Pending, no official count yet

Tennessee Opportunity Zones 2.0

As of October 12, 2026, Tennessee has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Tennessee has 507 eligible tracts and may nominate up to 127, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.

Tennessee has 507 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.

Tennessee Opportunity Zone map: OZ 2.0 eligible tracts. Open the full map and search an address →

507

Eligible Tracts (OZ 2.0)

222

Of which rural

127

Nomination cap (max)

None published

Community Deadline

Median Household Income

$43,125

Median Home Value

$137,500

Avg Poverty Rate

27.1%

Filed

Pending, no official count yet

Current status

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

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

Eligible: 507 tracts (222 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 127 (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: Tennessee Economic and Community Development (ECD) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Tennessee OZ 2.0 Selection Process

Tennessee has 507 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 127 tracts.

We have not found a published Tennessee 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 Tennessee announcement we've missed, please contact us.

Visit Tennessee Economic and Community Development (ECD) →

Where Tennessee 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

Tennessee census tracts list: Opportunity Zones by county

Every Tennessee census tract that is either on the OZ 2.0 eligibility list (507 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 176 Tennessee tracts (170 low-income, 6 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 198 2020 tracts fully and 1 partly (199 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 127 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 Tennessee census tracts list (CSV) →

Anderson County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
201	47001020100	Yes (rural)	No
205	47001020500	Yes (rural)	Yes
207	47001020700	Yes (rural)	No
210.01	47001021001	Yes (rural)	Yes
210.02	47001021002	No	Yes
212.02	47001021202	Yes (rural)	No
213.04	47001021304	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9504.02	47003950402	Yes (rural)	No
9505	47003950500	No	Yes
9506	47003950600	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9632	47005963200	Yes (rural)	Yes

Bledsoe County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9530	47007953000	Yes (rural)	No
9531.01	47007953101	No	Yes
9531.02	47007953102	Yes (rural)	Yes
9532	47007953200	Yes (rural)	No

Blount County: 3 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
101	47009010100	Yes	Yes
102	47009010200	No	Yes
103.01	47009010301	No	Yes
103.02	47009010302	No	Yes
105	47009010500	Yes	No
108	47009010800	Yes	No

Bradley County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
104	47011010400	Yes (rural)	No
107	47011010700	Yes (rural)	Yes
108	47011010800	Yes (rural)	No

Campbell County: 9 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9501	47013950100	Yes (rural)	No
9502	47013950200	Yes (rural)	No
9503	47013950300	Yes (rural)	No
9506.01	47013950601	Yes (rural)	No
9506.02	47013950602	Yes (rural)	No
9507.01	47013950701	Yes (rural)	No
9507.02	47013950702	Yes (rural)	No
9508	47013950800	Yes (rural)	No
9510	47013951000	Yes (rural)	No

Cannon County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9601	47015960100	Yes (rural)	No
9602.01	47015960201	Yes (rural)	Yes
9602.02	47015960202	No	Yes
9603	47015960300	Yes (rural)	No

Carroll County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9620	47017962000	Yes (rural)	No
9621.01	47017962101	No	Yes
9621.02	47017962102	Yes (rural)	Yes
9622.01	47017962201	Yes (rural)	No
9625	47017962500	Yes (rural)	No

Carter County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
701	47019070100	Yes	No
704	47019070400	Yes	No
709	47019070900	Yes	No
712	47019071200	No	Yes
717	47019071700	Yes (rural)	No

Cheatham (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)
701.04	47021070104	No	Yes

Chester County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9702	47023970200	Yes (rural)	No
9703.01	47023970301	Yes (rural)	No

Claiborne County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9703	47025970300	Yes (rural)	Yes
9704	47025970400	Yes (rural)	No
9707	47025970700	Yes (rural)	No
9709	47025970900	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9550	47027955000	Yes (rural)	Yes
9551	47027955100	Yes (rural)	No

