HomeOpportunity ZonesCaliforniaOpportunity Zones in California: 2018 map vs. 2027 mapData as of Aug 28, 2026 (comment close); accessed Oct 25, 20262018 designated tracts8792027 eligible tracts2,469Of which entirely rural345Maximum 2027 designations6182027 nominationsNot yet confirmed by a primary source[L] 11 off-list proposals only; final list pendingState tax treatmentDecoupledDecoupled [P]: FTB says California "does not conform to the deferral and exclusion" under §§1400Z-1/1400Z-2. Fixed-date stateOther incentives to verifyNone found[L] State LIHTC ~$630.1M (2026). [L] State HTC (20%, rising to 25% with affordable housing)Official state page[P] business.ca.gov/resources/infrastructure-development/opportunity-zones-in-california/Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investments