Opportunity Zones in Arizona: 2018 map vs. 2027 map

    Data as of Oct 25, 2026

    2018 designated tracts168
    2027 eligible tracts500
    Of which entirely rural137
    Maximum 2027 designations125
    2027 nominationsNot yet confirmed by a primary source[L] 122 submitted

    State tax treatment

    Not verified (secondary leads only)

    NOT FOUND (primary). [L] Conforms to OZ 1.0 (fixed date); IRC date updated before OBBBA, so effectively decoupled from the OBBBA amendments

    Not verified with the state revenue department.

    Other incentives to verify

    NF

    [L] H.B. 2987 (proposed 20% state HTC) introduced Feb 2026

    Official state page

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