Cocke County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9202	47029920200	Yes (rural)	Yes
9204	47029920400	Yes (rural)	No
9205.01	47029920501	Yes (rural)	No
9205.02	47029920502	Yes (rural)	No
9206	47029920600	Yes (rural)	No
9207	47029920700	No	Yes

Coffee County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9701	47031970100	Yes (rural)	No
9702.01	47031970201	Yes (rural)	No
9709	47031970900	Yes (rural)	No
9710.01	47031971001	Yes (rural)	No

Crockett (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)
9611	47033961100	No	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9704.01	47035970401	Yes (rural)	Yes
9704.02	47035970402	No	Yes
9705.02	47035970502	Yes (rural)	No
9706.01	47035970601	Yes (rural)	No
9708	47035970800	No	Yes

Davidson County: 55 OZ 2.0 eligible, 18 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
103.01	47037010301	Yes	No
104.01	47037010401	No	Yes
104.03	47037010403	Yes	No
106.02	47037010602	Yes	No
107.02	47037010702	Yes	No
109.01	47037010901	Yes	No
109.03	47037010903	Yes	No
109.04	47037010904	Yes	No
110.01	47037011001	Yes	No
119	47037011900	Yes	No
126	47037012600	No	Yes
127.01	47037012701	Yes	No
127.02	47037012702	Yes	No
128.01	47037012801	Yes	No
136	47037013600	Yes	Yes
137.01	47037013701	No	Yes
137.02	47037013702	No	Yes
138	47037013800	Yes	Yes
139	47037013900	Yes	Yes
142	47037014200	Yes	Yes
144	47037014400	Yes	No
148	47037014800	Yes	Yes
154.04	47037015404	Yes	No
154.05	47037015405	Yes	No
156.13	47037015613	Yes	No
156.15	47037015615	Yes	No
156.20	47037015620	Yes	No
156.23	47037015623	Yes	No
156.26	47037015626	Yes	No
156.27	47037015627	Yes	No
156.28	47037015628	Yes	Yes
156.29	47037015629	Yes	No
156.32	47037015632	Yes	No
156.36	47037015636	Yes	No
156.37	47037015637	Yes	No
158.04	47037015804	Yes	No
158.05	47037015805	Yes	No
158.06	47037015806	Yes	No
159	47037015900	Yes	Yes
160	47037016000	Yes	Yes
161	47037016100	No	Yes
162	47037016200	Yes	Yes
163	47037016300	No	Yes
165	47037016500	Yes	No
166	47037016600	Yes	No
173	47037017300	Yes	Yes
174.01	47037017401	Yes	No
174.02	47037017402	Yes	No
175	47037017500	Yes	No
182.04	47037018204	Yes	No
184.09	47037018409	Yes	No
189.05	47037018905	Yes	No
190.03	47037019003	Yes	No
190.04	47037019004	Yes	No
190.08	47037019008	Yes	No
191.05	47037019105	Yes	No
191.08	47037019108	Yes	No
191.10	47037019110	Yes	No
191.11	47037019111	Yes	No
192	47037019200	No	Yes
193	47037019300	Yes	Yes
195.01	47037019501	Yes	No

Decatur County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9550.01	47039955001	Yes (rural)	No
9550.04	47039955004	Yes (rural)	No
9551.02	47039955102	Yes (rural)	No

DeKalb County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9202.01	47041920201	Yes (rural)	Yes
9202.02	47041920202	Yes (rural)	Yes
9203	47041920300	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
605.02	47043060502	Yes (rural)	No
606.02	47043060602	No	Yes

Dyer County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9643	47045964300	Yes (rural)	Yes
9644.01	47045964401	Yes (rural)	No
9644.02	47045964402	Yes (rural)	No
9646	47045964600	Yes (rural)	No

Fayette (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)
603	47047060300	No	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9651	47049965100	Yes (rural)	No
9652.02	47049965202	Yes (rural)	No
9653	47049965300	No	Yes

