Opportunity Zones in California: 2018 map vs. 2027 map

    Data as of Aug 28, 2026 (comment close); accessed Oct 25, 2026

    2018 designated tracts879
    2027 eligible tracts2,469
    Of which entirely rural345
    Maximum 2027 designations618
    2027 nominationsNot yet confirmed by a primary source[L] 11 off-list proposals only; final list pending

    State tax treatment

    Decoupled

    Decoupled [P]: FTB says California "does not conform to the deferral and exclusion" under §§1400Z-1/1400Z-2. Fixed-date state

    Other incentives to verify

    None found

    [L] State LIHTC ~$630.1M (2026). [L] State HTC (20%, rising to 25% with affordable housing)

    Official state page

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