234021002902NoYes
30.0934021003009YesNo
3434021003400YesNo
37.0334021003703YesNo
37.0734021003707YesNo
43.1334021004313YesNo
980034021980000NoPartly
Middlesex County: 34 OZ 2.0 eligible, 15 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
234023000200YesNo
334023000300YesNo
5.0434023000504YesNo
36.0134023003601NoYes
38.0234023003802YesNo
4034023004000YesNo
4134023004100YesNo
4234023004200YesNo
4334023004300YesNo
4434023004400YesNo
45.0134023004501YesYes
45.0234023004502YesYes
4634023004600YesYes
4734023004700YesNo
4834023004800YesYes
4934023004900YesYes
5034023005000YesNo
5134023005100YesNo
5234023005200YesNo
5334023005300YesYes
5534023005500YesYes
56.0134023005601YesNo
56.0234023005602YesYes
5734023005700YesYes
5834023005800YesYes
60.0234023006002YesNo
62.0934023006209YesNo
6834023006800NoYes
6934023006900YesNo
71.0334023007103YesNo
79.0834023007908YesNo
82.0534023008205YesNo
82.0634023008206YesNo
82.0734023008207YesNo
8334023008300NoYes
9334023009300YesYes
980034023980000YesPartly
Monmouth County: 12 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
801734025801700YesNo
803434025803400NoYes
8050.0134025805001YesNo
805534025805500YesNo
805634025805600YesNo
805734025805700YesNo
805834025805800NoYes
806034025806000NoYes
8070.0534025807005NoYes
8070.0634025807006NoYes
807134025807100YesNo
807234025807200YesNo
807334025807300YesYes
807634025807600YesYes
807734025807700YesNo
808134025808100NoYes
8082.0234025808202YesNo
810934025810900NoYes
811034025811000YesNo
Morris County: 6 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
417.0534027041705YesNo
43534027043500YesNo
438.0234027043802YesNo
44834027044800YesYes
44934027044900NoYes
45034027045000NoYes
45134027045100YesYes
461.0734027046107YesNo
Ocean County: 30 OZ 2.0 eligible, 17 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
7132.0334029713203YesNo
7150.0134029715001YesYes
7150.0234029715002NoYes
7152.0134029715201YesYes
7152.0234029715202YesYes
7153.0134029715301YesNo
7153.0334029715303YesNo
7153.0434029715304YesNo
7154.0134029715401YesNo
7154.0334029715403YesYes
7154.0434029715404YesYes
7155.0134029715501NoYes
7155.0234029715502NoYes
7155.0334029715503NoYes
715634029715600YesYes
7157.0134029715701YesNo
715834029715800YesYes
7159.0134029715901YesNo
7159.0234029715902YesNo
716034029716000YesNo
7170.0234029717002YesNo
7201.0234029720102YesYes
7201.0434029720104YesYes
7201.0534029720105YesYes
7201.0634029720106YesNo
7201.0734029720107YesNo
7202.0234029720202NoYes
721034029721000YesNo
7280.0334029728003YesNo
7311.0134029731101NoYes
7312.0134029731201YesNo
7312.0234029731202YesNo
7312.0334029731203YesNo
7312.0434029731204YesNo
7312.0534029731205YesYes
739134029739100YesNo
Passaic County: 54 OZ 2.0 eligible, 16 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
1246.0134031124601YesPartly
125134031125100YesYes
1337.0134031133701YesNo
175234031175200YesYes
1753.0134031175301YesYes
1753.0234031175302YesNo
1754.0134031175401YesNo
1754.0234031175402YesYes
1755.0134031175501YesNo
1755.0234031175502YesNo
1756.0334031175603YesNo
1756.0434031175604YesNo
1757.0134031175701YesNo
1757.0334031175703YesNo
1758.0134031175801YesNo
1758.0334031175803YesNo
1758.0434031175804YesNo
175934031175900YesYes
1802.0134031180201YesNo
1802.0334031180203YesNo
1802.0434031180204YesNo
1803.0134031180301YesNo
1803.0234031180302YesNo
180634031180600YesNo
180734031180700YesNo
180834031180800YesNo
180934031180900YesNo
181034031181000YesNo
1811.0234031181102YesNo
181234031181200YesNo
181334031181300YesNo
181434031181400YesNo
181534031181500YesYes
1817.0234031181702YesNo
181834031181800YesYes
181934031181900YesNo
182034031182000YesNo
182134031182100YesNo
182234031182200YesNo
1823.0134031182301YesNo
1823.0234031182302YesYes
182434031182400YesNo
1825.0134031182501YesYes
1825.0234031182502NoYes
1827.0134031182701YesNo
1827.0234031182702YesNo
182834031182800YesYes
182934031182900YesPartly
1830.0134031183001YesNo
1830.0234031183002YesNo
1831.0134031183101YesNo
183234031183200YesYes
203634031203600YesYes
223934031223900YesNo
264234031264200YesYes
Salem County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
20234033020200YesNo
20334033020300YesNo
20534033020500YesNo
20634033020600YesYes
21934033021900Yes (rural)No
22034033022000Yes (rural)No
22134033022100Yes (rural)Yes
Somerset County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
51134035051100YesYes
51234035051200YesYes
51734035051700YesYes
520.0234035052002YesNo
Sussex County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
371234037371200NoYes
373734037373700Yes (rural)No
Union County: 35 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30234039030200YesNo
30434039030400YesNo
30534039030500YesNo
30634039030600YesNo
307.0134039030701YesNo
307.0334039030703YesNo
30934039030900YesNo
31034039031000YesNo
31134039031100YesYes
31234039031200YesYes
313.0134039031301YesNo
313.0234039031302YesNo
31434039031400YesNo
31534039031500YesNo
316.0134039031601YesNo
316.0234039031602YesYes
31734039031700YesNo
318.0134039031801YesNo
318.0234039031802YesNo
319.0334039031903YesNo
319.0434039031904YesNo
320.0234039032002YesNo
320.0334039032003YesNo
320.0434039032004YesNo
32334039032300YesNo
324.0134039032401NoYes
324.0234039032402NoYes
34534039034500YesNo
35234039035200YesNo
35334039035300NoYes
35434039035400NoYes
36034039036000NoYes
38934039038900YesNo
39034039039000NoYes
39234039039200YesNo
393.0134039039301YesYes
393.0234039039302YesYes
395.0134039039501YesNo
395.0234039039502YesNo
398.0134039039801YesYes
39934039039900YesYes
980034039980000NoYes
Warren County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
TractGEOID (2020)OZ 2.0 eligibleCurrent OZ (2018)
30734041030700YesYes
30934041030900YesNo