Franklin County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9605	47051960500	Yes (rural)	No
9606	47051960600	Yes (rural)	No

Gibson County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9662	47053966200	Yes (rural)	No
9665.02	47053966502	Yes (rural)	No
9667.01	47053966701	Yes (rural)	No
9667.02	47053966702	Yes (rural)	No
9669	47053966900	No	Yes
9670.01	47053967001	No	Yes
9670.02	47053967002	No	Yes

Grainger County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
5001	47057500100	Yes (rural)	No
5003.02	47057500302	Yes (rural)	No
5004.01	47057500401	Yes (rural)	No

Greene County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
901	47059090100	Yes (rural)	Yes
907	47059090700	Yes (rural)	No
912	47059091200	Yes (rural)	Yes
913	47059091300	Yes (rural)	No
914	47059091400	Yes (rural)	No

Grundy County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9550	47061955000	Yes (rural)	No
9551	47061955100	Yes (rural)	No
9552	47061955200	Yes (rural)	No
9553	47061955300	Yes (rural)	Yes

Hamblen County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1001	47063100100	Yes (rural)	No
1002	47063100200	Yes (rural)	No
1003	47063100300	Yes (rural)	Yes
1008	47063100800	Yes (rural)	Yes

Hamilton County: 20 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
4	47065000400	Yes	Yes
8	47065000800	Yes	No
12	47065001200	Yes	No
13	47065001300	Yes	No
16	47065001600	Yes	Yes
18	47065001800	Yes	No
19	47065001900	Yes	Yes
20	47065002000	No	Yes
23	47065002300	Yes	No
24	47065002400	Yes	No
25	47065002500	Yes	No
26	47065002600	Yes	No
30	47065003000	Yes	No
31	47065003100	No	Yes
32	47065003200	Yes	No
33	47065003300	Yes	No
34	47065003400	Yes	No
109.02	47065010902	Yes	No
109.04	47065010904	Yes	No
119	47065011900	Yes	No
122	47065012200	Yes	No
123	47065012300	Yes	Yes
124	47065012400	No	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9605	47067960500	Yes (rural)	No
9606	47067960600	Yes (rural)	Yes

Hardeman County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9502	47069950200	Yes (rural)	No
9503	47069950300	Yes (rural)	Yes
9504	47069950400	Yes (rural)	No
9506	47069950600	Yes (rural)	No

Hardin County: 6 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9202	47071920200	Yes (rural)	No
9203	47071920300	Yes (rural)	No
9204.02	47071920402	Yes (rural)	No
9205.01	47071920501	Yes (rural)	No
9205.02	47071920502	Yes (rural)	No
9206	47071920600	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
503.02	47073050302	Yes (rural)	No
504	47073050400	No	Yes
506.01	47073050601	No	Yes
509	47073050900	Yes (rural)	No

Haywood County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9302	47075930200	Yes (rural)	No
9303.01	47075930301	Yes (rural)	No
9303.02	47075930302	Yes (rural)	No
9304	47075930400	Yes (rural)	No
9305	47075930500	No	Yes

Henderson County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9751	47077975100	Yes (rural)	No
9752	47077975200	Yes (rural)	No
9753.02	47077975302	Yes (rural)	No
9754	47077975400	No	Yes

Henry County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9690.01	47079969001	No	Yes
9690.02	47079969002	No	Yes
9692	47079969200	Yes (rural)	No
9693	47079969300	Yes (rural)	No
9695.02	47079969502	Yes (rural)	No
9697	47079969700	Yes (rural)	No
9698	47079969800	Yes (rural)	No

Hickman County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9501	47081950100	Yes (rural)	No
9502.02	47081950202	Yes (rural)	No
9503.02	47081950302	No	Yes
9504	47081950400	Yes (rural)	No

Houston (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)
1202	47083120200	No	Yes

