Oregon Opportunity Zones 2.0
As of October 12, 2026, Oregon has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Oregon has 229 eligible tracts and may nominate up to 58, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Oregon has 229 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).
Business Oregon says Governor Kotek requested and received a 30-day extension, moving Oregon's deadline to October 28, 2026. It received 106 local nominations (48 rural, 58 non-rural) plus 4 tribal nominations; applications are under review.
Eligible: 229 tracts (106 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 58 (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: Business Oregon · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Oregon OZ 2.0 Selection Process
Business Oregon, the state's economic development agency, runs Oregon's OZ 2.0 selection process. Oregon has 229 census tracts eligible for OZ 2.0 designation and can nominate up to 58 tracts.
Process timeline:
- April 13, 2026: Application window opens.
- May 22, 2026: Application window closes.
- Summer 2026: Business Oregon reviews applications and recommends tracts to Governor Tina Kotek.
- October 28, 2026: Business Oregon says Governor Kotek requested and received a 30-day extension, moving Oregon's federal deadline from September 28 to October 28, 2026 (Business Oregon).
Eligible applicants: Cities, counties, ports, tribal governments, and economic development organizations. One application per tract; joint applications are encouraged.
Tribal provision: Each federally recognized tribe may automatically nominate one eligible tract within tribal lands, outside the standard competitive process.
Selection criteria (three factors, as published by Business Oregon):
- Project viability — investable projects or project-ready land
- Local support and capacity — stakeholder engagement and alignment with local economic development strategies
- Strategic alignment with local and state economic priorities
Webinars and office hours:
- February 2026: OZ 101 basics
- March 23, 2026: Nomination process details
- April 21, 2026: Attracting private capital
- Office hours: April 8, April 23, May 6
Submit questions or applications to: business.oregon@oregon.gov or 503-986-0123.
Source: Oregon Opportunity Zones Program.
Where Oregon is in the process
Oregon census tracts list: Opportunity Zones by county
Every Oregon census tract that is either on the OZ 2.0 eligibility list (229 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 86 Oregon tracts (81 low-income, 5 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 111 2020 tracts fully and 2 partly (113 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 58 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 Oregon census tracts list (CSV) →
Baker County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 41001950300 | Yes (rural) | No |
| 9505 | 41001950500 | No | Yes |
| 9506 | 41001950600 | Yes (rural) | No |
Benton County: 7 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 41003000101 | Yes | Yes |
| 1.02 | 41003000102 | No | Yes |
| 6 | 41003000600 | Yes | No |
| 10.01 | 41003001001 | Yes | No |
| 11.01 | 41003001101 | Yes | No |
| 106.01 | 41003010601 | Yes | Yes |
| 106.02 | 41003010602 | Yes | Yes |
| 107.02 | 41003010702 | Yes | No |
Clackamas County: 7 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 216.02 | 41005021602 | Yes | No |
| 218.02 | 41005021802 | Yes | No |
| 221.07 | 41005022107 | Yes | Yes |
