This service provides spatial data for all U.S. Decennial Census tracts designated as Qualified Opportunity Zones (QOZs) for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code (the Code). Revenue Procedure 2018–16, 2018–9 I.R.B. 383, provided guidance to State CEOs on the eligibility criteria and procedure for making these nominations. Section 1400Z–1(b)(1)(B) of the Code provides that after the Secretary receives notice of the nominations, the Secretary may certify the nominations and designate the nominated tracts as Zones. Section 1400Z–2 of the Code allows the temporary deferral of inclusion in gross income for certain realized gains to the extent that corresponding amounts are timely invested in a qualified opportunity fund. Investments in a qualified opportunity fund may also be eligible for additional tax benefits.

A polygon feature class with all population census tracts designated as Qualified Opportunity Zones (QOZs) as well as all population census tracts originally eligible for designation as a QOZ for purposes of 1400Z1 and 1400Z2 of the Internal Revenue Code (the Code). To identify areas designated as Qualified Opportunity Zones (QOZs). An Opportunity Zone is an economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment.Updated: Not Planned The data was created using: Projected Coordinate System: WGS_1984_Web_Mercator_Auxiliary_SphereProjection: Mercator_Auxiliary_Sphere

Opportunity Zones are defined as "census tracts that are defined by the Internal Revenue Service (IRS) as “economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. They were added to the tax code by the Tax Cuts and Jobs Act on December 22, 2017" (CA Opportunity Zones). Areas highlighted on the map represent census tracts that were designated as Qualified Opportunity Zones. Designations are based on the boundaries of the tract at the time of the designation in 2018.The data associated with the map came from the U.S. Department of the Treasury's Opportunity Zones Resources webpage.

This layer is published from the Department of Community Affairs to show Federally designated Opportunity Zones.The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have designated Opportunity Zones in 18 States, including 260 census tracts in the State of Georgia. Economic investment in these areas, which are some of the most distressed communities in the country, may now be eligible for preferential tax treatment. These new Federal Opportunity Zones are intended to facilitate investment in areas where poverty rates are greater than 20 percent.“This designation will enable some of our state’s struggling communities to attract much-needed private sector investment,” said DCA Commissioner Christopher Nunn. “By giving an economic ‘shot in the arm’ to these communities, the goal is to boost investment where it’s most urgently needed.”Georgia’s 260 zones, located in 83 counties, represent some of the most concentrated poverty in the state and are found in both rural and metropolitan areas, with approximately 60% rural and 40% urban. Qualified Opportunity Zones retain this designation for 10 years. Investors can defer tax on any prior gains until no later than December 31, 2026, so long as the gain is reinvested in a Qualified Opportunity Fund, an investment vehicle organized to make investments in Qualified Opportunity Zones. In addition, if the investor holds the investment in the Opportunity Fund for at least ten years, the investor would be eligible for an increase in its basis equal to the fair market value of the investment on the date that it is sold.Treasury and the IRS plan to issue additional information on Qualified Opportunity Funds to address the certification of Opportunity Funds, which are required to have at least 90 percent of fund assets invested in Opportunity Zones. DCA will communicate additional information about the specifics of the program as it is released by Treasury. Interactive map of designated Opportunity Zones.Additional information on Opportunity Zones.View a full list of Georgia’s designated census tracts, by county.Click here for FAQs.About the Georgia Department of Community AffairsThe Georgia Department of Community Affairs (DCA) partners with communities to create a climate of success for Georgia’s families and businesses through community and economic development, local government assistance, and safe and affordable housing. Using state and federal resources, DCA helps communities spur private job creation, implement planning, develop downtowns, generate affordable housing solutions, and promote volunteerism. DCA also helps qualified low- and moderate-income Georgians buy homes, rent housing, and prevent foreclosure and homelessness. For more information, visit www.dca.ga.gov.

Investors are able to defer paying taxes on capital gains that are invested in Qualified Opportunity Funds that in turn are invested in distressed communities designated as Opportunity Zones by the governor of each state. Census tracts 86, 87, 90, 91, 92, 93, 94, 110.01, 111.01 and 118 have been designated by the Washington State Department of Commerce as Opportunity Zones. This layer dissolves the aforementioned Census Tracts.

This dataset contains the census tracts selected as Virginia’s 212 designated qualified Opportunity Zones.

Additional Resources:

Virginia Department of Housing and Community Development

Map denotes the locations of HUD Single Family Housing Counseling Agencies located within U.S. Dept. of Treasury Opportunity Zones.

Qualified Opportunity Zones in the City of Detroit by Census tract.

