West Virginia Opportunity Zones 2.0
As of October 12, 2026, West Virginia has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. West Virginia has 207 eligible tracts and may nominate up to 52, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
West Virginia has 207 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 West Virginia or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 207 tracts (207 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 52 (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: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
West Virginia OZ 2.0 Selection Process
West Virginia has 207 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 52 tracts.
We have not found a published West Virginia 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 West Virginia announcement we've missed, please contact us.
Where West Virginia is in the process
West Virginia census tracts list: Opportunity Zones by county
Every West Virginia census tract that is either on the OZ 2.0 eligibility list (207 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 55 West Virginia tracts (52 low-income, 3 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 60 2020 tracts fully and 3 partly (63 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 52 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 West Virginia census tracts list (CSV) →
Barbour County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9655 | 54001965500 | Yes (rural) | No |
| 9656 | 54001965600 | Yes (rural) | No |
| 9658 | 54001965800 | Yes (rural) | No |
Berkeley County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9714.02 | 54003971402 | Yes (rural) | No |
| 9715 | 54003971500 | Yes (rural) | Yes |
| 9716 | 54003971600 | Yes (rural) | Yes |
| 9717 | 54003971700 | Yes (rural) | Yes |
| 9720.02 | 54003972002 | Yes (rural) | No |
Boone County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9583 | 54005958300 | No | Yes |
| 9585.01 | 54005958501 | Yes (rural) | No |
| 9587 | 54005958700 | Yes (rural) | No |
| 9588 | 54005958800 | Yes (rural) | No |
Braxton County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9679 | 54007967900 | Yes (rural) | No |
| 9680 | 54007968000 | Yes (rural) | No |
| 9681 | 54007968100 | Yes (rural) | No |
Brooke County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 314.01 | 54009031401 | Yes (rural) | No |
| 314.02 | 54009031402 | Yes (rural) | No |
| 317 | 54009031700 | Yes (rural) | No |
Cabell County: 16 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 54011000101 | Yes (rural) | No |
| 1.02 | 54011000102 | Yes (rural) | No |
| 2 | 54011000200 | Yes (rural) | No |
| 3 | 54011000300 | Yes (rural) | No |
| 4 | 54011000400 | Yes (rural) | No |
| 5 | 54011000500 | Yes (rural) | No |
| 6 | 54011000600 | Yes (rural) | Yes |
| 9 | 54011000900 | Yes (rural) | No |
| 10 | 54011001000 | Yes (rural) | No |
| 11 | 54011001100 | Yes (rural) | No |
| 14 | 54011001400 | Yes (rural) | No |
| 15 | 54011001500 | Yes (rural) | No |
| 16 | 54011001600 | Yes (rural) | No |
| 18 | 54011001800 | Yes (rural) | No |
| 103 | 54011010300 | Yes (rural) | No |
| 109 | 54011010900 | Yes (rural) | Yes |
Calhoun County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9626 | 54013962600 | Yes (rural) | No |
| 9627 | 54013962700 | Yes (rural) | No |
Clay County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9580 | 54015958000 | Yes (rural) | No |
| 9581 | 54015958100 | Yes (rural) | No |
Fayette County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 204 | 54019020400 | Yes (rural) | No |
| 205 | 54019020500 | Yes (rural) | No |
| 207 | 54019020700 | Yes (rural) | No |
| 208 | 54019020800 | Yes (rural) | No |
| 211 | 54019021100 | Yes (rural) | No |