Humphreys County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1302	47085130200	Yes (rural)	No
1303	47085130300	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9601	47087960100	Yes (rural)	No
9604	47087960400	Yes (rural)	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
703	47089070300	Yes (rural)	No

Johnson County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9561	47091956100	Yes (rural)	No
9563	47091956300	Yes (rural)	Yes
9564	47091956400	Yes (rural)	No

Knox County: 25 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	47093000100	No	Yes
8	47093000800	Yes	Yes
9.02	47093000902	Yes	No
14	47093001400	Yes	No
16	47093001600	Yes	No
19	47093001900	Yes	Yes
20	47093002000	Yes	No
24	47093002400	Yes	Yes
26	47093002600	Yes	No
27	47093002700	Yes	No
28	47093002800	Yes	No
29	47093002900	Yes	No
32	47093003200	Yes	No
35.01	47093003501	No	Yes
35.02	47093003502	Yes	Yes
39.02	47093003902	Yes	No
46.09	47093004609	Yes	No
47	47093004700	Yes	No
49	47093004900	Yes	No
62.08	47093006208	Yes	No
65.02	47093006502	Yes (rural)	Yes
67	47093006700	Yes	Yes
68	47093006800	Yes	Yes
69.01	47093006901	Yes	No
69.02	47093006902	Yes	No
69.03	47093006903	Yes	No
70	47093007000	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9601	47095960100	Yes (rural)	Yes
9602	47095960200	Yes (rural)	No

Lauderdale County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
501	47097050100	Yes (rural)	No
505.04	47097050504	Yes (rural)	Yes
505.05	47097050505	Yes (rural)	Yes
506	47097050600	Yes (rural)	No

Lawrence County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9602	47099960200	Yes (rural)	No
9603	47099960300	Yes (rural)	Yes
9605.01	47099960501	Yes (rural)	Yes

Lincoln (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)
9753	47103975300	No	Yes
9754	47103975400	No	Yes

Loudon County: 1 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
602.01	47105060201	Yes	No
602.03	47105060203	No	Yes
602.04	47105060204	No	Yes
606	47105060600	No	Yes

Macon County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9701	47111970100	Yes (rural)	No
9703.01	47111970301	Yes (rural)	Yes
9703.02	47111970302	No	Yes
9704	47111970400	Yes (rural)	No

Madison County: 10 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	47113000100	Yes	No
2	47113000200	Yes	Yes
4	47113000400	Yes	No
5	47113000500	Yes	Yes
6	47113000600	No	Yes
7	47113000700	Yes	Yes
8	47113000800	Yes	Yes
9	47113000900	Yes	Yes
10	47113001000	Yes	No
11	47113001100	Yes	No
16.05	47113001605	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
502.01	47115050201	Yes (rural)	No
503.01	47115050301	No	Yes
503.02	47115050302	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9553	47117955300	Yes (rural)	Yes

Maury County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
105	47119010500	Yes (rural)	No
107	47119010700	Yes (rural)	No
110.04	47119011004	Yes (rural)	No

McMinn County: 3 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9701.03	47107970103	No	Yes
9701.04	47107970104	No	Yes
9702.01	47107970201	Yes (rural)	No
9702.02	47107970202	Yes (rural)	No
9703	47107970300	Yes (rural)	No
9706.01	47107970601	No	Yes
9706.02	47107970602	No	Yes
9708.02	47107970802	No	Partly

McNairy County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9301	47109930100	Yes (rural)	No
9304	47109930400	Yes (rural)	No
9305.01	47109930501	Yes (rural)	No
9305.02	47109930502	Yes (rural)	No

Meigs (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)
9602	47121960200	No	Yes

Monroe County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9250.01	47123925001	No	Yes
9250.02	47123925002	No	Yes
9253.01	47123925301	Yes (rural)	No
9253.02	47123925302	Yes (rural)	No
9254.02	47123925402	Yes (rural)	No
9255.01	47123925501	Yes (rural)	Yes

