Opportunity Zones in Alabama: 2018 map vs. 2027 map

    Data as of Oct 25, 2026

    2018 designated tracts158
    2027 eligible tracts563
    Of which entirely rural302
    Maximum 2027 designations141
    2027 nominationsNot yet confirmed by a primary sourceNOT FOUND [P]

    State tax treatment

    Not verified (secondary leads only)

    NOT FOUND (primary). [L] Limited: state deferral only for ADECA-approved QOFs

    Not verified with the state revenue department.

    Other incentives to verify

    [L] ADECA QOF approval regime

    [L] State HTC 25% of QREs, $20M annual cap; S.B. 313 (extension to 2032, $25M cap) introduced. [L] State LIHTC ~$5M (2026)

    Official state page

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