Gilmer County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9677.01 | 54021967701 | Yes (rural) | No |
Greenbrier County: 7 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501.01 | 54025950101 | Yes (rural) | Yes |
| 9501.02 | 54025950102 | No | Yes |
| 9502 | 54025950200 | Yes (rural) | No |
| 9503 | 54025950300 | Yes (rural) | No |
| 9504.02 | 54025950402 | Yes (rural) | No |
| 9505 | 54025950500 | Yes (rural) | No |
| 9506 | 54025950600 | Yes (rural) | No |
| 9507.01 | 54025950701 | Yes (rural) | Yes |
| 9507.02 | 54025950702 | No | Yes |
Hampshire County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9682.01 | 54027968201 | No | Yes |
| 9682.02 | 54027968202 | Yes (rural) | Yes |
| 9683.02 | 54027968302 | Yes (rural) | No |
| 9684.02 | 54027968402 | Yes (rural) | No |
Hancock County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 209 | 54029020900 | Yes (rural) | No |
| 213 | 54029021300 | Yes (rural) | Yes |
Hardy County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9702.01 | 54031970201 | Yes (rural) | No |
| 9703 | 54031970300 | Yes (rural) | No |
Harrison County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 301 | 54033030100 | Yes (rural) | Yes |
| 302 | 54033030200 | Yes (rural) | No |
| 303 | 54033030300 | Yes (rural) | No |
| 306.01 | 54033030601 | Yes (rural) | No |
| 306.03 | 54033030603 | Yes (rural) | No |
| 308.01 | 54033030801 | Yes (rural) | No |
Jackson County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9633 | 54035963300 | Yes (rural) | Yes |
| 9634 | 54035963400 | No | Yes |
| 9635 | 54035963500 | Yes (rural) | No |
| 9636 | 54035963600 | Yes (rural) | No |
Jefferson County: 4 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9723 | 54037972300 | No | Yes |
| 9724.01 | 54037972401 | Yes (rural) | Yes |
| 9724.02 | 54037972402 | Yes (rural) | Yes |
| 9725.05 | 54037972505 | Yes (rural) | Yes |
| 9725.06 | 54037972506 | Yes (rural) | Yes |
| 9728 | 54037972800 | No | Yes |
Kanawha County: 20 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 54039000100 | Yes (rural) | No |
| 2 | 54039000200 | Yes (rural) | No |
| 6 | 54039000600 | Yes (rural) | No |
| 7 | 54039000700 | Yes (rural) | No |
| 8 | 54039000800 | Yes (rural) | Yes |
| 9 | 54039000900 | Yes (rural) | Yes |
| 11 | 54039001100 | Yes (rural) | No |
| 12 | 54039001200 | Yes (rural) | Yes |
| 17 | 54039001700 | No | Yes |
| 103 | 54039010300 | Yes (rural) | No |
| 108.03 | 54039010803 | Yes (rural) | No |
| 109 | 54039010900 | Yes (rural) | No |
| 111 | 54039011100 | Yes (rural) | No |
| 113.01 | 54039011301 | Yes (rural) | No |
| 129 | 54039012900 | Yes (rural) | No |
| 130.01 | 54039013001 | Yes (rural) | Partly |
| 130.02 | 54039013002 | No | Yes |
| 131 | 54039013100 | Yes (rural) | Yes |
| 134 | 54039013400 | Yes (rural) | No |
| 136 | 54039013600 | Yes (rural) | No |
| 137.02 | 54039013702 | Yes (rural) | No |
| 138 | 54039013800 | Yes (rural) | No |
Lewis County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9674 | 54041967400 | Yes (rural) | No |
| 9675 | 54041967500 | Yes (rural) | No |
Lincoln County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9554.02 | 54043955402 | Yes (rural) | No |
| 9556 | 54043955600 | Yes (rural) | No |
| 9557 | 54043955700 | Yes (rural) | No |
| 9558 | 54043955800 | Yes (rural) | No |
Logan County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9561.02 | 54045956102 | Yes (rural) | No |
| 9564 | 54045956400 | Yes (rural) | No |
| 9565 | 54045956500 | Yes (rural) | No |
| 9567 | 54045956700 | Yes (rural) | No |
| 9569 | 54045956900 | Yes (rural) | No |
Marion County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201 | 54049020100 | Yes (rural) | Yes |
| 202 | 54049020200 | Yes (rural) | No |
| 205 | 54049020500 | Yes (rural) | No |