Montgomery County: 9 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1001	47125100100	Yes	Yes
1002	47125100200	Yes	Yes
1003	47125100300	Yes	No
1008	47125100800	Yes	Yes
1009	47125100900	Yes	Yes
1011.01	47125101101	Yes	No
1012.01	47125101201	Yes	No
1013.04	47125101304	Yes	No
1021	47125102100	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1103	47129110300	Yes (rural)	No

Obion County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9654	47131965400	No	Yes
9655	47131965500	Yes (rural)	Yes
9656	47131965600	Yes (rural)	No
9659	47131965900	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9503.01	47133950301	Yes (rural)	No
9503.02	47133950302	No	Yes
9504	47133950400	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9301	47135930100	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9251.01	47137925101	Yes (rural)	Yes
9251.02	47137925102	Yes (rural)	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9501	47139950100	Yes (rural)	No
9504	47139950400	No	Yes

Putnam County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	47141000100	Yes (rural)	No
2.02	47141000202	Yes (rural)	No
3.04	47141000304	Yes (rural)	No
3.05	47141000305	Yes (rural)	No
6	47141000600	No	Yes
7	47141000700	Yes (rural)	No
8	47141000800	Yes (rural)	Yes
11	47141001100	No	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9750	47143975000	Yes (rural)	No
9754.01	47143975401	Yes (rural)	Yes

Roane County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
304.01	47145030401	Yes (rural)	No
305	47145030500	Yes (rural)	No
306	47145030600	No	Yes
308.01	47145030801	Yes (rural)	No
308.02	47145030802	Yes (rural)	No

Robertson County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
803.01	47147080301	Yes (rural)	No
803.02	47147080302	Yes (rural)	No
804.01	47147080401	Yes (rural)	No
804.02	47147080402	Yes (rural)	No

Rutherford County: 16 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
401.05	47149040105	Yes	No
401.06	47149040106	Yes	No
403.04	47149040304	Yes	No
403.05	47149040305	Yes	No
404.05	47149040405	Yes	No
409.10	47149040910	Yes	No
414.04	47149041404	Yes	No
414.05	47149041405	Yes	No
414.06	47149041406	Yes	No
416.01	47149041601	Yes	No
417	47149041700	Yes	No
418	47149041800	Yes	Yes
419	47149041900	Yes	Yes
420	47149042000	Yes	No
421.01	47149042101	Yes	Yes
421.02	47149042102	Yes	Yes

Scott County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9751.01	47151975101	Yes (rural)	No
9752	47151975200	Yes (rural)	Yes
9753	47151975300	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
601.03	47153060103	Yes (rural)	Yes
601.04	47153060104	Yes (rural)	Yes

Sevier County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
801.01	47155080101	No	Yes
804.01	47155080401	No	Yes
804.02	47155080402	No	Yes
806.01	47155080601	Yes (rural)	No
807.02	47155080702	Yes (rural)	No
808.01	47155080801	Yes (rural)	No
808.04	47155080804	Yes (rural)	No
809.04	47155080904	Yes (rural)	No
810.02	47155081002	Yes (rural)	No
811.01	47155081101	Yes (rural)	No

