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

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.

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.

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

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 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.

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.

Pinellas County Economic Development Opportunity Zones in Pinellas County, Florida. NOTE: This item has been deprecated and will no longer be accessible after December 31st, 2025. Please use the following ArcGIS Online item as it’s replacement:Pinellas_OpportunityZones https://pinellas-egis.maps.arcgis.com/home/item.html?id=11018736cb7a433b863a233e54814951

An Opportunity Zone is generally an economically distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. Localities qualified as Opportunity Zones if they were nominated for that designation by the State or Territory and that nomination was certified by the U.S. Secretary of the Treasury via his delegation of that authority to the Internal Revenue Service. There are 8,764 Opportunity Zones in the United States, many of which have experienced a lack of investment for decades.The Opportunity Zone tax incentive will spur capital investment and economic development in low-income communities. First, investors can defer the taxation of certain prior gains invested in a Qualified Opportunity Fund (QOF) until the earlier of the date on which the investment in the QOF is sold or exchanged, or December 31, 2026. Second, if the QOF investment is held for at least 5 years, 10% of the gain that was originally deferred is eliminated completely. If the QOF investment is held for at least 7 years, an additional 5% (15% total) of the original deferred gain is eliminated completely. Third, if the investor holds the QOF investment at least ten years, when the investor sells or exchanges the investment, the investor is eligible to eliminate the gain on the QOF investment from any increase in value of the QOF investment during the investor’s holding period

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.

Section 1400Z–1(b)(1)(A) of the Code allowed the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z–1 and 1400Z–2. 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. To learn more about Qualified Opportunity Zones visit: https://www.cdfifund.gov/opportunity-zones, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Date of Coverage: 12/2019Data Dictionary: DD Opportunity Zone Eligible Census Tracts

Qualified Opportunity Zones are a new community development program established by Congress in the Tax Cuts and Jobs Act of 2017. This program encourages new, long-term investment in property or businesses in specific areas around the City through federal tax incentives for investors. To take advantage of the program, investors must reinvest new capital gains into Qualified Opportunity Funds which are spent in Qualified Opportunity Zones.https://www.columbus.gov/development/economic-development/Opportunity-Zone-Programhttps://opportunityzones.ohio.gov/wps/portal/gov/ooz/home

Census tract for City of Winchester that identifies one of Virginia's 212 designated qualifiied Opportunity Zones

For questions about Tacoma and Qualified Opportunity Zones, please contact the City of Tacoma Community and Economic Development Department.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). Source: US Department of Housing and Urban Development (HUD). Section 1400Z–1(b)(1)(A) of the Code allowed the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z–1 and 1400Z–2. 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. See the source dataset here: https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_0/aboutDate of Coverage: 12/2019Data Dictionary: DD Opportunity Zone Eligible Census Tracts

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)."

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

The Opportunity Zone program is a nationwide initiative administered by the U.S. Treasury created under the 2017 Tax Cuts and Jobs Act. The program provides federal tax incentives for investment in distressed communities over the next 10 years. Areas designated as Opportunity Zones will be able to reap the benefits of capital gains to help redevelop undeserved communities. The state was entitled to nominate 149 low-income census tracts to be Opportunity Zones. Once the U.S. Treasury has approved the state’s Opportunity Zone nominations, the designation will be effective for 10 years. The Maryland Department of Housing and Community Development will administer the program with support from the Maryland Department of Commerce.Source: https://geodata.md.gov/imap/rest/services/BusinessEconomy/MD_IncentiveZones/FeatureServer/15