Nomination filed with Treasury

Utah Opportunity Zones 2.0

As of October 12, 2026, Utah has nominated 37 of its 147 eligible census tracts for Opportunity Zone 2.0, the maximum allowed, according to GOED (announced Sep 24, 2026). 10 of the nominated tracts are rural in the IRS eligibility appendix. These are nominations, not designations: they await U.S. Treasury certification, and certified zones take effect January 1, 2027. Download the 37-tract list (CSV).

Utah has 147 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.

Latest from our newsroom Utah recommends 37 census tracts for Opportunity Zone designation → GOED's 37 picks (27 urban, 10 rural) by county, checked against the Treasury eligibility appendix, and what happens before January 1, 2027.

147

Eligible Tracts (OZ 2.0)

Of which rural

Nomination cap (max)

None published

Community Deadline

Median Household Income

$57,411

Median Home Value

$286,700

Avg Poverty Rate

19.8%

Filed

37 of 147

Sep 24, 2026, per GOED

Current status

Filed: 37 tracts · Sep 24, 2026. Status as of October 12, 2026.

Eligible: 147 tracts (30 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 37 (25%, rounded up).

Nominated-tract list: Utah CSV (37 tracts), from the Utah GOED release (Sep 24, 2026), each GEOID checked against the IRS appendix.

Sources: GOED · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Utah OZ 2.0 Selection Process

Utah has 147 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 37 tracts.

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

Visit Governor's Office of Economic Development (GOED) →

Where Utah is in the process

Criteria published

Complete

Community input

No public window found

Governor submits

Filed 37

Treasury certifies

Late 2026

Utah census tracts list: Opportunity Zones by county

Every Utah census tract that is either on the OZ 2.0 eligibility list (147 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 46 Utah 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 53 2020 tracts fully and 3 partly (56 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match). The Nominated column uses the state's published OZ 2.0 list.

Eligible is not designated. The governor can nominate up to 37 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 Utah census tracts list (CSV) →

Beaver (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)	Nominated
1001	49001100100	No	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9603.01	49003960301	No	Yes	No
9603.02	49003960302	No	Yes	No
9606.01	49003960601	Yes (rural)	Yes	Yes
9607.02	49003960702	Yes (rural)	No	No

Cache County: 9 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
4.01	49005000401	Yes	No	No
5.01	49005000501	Yes	No	Yes
5.02	49005000502	Yes	No	No
6.01	49005000601	Yes	No	No
6.02	49005000602	Yes	No	No
7.02	49005000702	Yes	No	No
8	49005000800	Yes	No	Yes
9	49005000900	Yes	Yes	No
10.02	49005001002	Yes	Yes	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
3	49007000300	Yes (rural)	No	No
5	49007000500	Yes (rural)	No	No
6	49007000600	Yes (rural)	Yes	Yes

Davis County: 8 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
1252.01	49011125201	Yes	Partly	No
1253.01	49011125301	Yes	No	No
1256	49011125600	Yes	No	No
1257.01	49011125701	Yes	Partly	Yes
1257.02	49011125702	Yes	Yes	Yes
1258.01	49011125801	Yes	No	No
1258.10	49011125810	Yes	No	No
1260.01	49011126001	No	Yes	No
1267	49011126700	Yes	No	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9403	49013940300	No	Yes	No
9405.01	49013940501	Yes (rural)	No	Yes

Garfield (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)	Nominated
3	49017000300	No	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
2	49019000200	Yes (rural)	No	Yes
3.01	49019000301	No	Yes	No
3.02	49019000302	No	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
1101	49021110100	Yes (rural)	No	No
1103	49021110300	No	Yes	No
1104	49021110400	Yes (rural)	No	No
1105.01	49021110501	Yes (rural)	No	No
1105.02	49021110502	Yes (rural)	No	Yes
1106.01	49021110601	Yes (rural)	Yes	Yes
1106.02	49021110602	Yes (rural)	Yes	No
1107.04	49021110704	Yes (rural)	No	No

Millard (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)	Nominated
9743	49027974300	No	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9601	49031960100	Yes (rural)	No	Yes