Shelby County: 124 OZ 2.0 eligible, 34 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
2	47157000200	Yes	Yes
3	47157000300	Yes	Yes
4	47157000400	Yes	Yes
6	47157000600	Yes	No
7	47157000700	Yes	No
8	47157000800	Yes	No
9	47157000900	Yes	No
11	47157001100	Yes	No
12	47157001200	Yes	No
13	47157001300	Yes	No
14	47157001400	Yes	No
15	47157001500	Yes	No
19	47157001900	Yes	Yes
20	47157002000	Yes	Yes
21	47157002100	Yes	Yes
24	47157002400	Yes	Yes
25	47157002500	Yes	Yes
27	47157002700	No	Yes
28	47157002800	Yes	Yes
30	47157003000	Yes	Yes
36	47157003600	No	Yes
37	47157003700	Yes	Yes
38	47157003800	Yes	Yes
39	47157003900	Yes	Yes
45	47157004500	Yes	Yes
46	47157004600	Yes	Yes
50	47157005000	Yes	Yes
53	47157005300	Yes	No
55	47157005500	Yes	No
56	47157005600	Yes	No
57	47157005700	Yes	No
58	47157005800	Yes	No
59	47157005900	Yes	Yes
60	47157006000	Yes	No
62	47157006200	Yes	No
65	47157006500	Yes	No
66	47157006600	Yes	Yes
67	47157006700	Yes	Yes
68	47157006800	Yes	No
69	47157006900	Yes	No
70	47157007000	Yes	Yes
73	47157007300	Yes	Yes
74	47157007400	Yes	Yes
75	47157007500	Yes	No
78.10	47157007810	Yes	No
78.21	47157007821	Yes	No
78.22	47157007822	Yes	No
79	47157007900	Yes	No
80	47157008000	Yes	No
81.10	47157008110	Yes	No
81.20	47157008120	Yes	No
82	47157008200	Yes	No
87	47157008700	Yes	No
88	47157008800	Yes	No
89	47157008900	Yes	No
91	47157009100	Yes	No
93	47157009300	Yes	No
97	47157009700	Yes	No
99.01	47157009901	Yes	No
99.02	47157009902	Yes	No
100.01	47157010001	Yes	No
100.02	47157010002	Yes	No
101.20	47157010120	Yes	No
101.21	47157010121	Yes	No
101.22	47157010122	Yes	No
102.10	47157010210	Yes	No
102.20	47157010220	Yes	No
103	47157010300	Yes	No
105	47157010500	Yes	No
106.10	47157010610	Yes	No
106.20	47157010620	Yes	No
106.30	47157010630	Yes	No
107.10	47157010710	Yes	No
108.10	47157010810	Yes	No
110.10	47157011010	Yes	No
110.20	47157011020	Yes	No
111	47157011100	Yes	No
112	47157011200	Yes	Yes
113	47157011300	Yes	Yes
114.01	47157011401	Yes	Yes
114.02	47157011402	Yes	Yes
115	47157011500	Yes	No
116	47157011600	Yes	Yes
117	47157011700	Yes	No
118	47157011800	Yes	No
202.10	47157020210	Yes (rural)	Yes
203.01	47157020301	No	Yes
203.02	47157020302	Yes (rural)	Yes
205.21	47157020521	Yes	No
205.23	47157020523	Yes	No
205.31	47157020531	Yes	No
205.32	47157020532	Yes	No
205.43	47157020543	Yes	No
205.44	47157020544	Yes	No
206.21	47157020621	Yes	No
211.11	47157021111	Yes	No
211.22	47157021122	Yes	No
216.20	47157021620	Yes	No
217.10	47157021710	Yes	No
217.21	47157021721	Yes	No
217.24	47157021724	Yes	No
217.25	47157021725	Yes	No
217.31	47157021731	Yes	No
217.52	47157021752	Yes	No
217.54	47157021754	Yes	No
217.55	47157021755	Yes	No
217.57	47157021757	Yes	No
217.59	47157021759	Yes	No
220.23	47157022023	Yes	No
220.25	47157022025	Yes	No
220.26	47157022026	Yes	No
221.11	47157022111	Yes	Yes
221.21	47157022121	Yes	No
221.22	47157022122	Yes	No
221.30	47157022130	Yes	No
221.31	47157022131	Yes	No
221.32	47157022132	Yes	No
222.10	47157022210	Yes	No
222.20	47157022220	Yes	No
223.10	47157022310	Yes	No
223.21	47157022321	Yes	No
223.22	47157022322	Yes	No
223.30	47157022330	Yes	No
224.10	47157022410	Yes	No
225	47157022500	Yes	Yes
226	47157022600	Yes	No
227	47157022700	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9752	47159975200	Yes (rural)	No
9753	47159975300	No	Yes
9754	47159975400	No	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1106	47161110600	No	Yes
1107	47161110700	Yes (rural)	No