| 221.08 | 41005022108 | Yes | Yes |
| 222.01 | 41005022201 | Yes | Yes |
| 224 | 41005022400 | No | Yes |
| 225.01 | 41005022501 | No | Yes |
| 225.02 | 41005022502 | No | Yes |
| 242 | 41005024200 | Yes (rural) | No |
| 244.01 | 41005024401 | No | Yes |
| 244.02 | 41005024402 | No | Yes |
| 9800 | 41005980000 | Yes (rural) | No |
Clatsop County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 41007950300 | Yes (rural) | Yes |
| 9509 | 41007950900 | Yes (rural) | No |
Columbia County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9703 | 41009970300 | Yes (rural) | No |
| 9707 | 41009970700 | Yes (rural) | Yes |
| 9711 | 41009971100 | Yes (rural) | No |
Coos County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 41011000300 | Yes (rural) | Yes |
| 5.03 | 41011000503 | Yes (rural) | No |
| 5.05 | 41011000505 | Yes (rural) | Yes |
| 5.06 | 41011000506 | No | Yes |
| 7.02 | 41011000702 | Yes (rural) | No |
| 9.01 | 41011000901 | Yes (rural) | No |
| 9.02 | 41011000902 | Yes (rural) | No |
| 10.01 | 41011001001 | Yes (rural) | No |
| 10.02 | 41011001002 | Yes (rural) | No |
| 11.01 | 41011001101 | Yes (rural) | No |
| 11.02 | 41011001102 | Yes (rural) | No |
Crook County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503.01 | 41013950301 | No | Yes |
| 9503.02 | 41013950302 | Yes (rural) | Yes |
Curry County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 41015950100 | Yes (rural) | Yes |
| 9503.01 | 41015950301 | Yes (rural) | No |
| 9503.02 | 41015950302 | Yes (rural) | No |
| 9504.02 | 41015950402 | Yes (rural) | No |
Deschutes County: 7 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2.01 | 41017000201 | Yes (rural) | No |
| 2.02 | 41017000202 | Yes (rural) | No |
| 3.02 | 41017000302 | Yes (rural) | No |
| 9.01 | 41017000901 | No | Yes |
| 9.02 | 41017000902 | Yes (rural) | Yes |
| 15.01 | 41017001501 | No | Yes |
| 15.02 | 41017001502 | No | Yes |
| 16.01 | 41017001601 | No | Yes |
| 16.02 | 41017001602 | No | Yes |
| 18.01 | 41017001801 | Yes | Yes |
| 18.02 | 41017001802 | Yes | Yes |
| 21.01 | 41017002101 | Yes | No |
Douglas County: 13 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 100 | 41019010000 | No | Yes |
| 200 | 41019020000 | Yes (rural) | No |
| 400 | 41019040000 | Yes (rural) | No |
| 800.01 | 41019080001 | Yes (rural) | No |
| 1200.01 | 41019120001 | Yes (rural) | No |
| 1200.02 | 41019120002 | Yes (rural) | No |
| 1300.01 | 41019130001 | No | Yes |
| 1300.02 | 41019130002 | No | Yes |
| 1400 | 41019140000 | Yes (rural) | No |
| 1500.01 | 41019150001 | Yes (rural) | No |
| 1600.01 | 41019160001 | Yes (rural) | No |
| 1600.02 | 41019160002 | Yes (rural) | No |
| 1700 | 41019170000 | Yes (rural) | No |
| 1900 | 41019190000 | Yes (rural) | No |
| 2000 | 41019200000 | Yes (rural) | No |
| 2100 | 41019210000 | Yes (rural) | No |
| 9900 | 41019990000 | No | Partly |
Grant County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 41023960100 | Yes (rural) | No |
Harney County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.01 | 41025960101 | No | Yes |
| 9601.02 | 41025960102 | Yes (rural) | Yes |
| 9602 | 41025960200 | Yes (rural) | No |
Hood River (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) |
|---|---|---|---|
| 9501 | 41027950100 | No | Yes |
| 9503.01 | 41027950301 | No | Yes |
| 9503.02 | 41027950302 | No | Yes |
Jackson County: 9 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 41029000100 | Yes | Yes |
| 2.01 | 41029000201 | Yes | No |
| 2.02 | 41029000202 | Yes | No |