An Opportunity Zone (OZ) is a designation created by the Tax Cuts and Jobs Act of 2017 allowing for certain investments in lower income areas to have federal tax advantages. Investments made by individuals through special funds in these zones would be allowed to defer or eliminate federal taxes on capital gains and may support new investments in environmental justice, sustainability, climate change, and affordable housing.

A Federal Opportunity Zone is an economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. Localities qualify as Federal Opportunity Zones if they have been nominated for that designation by the state and that nomination has been certified by the Secretary of the U.S. Treasury via his delegation of authority to the Internal Revenue Service. Designated Federal Opportunity Zones may not be added or altered at this time.DCA Federal Zone informationThis layer is used in map(s): Federal Opportunity Zones

Map of the Qualified Opportunity Zones in the City of Detroit. Data provided by the Detroit Economic Growth Corporation (DEGC) on the City of Detroit Open Data Portal, by census tract. Updated March 2018.

Qualified Opportunity ZonesThis feature layer, utilizing data from the U.S. Department of the Treasury, depicts all Qualified Opportunity Zones in the United States. Per IRS, "Opportunity Zones are an economic development tool that allows people to invest in distressed areas in the United States. Their purpose is to spur economic growth and job creation in low-income communities while providing tax benefits to investors.Opportunity Zones were created under the Tax Cuts and Jobs Act of 2017 (Public Law No. 115-97). Thousands of low-income communities in all 50 states, the District of Columbia and five U.S. territories are designated as Qualified Opportunity Zones. Taxpayers can invest in these zones through Qualified Opportunity Funds." Chicago, Illinois Opportunity ZonesData currency: December 14, 2018Data source: Opportunity Zones ResourcesData modification: NoneFor more information: Opportunity NowFor feedback, please contact: ArcGIScomNationalMaps@esri.comCommunity Development Financial InstitutionsPer CDFI, "The CDFI Fund was created for the purpose of promoting economic revitalization and community development through investment in and assistance to Community Development Financial Institutions (CDFIs)."

Department of Economic Development - Opportunity Zones Property

Geodatabase: N/AGeodatabase Filename: N/A Creation Date: 08/12/2025Update Date: Currently up-to-dateData Location: AGOLData Type: ExperienceData Subtype: N/A Hub Site List:N/A Data DescriptionAccording to the Internal Revenue Service, Opportunity Zones are areas that have been identified as being eligible for investment through Qualified Opportunity Funds. The initiative aims to encourage economic growth and job creation in these areas. This application allows for the exploration of Opportunity Zone distribution throughout the City of New Haven. Data Update LogNone Data Error LogNone

Map of City of Reno, NV with special districts and areas -- Opportunity Zones, Business Improvement District (BID, in downtown), Community Development Special Assessment District (SAD), Redevelopment Agency Districts 1 and 2, Tourism Improvement Districts, and Sanitary Reimbursement Areas (Golden Meadows, McCarran and Stanharrah). Updated July 2018. RenoSpecialDistrictsAreasMap.mxd. Available for download from City of Reno GIS Open Data Hub at https://data-cityofreno.opendata.arcgis.com

These counties participate in the Kansas Department of Commerce Rural Opportunity Zone program. Additional details about the program can be found at www.kansascommerce.com.The full Kansas geospatial catalog is administered by the Kansas Data Access & Support Center (DASC) and can be found at the following URL: https://hub.kansasgis.org/

The federal tax bill, passed in December 2017, allows investors to defer or eliminate capital gains on investments made in “Opportunity Zones”. These zones must be designated by the governor in each state from a set of eligible Census tracts. Governors must select no more than 25 percent of eligible tracts statewide.Federal criteria for determining eligible areas states that tracts must either have poverty rates above 20 percent or median family income below 80 percent of either the statewide or metropolitan area income. 3,516 Census tracts in California qualify under this criteria, spread across 54 counties. Of these, the governor must select tracts as Opportunity Zones in California.The state’s final recommendation is provided on the map. Within the San Francisco Bay Region, 530 tracts were eligible under the federal criteria, of which 107 were designated by the governor. Of the 107 designated tracts, 94 tracts were Metropolitan Transportation Commission Communities of Concern (now Equity Priority Communities).

Layer used in this web map.

The New Jersey Department of Community Affairs' "New Jersey Community Asset Map" is an interactive mapping tool that allows users to view community assets, amenities, and special designations throughout New Jersey. It also contains relevant economic, housing, and demographic information for each municipality. It is intended to help users gain a better understanding of the characteristics and amenities of New Jersey’s 564 municipalities and to identify appropriate types of investment and development to spur economic revitalization.