| 207 | 54049020700 | No | Yes |
| 208 | 54049020800 | Yes (rural) | No |
| 215 | 54049021500 | Yes (rural) | No |
Marshall County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202 | 54051020200 | Yes (rural) | Yes |
| 205 | 54051020500 | Yes (rural) | No |
| 206.01 | 54051020601 | Yes (rural) | No |
| 208 | 54051020800 | Yes (rural) | No |
Mason County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9549.01 | 54053954901 | Yes (rural) | No |
| 9550 | 54053955000 | Yes (rural) | No |
| 9551.02 | 54053955102 | Yes (rural) | Yes |
McDowell County: 8 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9536 | 54047953600 | Yes (rural) | No |
| 9538 | 54047953800 | Yes (rural) | No |
| 9539 | 54047953900 | Yes (rural) | No |
| 9540 | 54047954000 | Yes (rural) | No |
| 9542 | 54047954200 | Yes (rural) | No |
| 9545.01 | 54047954501 | Yes (rural) | No |
| 9545.03 | 54047954503 | Yes (rural) | No |
| 9545.04 | 54047954504 | Yes (rural) | No |
Mercer County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 13 | 54055001300 | No | Yes |
| 19 | 54055001900 | Yes (rural) | No |
| 20 | 54055002000 | Yes (rural) | No |
| 21 | 54055002100 | Yes (rural) | No |
| 23 | 54055002300 | Yes (rural) | Yes |
| 24 | 54055002400 | No | Yes |
Mineral County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 107 | 54057010700 | Yes (rural) | No |
Mingo County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9571 | 54059957100 | Yes (rural) | No |
| 9572 | 54059957200 | Yes (rural) | No |
| 9573 | 54059957300 | Yes (rural) | No |
| 9574 | 54059957400 | Yes (rural) | Yes |
| 9575 | 54059957500 | Yes (rural) | No |
| 9576 | 54059957600 | Yes (rural) | No |
| 9577 | 54059957700 | Yes (rural) | Yes |
Monongalia County: 12 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 101.01 | 54061010101 | Yes (rural) | No |
| 101.03 | 54061010103 | Yes (rural) | Partly |
| 101.04 | 54061010104 | Yes (rural) | Yes |
| 102.02 | 54061010202 | Yes (rural) | No |
| 102.03 | 54061010203 | Yes (rural) | Yes |
| 102.04 | 54061010204 | Yes (rural) | Yes |
| 106.01 | 54061010601 | No | Yes |
| 106.02 | 54061010602 | No | Yes |
| 107 | 54061010700 | Yes (rural) | No |
| 108 | 54061010800 | Yes (rural) | No |
| 109.01 | 54061010901 | Yes (rural) | No |
| 112 | 54061011200 | Yes (rural) | No |
| 116.01 | 54061011601 | Yes (rural) | No |
| 116.02 | 54061011602 | Yes (rural) | No |
Monroe (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) |
|---|---|---|---|
| 9502 | 54063950200 | No | Yes |
Morgan County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9708 | 54065970800 | No | Yes |
| 9709 | 54065970900 | Yes (rural) | No |
Nicholas County: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 54067950100 | No | Yes |
| 9502.01 | 54067950201 | Yes (rural) | Yes |
| 9502.02 | 54067950202 | No | Yes |
| 9503 | 54067950300 | Yes (rural) | No |
| 9505 | 54067950500 | Yes (rural) | No |
Ohio County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4 | 54069000400 | Yes (rural) | No |
| 5 | 54069000500 | Yes (rural) | No |
| 6 | 54069000600 | Yes (rural) | No |
| 7 | 54069000700 | Yes (rural) | No |
| 18 | 54069001800 | Yes (rural) | No |
| 26 | 54069002600 | Yes (rural) | No |
| 27 | 54069002700 | Yes (rural) | Partly |
Pendleton County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9704 | 54071970400 | Yes (rural) | No |
Pocahontas County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.01 | 54075960101 | Yes (rural) | No |
| 9602.01 | 54075960201 | Yes (rural) | No |
Preston County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9641.02 | 54077964102 | Yes (rural) | No |
| 9642 | 54077964200 | Yes (rural) | No |
| 9644 | 54077964400 | Yes (rural) | No |
| 9645 | 54077964500 | Yes (rural) | No |
