Opportunity Zones (OZ) 2.0 are coming in January 2027, and the monthslong process for each state to designate tracts for this important tax incentive program has begun. Once the final tracts are designated at the end of this year, OZ 2.0 will run from 2027 through 2036. This tax incentive program is of key interest to housing and health organizations, community and economic development agencies, private capital investors, urban and rural-focused organizations, and more.
PolicyMap has loaded all Eligible Low-Income Community (LIC) census tracts — the pool from which each state will nominate up to 25% of tracts as Qualified Opportunity Zones 2.0.
But data on which tracts are eligible is only the beginning of the story. Understanding which tracts are most in need — and most likely to see genuine community benefit — requires context. A tract’s OZ designation status tells you where investment can go ; PolicyMap’s broader data tells you where it should go .
Opportunity Zones are federally designated census tracts — identified as low-income communities — where investors can receive capital gains tax benefits in exchange for deploying long-term capital. Each state nominates up to 25% of its eligible low-income census tracts, which are then certified by the U.S. Department of the Treasury.
The core tax benefits for investors who place eligible gains into a Qualified Opportunity Fund include: deferral of tax on reinvested capital gains; a step-up in basis for investments held at least five years; and exclusion of capital gains taxes on new investment growth for funds held at least 10 years.
For communities, the intended outcome is new investment in real estate development, business creation, and job growth in areas that have historically struggled to attract private capital.
PolicyMap can help you prioritize tracts for nomination based on accurate, relevant and timely data about conditions in neighborhoods across the country that can help you target census tracts for final OZ designation and then strategically moving forward with implementation.
With PolicyMap, stakeholders can see which eligible tracts have the highest need, the strongest community indicators, and the greatest potential for lasting impact. That intelligence matters whether you’re a state agency prioritizing nominations, a nonprofit advocating for underserved communities, or an investor looking to deploy capital with genuine community benefit in mind.
Opportunity Zone 2.0 designations will shape where private capital flows for the next decade — and the window to influence those decisions is open right now. Ready to see which eligible tracts in your region have the greatest need? Contact PolicyMap to request a demo and data walk-through by completing the form below.