| 2.03 | 41029000203 | Yes | No |
| 5.01 | 41029000501 | Yes | No |
| 5.02 | 41029000502 | Yes | No |
| 8 | 41029000800 | Yes | No |
| 12 | 41029001200 | No | Yes |
| 13.01 | 41029001301 | No | Yes |
| 18.02 | 41029001802 | Yes (rural) | No |
| 19 | 41029001900 | Yes (rural) | No |
Jefferson County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400 | 41031940000 | Yes (rural) | Yes |
| 9602.01 | 41031960201 | Yes (rural) | No |
| 9602.02 | 41031960202 | No | Yes |
Josephine County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3601 | 41033360100 | Yes (rural) | No |
| 3605 | 41033360500 | No | Yes |
| 3612.01 | 41033361201 | Yes (rural) | No |
| 3616.01 | 41033361601 | Yes (rural) | No |
| 3616.02 | 41033361602 | Yes (rural) | No |
Klamath County: 12 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701 | 41035970100 | Yes (rural) | No |
| 9702.01 | 41035970201 | Yes (rural) | Yes |
| 9702.02 | 41035970202 | Yes (rural) | Yes |
| 9706 | 41035970600 | Yes (rural) | No |
| 9708 | 41035970800 | Yes (rural) | No |
| 9709.02 | 41035970902 | Yes (rural) | No |
| 9712 | 41035971200 | Yes (rural) | No |
| 9715 | 41035971500 | Yes (rural) | No |
| 9716 | 41035971600 | Yes (rural) | No |
| 9717 | 41035971700 | Yes (rural) | No |
| 9718 | 41035971800 | Yes (rural) | Yes |
| 9719 | 41035971900 | Yes (rural) | No |
Lake County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 41037960100 | Yes (rural) | No |
| 9602 | 41037960200 | No | Yes |
Lane County: 22 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 15 | 41039001500 | Yes (rural) | No |
| 18.03 | 41039001803 | Yes | No |
| 19.04 | 41039001904 | Yes | No |
| 21.01 | 41039002101 | Yes | No |
| 25.01 | 41039002501 | Yes | No |
| 25.04 | 41039002504 | Yes | No |
| 29.02 | 41039002902 | Yes | No |
| 31.04 | 41039003104 | Yes | No |
| 32.01 | 41039003201 | Yes | No |
| 33.01 | 41039003301 | Yes | No |
| 33.02 | 41039003302 | Yes | Yes |
| 36 | 41039003600 | No | Yes |
| 37 | 41039003700 | Yes | Yes |
| 38.01 | 41039003801 | Yes | No |
| 38.02 | 41039003802 | Yes | No |
| 39 | 41039003900 | Yes | Yes |
| 40 | 41039004000 | Yes | No |
| 42 | 41039004200 | Yes | No |
| 43 | 41039004300 | Yes | Yes |
| 44.03 | 41039004403 | Yes | No |
| 45.01 | 41039004501 | Yes | No |
| 45.02 | 41039004502 | Yes | No |
| 48 | 41039004800 | Yes | No |
Lincoln County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 41041950100 | Yes (rural) | No |
| 9503.04 | 41041950304 | No | Yes |
| 9504.01 | 41041950401 | Yes (rural) | No |
| 9504.02 | 41041950402 | Yes (rural) | No |
| 9508 | 41041950800 | Yes (rural) | No |
| 9509 | 41041950900 | Yes (rural) | No |
| 9514 | 41041951400 | Yes (rural) | No |
| 9517 | 41041951700 | Yes (rural) | No |
Linn County: 5 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201.01 | 41043020101 | No | Yes |
| 201.02 | 41043020102 | No | Yes |
| 201.03 | 41043020103 | No | Yes |
| 204 | 41043020400 | No | Yes |
| 208.01 | 41043020801 | Yes | No |
| 208.02 | 41043020802 | Yes | No |
| 304.01 | 41043030401 | Yes (rural) | No |
| 304.03 | 41043030403 | Yes (rural) | No |
| 308.02 | 41043030802 | Yes (rural) | No |
Malheur County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9703 | 41045970300 | No | Yes |
| 9704 | 41045970400 | Yes (rural) | No |
| 9705 | 41045970500 | Yes (rural) | Yes |
| 9707 | 41045970700 | Yes (rural) | No |
Marion County: 13 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 41047000200 | No | Yes |
| 3 | 41047000300 | Yes | Yes |
| 5.02 | 41047000502 | Yes | No |
