South Dakota Opportunity Zones 2.0
As of October 12, 2026, South Dakota has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. South Dakota has 52 eligible tracts and may nominate up to 25, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
South Dakota has 52 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).
We have not found an official South Dakota or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 52 tracts (35 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 25 (states with fewer than 100 eligible tracts may designate 25, or all if fewer than 25). 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
South Dakota OZ 2.0 Selection Process
South Dakota has 52 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 25 tracts.
We have not found a published South Dakota 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 South Dakota announcement we've missed, please contact us.
Where South Dakota is in the process
South Dakota census tracts list: Opportunity Zones by county
Every South Dakota census tract that is either on the OZ 2.0 eligibility list (52 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 25 South Dakota tracts (23 low-income, 2 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 27 2020 tracts fully and 2 partly (29 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 25 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 South Dakota census tracts list (CSV) →
Beadle County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9569 | 46005956900 | Yes (rural) | Yes |
| 9570 | 46005957000 | No | Yes |
Bennett County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9412 | 46007941200 | Yes (rural) | No |
Brookings County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9588.04 | 46011958804 | Yes (rural) | No |
| 9588.05 | 46011958805 | Yes (rural) | No |
| 9589 | 46011958900 | Yes (rural) | Yes |
Brown County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9515 | 46013951500 | Yes (rural) | Yes |
Brule (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) |
|---|---|---|---|
| 9731 | 46015973100 | No | Yes |
Buffalo County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9402 | 46017940200 | Yes (rural) | No |
Butte County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9677.02 | 46019967702 | Yes (rural) | No |
Charles Mix County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9402 | 46023940200 | Yes (rural) | No |
| 9403 | 46023940300 | Yes (rural) | Yes |
Clay County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9657 | 46027965700 | Yes (rural) | Yes |
| 9659 | 46027965900 | Yes (rural) | No |
Codington County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9544.01 | 46029954401 | No | Yes |
| 9544.02 | 46029954402 | Yes (rural) | Yes |
Corson County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9410 | 46031941000 | Yes (rural) | No |
| 9411 | 46031941100 | Yes (rural) | No |
Dewey County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9415 | 46041941500 | Yes (rural) | Yes |
| 9417 | 46041941700 | Yes (rural) | No |
Faulk County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9611 | 46049961100 | Yes (rural) | No |
Hughes County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9779 | 46065977900 | Yes (rural) | No |
Jackson County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9412 | 46071941200 | Yes (rural) | No |
| 9611 | 46071961100 | Yes (rural) | No |
Lake County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9602.01 | 46079960201 | Yes (rural) | Yes |
| 9602.02 | 46079960202 | No | Yes |
Lawrence County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9662 | 46081966200 | Yes (rural) | No |
Lyman County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9401 | 46085940100 | Yes (rural) | Yes |
Mellette County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9403 | 46095940300 | Yes (rural) | No |
Minnehaha County: 12 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 46099000100 | Yes | No |
| 2.01 | 46099000201 | Yes | No |
| 3 | 46099000300 | Yes | No |
| 4.06 | 46099000406 | Yes | No |
| 4.07 | 46099000407 | Yes | No |
| 5 | 46099000500 | Yes | Yes |
| 7.01 | 46099000701 | Yes | Yes |
| 7.02 | 46099000702 | Yes | Yes |
| 9 | 46099000900 | Yes | No |
| 10.01 | 46099001001 | No | Yes |
| 10.02 | 46099001002 | Yes | No |
| 11.09 | 46099001109 | Yes | No |
| 11.10 | 46099001110 | Yes | No |
| 104.05 | 46099010405 | No | Yes |
Oglala Lakota County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9410 | 46102941000 | Yes (rural) | Partly |
| 9411 | 46102941100 | Yes (rural) | No |
| 9412 | 46102941200 | Yes (rural) | No |
Pennington County: 6 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 102.01 | 46103010201 | Yes | Yes |
| 102.02 | 46103010202 | Yes | Yes |
| 103 | 46103010300 | Yes | No |
| 104 | 46103010400 | Yes | Yes |
| 105 | 46103010500 | Yes | Yes |
| 118 | 46103011800 | Yes (rural) | Partly |
Roberts County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9404 | 46109940400 | Yes (rural) | Yes |
| 9408 | 46109940800 | Yes (rural) | No |
Todd County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9401 | 46121940100 | Yes (rural) | No |
| 9402 | 46121940200 | Yes (rural) | Yes |
Tripp County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9717 | 46123971700 | Yes (rural) | Yes |
Yankton (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) |
|---|---|---|---|
| 9663.01 | 46135966301 | No | Yes |
| 9663.02 | 46135966302 | No | Yes |
Ziebach County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9416 | 46137941600 | Yes (rural) | No |
Get notified when South Dakota files OZ 2.0 nominations
One email the moment South Dakota's governor submits nominations to Treasury. One more when Treasury certifies.
South Dakota Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has South Dakota nominated?
No official count yet. As of October 12, 2026, we have not found a South Dakota or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in South Dakota are eligible for Opportunity Zone 2.0?
52 tracts, of which 35 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 South Dakota nominate?
Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).
Who chooses South Dakota's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for South Dakota 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 South Dakota 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. South Dakota has 35 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · South Dakota data last changed Oct 6, 2026 · How we source this