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OZ 2.0 can turn the tax bill into your next investment.

King County holds 25 of the 99 census tracts Gov. Bob Ferguson nominated for Opportunity Zones 2.0, the most of any Washington county. That is our count of the Department of Commerce's published list, matched to counties in the IRS Rev. Proc. 2026-14 eligibility appendix. Pierce and Spokane counties follow with 9 each. On October 12 the City of Kent said five areas in the city are among the nominations. The list spans 27 counties, and 36 tracts are flagged rural, matching the counts in Commerce's October 8 release. Treasury still has to certify the nominations; designations take effect January 1, 2027.

Gov. Henry McMaster submitted South Carolina's Opportunity Zone 2.0 nominations to the U.S. Treasury on September 23, 2026, according to SC Commerce. Its published list has 112 census tracts, 84 marked rural and 28 non-rural, in 45 counties. That is every county with an eligible tract. All 112 are on the IRS Rev. Proc. 2026-14 eligibility appendix, which lists 445 South Carolina tracts for a 25% cap of 112, and the rural labels match the appendix. Richland County has the most nominations (9). Treasury still has to certify the list; certified zones take effect January 1, 2027.

Kansas Commerce's Opportunity Zones 2.0 page says the new round "will reduce the number of eligible tracts from 74 to an expected 53" and that the state's nomination window is closed. As of October 12, 2026, Kansas has not published a nominated-tract list or confirmed a filing with the U.S. Treasury, so we still list Kansas as pending. The eligible-tract appendix to IRS Rev. Proc. 2026-14 lists 210 Kansas tracts (76 rural), for a 25% cap of 53.

IRS Notice 2026-55 restates the OZ 2.0 rule for QOF investments made after December 31, 2026: hold five years and the deferred gain's basis rises 10%, or 30% in a qualified rural opportunity fund (QROF). On a $500,000 long-term gain for a Texas investor at a 23.8% federal rate, our calculator shows year-five tax of $107,100 in a standard QOF and $83,300 in a QROF, a $23,800 difference. Rev. Proc. 2026-14 identifies 8,334 of the 25,332 eligible tracts as entirely rural.