Putnam County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 205 | 54079020500 | Yes (rural) | No |
Raleigh County: 11 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 54081000200 | Yes (rural) | Yes |
| 3 | 54081000300 | Yes (rural) | No |
| 4 | 54081000400 | Yes (rural) | Yes |
| 6 | 54081000600 | Yes (rural) | No |
| 7 | 54081000700 | Yes (rural) | No |
| 9 | 54081000900 | Yes (rural) | No |
| 10.02 | 54081001002 | Yes (rural) | No |
| 11 | 54081001100 | Yes (rural) | No |
| 12 | 54081001200 | Yes (rural) | No |
| 14 | 54081001400 | Yes (rural) | No |
| 15 | 54081001500 | Yes (rural) | No |
Randolph County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9661 | 54083966100 | No | Yes |
| 9665 | 54083966500 | Yes (rural) | No |
Ritchie County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9624 | 54085962400 | Yes (rural) | No |
| 9625 | 54085962500 | Yes (rural) | No |
Roane County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9629.01 | 54087962901 | Yes (rural) | No |
| 9630 | 54087963000 | Yes (rural) | No |
Summers County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5 | 54089000500 | Yes (rural) | No |
| 6 | 54089000600 | Yes (rural) | No |
| 7 | 54089000700 | Yes (rural) | Yes |
Taylor County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9646 | 54091964600 | Yes (rural) | Yes |
Tyler County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9618 | 54095961800 | Yes (rural) | Yes |
Upshur County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9667 | 54097966700 | Yes (rural) | Yes |
| 9668 | 54097966800 | Yes (rural) | Yes |
Wayne County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 52 | 54099005200 | Yes (rural) | Yes |
| 207 | 54099020700 | Yes (rural) | No |
| 208 | 54099020800 | Yes (rural) | No |
| 209 | 54099020900 | Yes (rural) | No |
Webster County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701.01 | 54101970101 | Yes (rural) | No |
| 9701.02 | 54101970102 | Yes (rural) | No |
| 9703 | 54101970300 | Yes (rural) | No |
Wetzel County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 304 | 54103030400 | No | Yes |
| 305 | 54103030500 | Yes (rural) | No |
Wood County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 54107000300 | Yes (rural) | No |
| 5 | 54107000500 | Yes (rural) | No |
| 7.01 | 54107000701 | Yes (rural) | Yes |
| 7.02 | 54107000702 | Yes (rural) | No |
| 8.02 | 54107000802 | Yes (rural) | No |
| 9.01 | 54107000901 | Yes (rural) | No |
| 9.02 | 54107000902 | Yes (rural) | No |
| 110 | 54107011000 | No | Yes |
Wyoming County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 28 | 54109002800 | Yes (rural) | No |
| 29.01 | 54109002901 | Yes (rural) | No |
| 29.02 | 54109002902 | Yes (rural) | No |
| 31 | 54109003100 | Yes (rural) | Yes |
| 32 | 54109003200 | Yes (rural) | No |
Get notified when West Virginia files OZ 2.0 nominations
One email the moment West Virginia's governor submits nominations to Treasury. One more when Treasury certifies.
West Virginia Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has West Virginia nominated?
No official count yet. As of October 12, 2026, we have not found a West Virginia or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in West Virginia are eligible for Opportunity Zone 2.0?
207 tracts, of which 207 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 West Virginia nominate?
Up to 52. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses West Virginia's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for West Virginia 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 West Virginia 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. West Virginia has 207 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · West Virginia data last changed Jul 4, 2026 · How we source this