HomeOpportunity ZonesArizonaOpportunity Zones in Arizona: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts1682027 eligible tracts500Of which entirely rural137Maximum 2027 designations1252027 nominationsNot yet confirmed by a primary source[L] 122 submittedState tax treatmentNot 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 amendmentsNot verified with the state revenue department.Other incentives to verifyNF[L] H.B. 2987 (proposed 20% state HTC) introduced Feb 2026Official state page[L] azcommerce.com/arizona-opportunity-zones/Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investments