Sullivan County: 12 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
402	47163040200	Yes	Yes
403	47163040300	Yes	No
405	47163040500	Yes	No
406	47163040600	Yes	No
408	47163040800	Yes	No
417	47163041700	Yes	No
419	47163041900	Yes	No
420	47163042000	Yes	No
421	47163042100	Yes	No
427.03	47163042703	Yes (rural)	Yes
427.04	47163042704	No	Yes
430	47163043000	Yes (rural)	Yes
432.02	47163043202	Yes (rural)	No
433.02	47163043302	No	Yes

Sumner County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
202.07	47165020207	Yes (rural)	No
203	47165020300	Yes (rural)	Yes
207	47165020700	No	Yes
208	47165020800	Yes	No
209.05	47165020905	Yes	No

Tipton County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
402	47167040200	Yes (rural)	No
406.01	47167040601	Yes (rural)	No
407	47167040700	Yes (rural)	Yes
410	47167041000	No	Yes

Unicoi (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)
801	47171080100	No	Yes
802	47171080200	No	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
402.01	47173040201	Yes (rural)	Yes

Van Buren (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)
9252	47175925200	No	Yes

Warren County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9304	47177930400	Yes (rural)	No
9305	47177930500	Yes (rural)	No
9306	47177930600	Yes (rural)	No
9307	47177930700	Yes (rural)	No
9308	47177930800	No	Yes
9309	47177930900	Yes (rural)	No

Washington County: 10 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
601	47179060100	Yes	Yes
605.01	47179060501	Yes	No
606.02	47179060602	Yes	No
608	47179060800	Yes	Yes
609.01	47179060901	Yes	Yes
609.02	47179060902	Yes	Yes
610	47179061000	Yes	No
612	47179061200	Yes	No
613.01	47179061301	Yes	No
620	47179062000	Yes	Yes

Wayne County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9501	47181950100	Yes (rural)	No
9502	47181950200	Yes (rural)	Yes
9503	47181950300	Yes (rural)	No

Weakley County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9680	47183968000	Yes (rural)	No
9681.01	47183968101	No	Yes
9682.02	47183968202	Yes (rural)	No
9682.03	47183968203	Yes (rural)	No
9683	47183968300	Yes (rural)	No
9684	47183968400	Yes (rural)	No
9685	47183968500	Yes (rural)	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9353	47185935300	No	Yes
9354	47185935400	Yes (rural)	No

Wilson County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
304.02	47189030402	Yes (rural)	No
305	47189030500	Yes (rural)	No
307	47189030700	Yes (rural)	No

Top cities in Tennessee

Nashville

Tennessee

55 eligible tracts

Memphis

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124 eligible tracts

Qualified Opportunity Funds investing in Tennessee

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

Belpointe OZ REIT

by Belpointe PREP, LLC

Multifamily, Mixed-use, Office…

CA South Nashville STR Apartments

by CA South Nashville STR Apartments

The Modernest: Opportunity Zone Condominium Investments

by The Modernest: Opportunity Zone Condominium Investments

Hospitality, Multifamily

Browse OZ funds investing in Tennessee →

Get notified when Tennessee files OZ 2.0 nominations

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

Tennessee Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Tennessee nominated?

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

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

507 tracts, of which 222 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 Tennessee nominate?

Up to 127. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Tennessee's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Tennessee, the Tennessee Economic and Community Development (ECD) runs the state process.

What is the deadline for Tennessee 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 Tennessee 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. Tennessee has 222 rural eligible tracts in the IRS appendix.

Data as of October 12, 2026 · Tennessee data last changed Aug 20, 2026 · How we source this