Qualified Opportunity Funds investing in New Jersey

1 Qualified Opportunity Funds with stated investment activity in New Jersey. Each profile lists sponsor, focus, and contact details.

Ellavoz Shared Values Opportunity Fund III
by Ellavoz Shared Values
Multifamily
Browse OZ funds investing in New Jersey →

Get notified when New Jersey files OZ 2.0 nominations

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

New Jersey Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has New Jersey nominated?

No official count yet. As of October 12, 2026, we have not found a New Jersey or Treasury source confirming a submitted OZ 2.0 nomination slate. DCA says New Jersey received a 30-day Treasury extension and will submit its nominations by October 28, 2026; recommendations are under review and no draft or final list is published (checked Oct 10, 2026).

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

516 tracts, of which 37 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 New Jersey nominate?

Up to 129. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses New Jersey's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In New Jersey, the NJ Department of Community Affairs (DCA) + NJ Economic Development Authority (NJEDA) runs the state process.

What is the deadline for New Jersey 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 New Jersey's community nomination deadline?

New Jersey's published community/local input deadline was Closed Aug 28, 2026 at 11:59 p.m. ET (public nominations); federal extension to Oct 28. That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in New Jersey 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. New Jersey has 37 rural eligible tracts in the IRS appendix.

Data as of October 12, 2026 · New Jersey data last changed Oct 10, 2026 · How we source this