Salt Lake County: 49 OZ 2.0 eligible, 19 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
1003.06	49035100306	Yes	No	No
1003.08	49035100308	Yes	No	No
1005	49035100500	Yes	No	No
1006	49035100600	Yes	Yes	No
1008	49035100800	Yes	No	No
1014.01	49035101401	Yes	No	No
1014.02	49035101402	Yes	No	No
1015	49035101500	Yes	No	No
1016	49035101600	Yes	No	No
1017	49035101700	Yes	No	No
1018	49035101800	Yes	No	No
1019	49035101900	Yes	No	No
1020	49035102000	Yes	No	No
1021	49035102100	Yes	No	Yes
1023	49035102300	Yes	No	No
1025.01	49035102501	No	Yes	No
1025.02	49035102502	No	Yes	No
1026	49035102600	No	Yes	No
1027.01	49035102701	Yes	No	No
1027.02	49035102702	Yes	Yes	Yes
1028.02	49035102802	Yes	No	No
1029	49035102900	Yes	No	Yes
1111.05	49035111105	Yes	No	No
1114	49035111400	Yes	No	No
1115	49035111500	Yes	Yes	Yes
1116.01	49035111601	Yes	Yes	No
1116.02	49035111602	Yes	Yes	No
1117.01	49035111701	Yes	No	No
1118.02	49035111802	Yes	Yes	Yes
1119.06	49035111906	Yes	No	No
1121.01	49035112101	Yes	No	Yes
1124.02	49035112402	Yes	No	No
1124.04	49035112404	Yes	No	Yes
1124.05	49035112405	No	Yes	No
1124.06	49035112406	Yes	Yes	No
1126.21	49035112621	Yes	No	No
1127	49035112700	Yes	No	Yes
1129.07	49035112907	No	Yes	No
1133.08	49035113308	Yes	No	No
1133.09	49035113309	Yes	No	No
1133.11	49035113311	Yes	Yes	No
1133.12	49035113312	Yes	Yes	Yes
1133.14	49035113314	Yes	No	No
1134.06	49035113406	Yes	No	No
1135.09	49035113509	Yes	No	No
1135.12	49035113512	Yes	No	No
1135.13	49035113513	Yes	Yes	No
1135.14	49035113514	Yes	No	Yes
1135.21	49035113521	Yes	No	No
1136	49035113600	Yes	No	No
1137.02	49035113702	Yes	No	No
1138.02	49035113802	Yes	Yes	No
1139.06	49035113906	Yes	Yes	Yes
1140	49035114000	No	Yes	No
1145	49035114500	No	Yes	No
1147	49035114700	Yes	No	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9420	49037942000	Yes (rural)	No	No
9421	49037942100	Yes (rural)	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9721.01	49039972101	Yes (rural)	No	No
9721.02	49039972102	Yes (rural)	No	No
9722	49039972200	Yes (rural)	No	No
9724.01	49039972401	Yes (rural)	Yes	Yes
9724.02	49039972402	Yes (rural)	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9753	49041975300	No	Yes	No
9755	49041975500	Yes (rural)	No	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
1306	49045130600	Yes (rural)	No	Yes
1309	49045130900	No	Yes	No
1310.03	49045131003	Yes (rural)	No	No
1311.02	49045131102	Yes (rural)	No	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
9684.01	49047968401	Yes (rural)	No	Yes
9684.03	49047968403	Yes (rural)	No	No
9684.04	49047968404	Yes (rural)	No	No

Utah County: 30 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
4	49049000400	No	Yes	No
5.11	49049000511	Yes	No	Yes
8.01	49049000801	Yes	No	No
8.03	49049000803	Yes	No	No
8.04	49049000804	Yes	No	No
9.01	49049000901	Yes	No	No
11.03	49049001103	Yes	No	No
11.08	49049001108	Yes	No	No
14.01	49049001401	Yes	No	No
14.03	49049001403	Yes	No	No
14.04	49049001404	Yes	No	No
16.01	49049001601	Yes	No	No
16.02	49049001602	Yes	No	No
17.02	49049001702	Yes	No	No
18.01	49049001801	Yes	No	Yes
18.02	49049001802	Yes	No	Yes
18.03	49049001803	Yes	No	No
19	49049001900	Yes	No	Yes
20.01	49049002001	Yes	No	No
20.02	49049002002	Yes	No	No
22.05	49049002205	Yes	No	No
22.09	49049002209	Yes	No	Yes
22.10	49049002210	Yes	No	No
22.11	49049002211	Yes	No	No
23	49049002300	Yes	No	No
24	49049002400	Yes	Partly	No
25	49049002500	Yes	Yes	No
29.02	49049002902	Yes	No	Yes
9802	49049980200	Yes	No	No
9803	49049980300	Yes	Yes	No
9805	49049980500	Yes	Yes	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
2703.01	49053270301	No	Yes	No
2703.02	49053270302	No	Yes	No
2710	49053271000	Yes (rural)	No	No
2711.01	49053271101	Yes	No	No
2712	49053271200	Yes	No	No
2713	49053271300	Yes	Yes	No
2714	49053271400	Yes	No	No
2715.01	49053271501	Yes	No	Yes

Weber County: 16 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)	Nominated
2002.02	49057200202	Yes	No	No
2003.02	49057200302	Yes	No	No
2004	49057200400	Yes	Yes	No
2005	49057200500	Yes	No	No
2008	49057200800	Yes	Yes	No
2009	49057200900	Yes	Yes	No
2011	49057201100	Yes	Yes	Yes
2012	49057201200	Yes	No	No
2013.01	49057201301	Yes	No	No
2013.02	49057201302	Yes	No	No
2016	49057201600	Yes	No	No
2018	49057201800	Yes	No	No
2019	49057201900	Yes	No	Yes
2105.12	49057210512	Yes	No	No
2107.01	49057210701	Yes	No	Yes
2108	49057210800	Yes	Yes	No

Get notified when Treasury certifies Utah's OZ 2.0 nominations

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

Utah Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Utah nominated?

Utah nominated 37 census tracts, according to GOED (September 24, 2026).

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

147 tracts, of which 30 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 Utah nominate?

Up to 37. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Utah's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Utah, the Governor's Office of Economic Development (GOED) runs the state process.

Are Utah's nominated tracts official Opportunity Zones yet?

Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and designations take effect January 1, 2027.

Do rural Opportunity Zones in Utah 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. Utah has 30 rural eligible tracts in the IRS appendix.

Where can I download Utah's list of nominated tracts?

Download the verified list as CSV at https://opportunityzoneinvest.com/data/states/utah.csv. Every GEOID is checked against the IRS Rev. Proc. 2026-14 appendix.

Data as of October 12, 2026 · Utah data last changed Oct 1, 2026 · How we source this