| 7.02 | 41047000702 | Yes | No |
| 7.03 | 41047000703 | Yes | No |
| 10 | 41047001000 | Yes | Yes |
| 16.05 | 41047001605 | Yes | No |
| 16.06 | 41047001606 | Yes | No |
| 16.07 | 41047001607 | Yes | No |
| 17.01 | 41047001701 | Yes | No |
| 18.01 | 41047001801 | Yes | No |
| 18.03 | 41047001803 | Yes | No |
| 103.03 | 41047010303 | No | Yes |
| 103.04 | 41047010304 | Yes (rural) | No |
| 103.05 | 41047010305 | No | Yes |
| 103.09 | 41047010309 | Yes (rural) | No |
Multnomah County: 52 OZ 2.0 eligible, 24 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6.01 | 41051000601 | Yes | No |
| 6.02 | 41051000602 | Yes | No |
| 11.01 | 41051001101 | No | Yes |
| 20.01 | 41051002001 | Yes | No |
| 21.01 | 41051002101 | Yes | Yes |
| 21.02 | 41051002102 | No | Yes |
| 23.03 | 41051002303 | Yes | Yes |
| 34.02 | 41051003402 | Yes | No |
| 39.03 | 41051003903 | Yes | No |
| 40.02 | 41051004002 | Yes | No |
| 40.03 | 41051004003 | Yes | No |
| 41.02 | 41051004102 | Yes | No |
| 41.04 | 41051004104 | Yes | No |
| 51.01 | 41051005101 | No | Yes |
| 51.02 | 41051005102 | No | Yes |
| 51.03 | 41051005103 | Yes | Yes |
| 52.01 | 41051005201 | Yes | No |
| 55 | 41051005500 | Yes | No |
| 56.01 | 41051005601 | No | Yes |
| 56.02 | 41051005602 | Yes | Yes |
| 57.01 | 41051005701 | No | Yes |
| 57.02 | 41051005702 | No | Yes |
| 72.01 | 41051007201 | Yes | No |
| 73 | 41051007300 | Yes | Yes |
| 74 | 41051007400 | Yes | No |
| 77 | 41051007700 | Yes | No |
| 80.01 | 41051008001 | Yes | No |
| 81 | 41051008100 | Yes | Yes |
| 82.01 | 41051008201 | Yes | Yes |
| 82.03 | 41051008203 | Yes | No |
| 82.04 | 41051008204 | Yes | No |
| 83.01 | 41051008301 | Yes | No |
| 83.02 | 41051008302 | Yes | No |
| 84 | 41051008400 | Yes | No |
| 86 | 41051008600 | Yes | No |
| 88 | 41051008800 | Yes | No |
| 89.04 | 41051008904 | Yes | No |
| 90.01 | 41051009001 | Yes | No |
| 90.02 | 41051009002 | Yes | No |
| 91.02 | 41051009102 | Yes | No |
| 92.02 | 41051009202 | Yes | No |
| 92.03 | 41051009203 | Yes | No |
| 92.04 | 41051009204 | Yes | No |
| 93.01 | 41051009301 | Yes | No |
| 95.01 | 41051009501 | Yes | No |
| 96.03 | 41051009603 | No | Yes |
| 96.04 | 41051009604 | No | Yes |
| 96.05 | 41051009605 | Yes | No |
| 96.06 | 41051009606 | Yes | No |
| 97.01 | 41051009701 | No | Yes |
| 97.03 | 41051009703 | Yes | No |
| 97.04 | 41051009704 | Yes | No |
| 98.01 | 41051009801 | Yes | Yes |
| 98.03 | 41051009803 | Yes | No |
| 98.04 | 41051009804 | Yes | No |
| 100.01 | 41051010001 | No | Yes |
| 101.01 | 41051010101 | No | Yes |
| 101.02 | 41051010102 | No | Partly |
| 102 | 41051010200 | Yes | No |
| 103.04 | 41051010304 | Yes | Yes |
| 104.05 | 41051010405 | Yes | No |
| 104.08 | 41051010408 | Yes | No |
| 104.10 | 41051010410 | Yes | No |
| 104.11 | 41051010411 | Yes | No |
| 106.01 | 41051010601 | Yes | Yes |
| 106.02 | 41051010602 | No | Yes |
Polk County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 51 | 41053005100 | Yes | Yes |
| 52.06 | 41053005206 | Yes | No |
| 202.02 | 41053020202 | No | Yes |
| 202.03 | 41053020203 | Yes (rural) | No |
| 203.03 | 41053020303 | Yes (rural) | No |
Sherman County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 41055950100 | Yes (rural) | Yes |
Tillamook County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602 | 41057960200 | No | Yes |
| 9605 | 41057960500 | Yes (rural) | No |
| 9607 | 41057960700 | Yes (rural) | No |
Umatilla County: 7 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400 | 41059940000 | No | Yes |
| 9502.01 | 41059950201 | Yes (rural) | Yes |
| 9502.02 | 41059950202 | Yes (rural) | Yes |
| 9506.01 | 41059950601 | Yes (rural) | No |
| 9507 | 41059950700 | Yes (rural) | No |
| 9510 | 41059951000 | Yes (rural) | Yes |
| 9511 | 41059951100 | Yes (rural) | No |
| 9513 | 41059951300 | Yes (rural) | No |
Union County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9705 | 41061970500 | Yes (rural) | No |
| 9707 | 41061970700 | Yes (rural) | No |
| 9708 | 41061970800 | Yes (rural) | Yes |
Wasco County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9704 | 41065970400 | No | Yes |
| 9705 | 41065970500 | Yes (rural) | Yes |
Washington County: 16 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 307 | 41067030700 | Yes | Yes |
| 309 | 41067030900 | No | Yes |
| 310.11 | 41067031011 | Yes | No |
| 312.01 | 41067031201 | Yes | No |
| 312.02 | 41067031202 | Yes | No |
| 313.01 | 41067031301 | No | Yes |
| 313.02 | 41067031302 | No | Yes |
| 314.02 | 41067031402 | Yes | Yes |
| 315.07 | 41067031507 | Yes | No |
| 316.17 | 41067031617 | Yes | No |
| 317.06 | 41067031706 | Yes | No |
| 319.14 | 41067031914 | Yes | No |
| 320.03 | 41067032003 | Yes | Yes |
| 320.05 | 41067032005 | Yes | Yes |
| 324.09 | 41067032409 | Yes | No |
| 324.10 | 41067032410 | Yes | No |
| 325.01 | 41067032501 | No | Yes |
| 329.03 | 41067032903 | Yes (rural) | No |
| 332.01 | 41067033201 | Yes (rural) | Yes |
| 332.02 | 41067033202 | Yes (rural) | Yes |
Wheeler County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601 | 41069960100 | Yes (rural) | No |
Yamhill County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 302.02 | 41071030202 | Yes (rural) | Yes |
| 305.02 | 41071030502 | Yes (rural) | Yes |
| 306.01 | 41071030601 | Yes (rural) | Yes |
| 307.03 | 41071030703 | Yes (rural) | No |
| 308.02 | 41071030802 | Yes (rural) | No |
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Qualified Opportunity Funds investing in Oregon
3 Qualified Opportunity Funds with stated investment activity in Oregon. Each profile lists sponsor, focus, and contact details.
Get notified when Oregon files OZ 2.0 nominations
One email the moment Oregon's governor submits nominations to Treasury. One more when Treasury certifies.
Oregon Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Oregon nominated?
No official count yet. As of October 12, 2026, we have not found a Oregon or Treasury source confirming a submitted OZ 2.0 nomination slate. Business Oregon says Governor Kotek requested and received a 30-day extension, moving Oregon's deadline to October 28, 2026. It received 106 local nominations (48 rural, 58 non-rural) plus 4 tribal nominations; applications are under review.
How many census tracts in Oregon are eligible for Opportunity Zone 2.0?
229 tracts, of which 106 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 Oregon nominate?
Up to 58. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Oregon's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Oregon, the Business Oregon runs the state process.
What is the deadline for Oregon 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 Oregon's community nomination deadline?
Oregon's published community/local input deadline was Closed May 22, 2026 (nomination applications). That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Oregon 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. Oregon has 106 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Oregon data last changed Oct 6, 2026 · How we source this