Opportunity Zones in Colorado: 2018 map vs. 2027 map
Data as of Sep 28, 2026
2018 designated tracts
126
2027 eligible tracts
360
Of which entirely rural
101
Maximum 2027 designations
90
2027 nominations
91
State tax treatment
Partial
Partial from TY2027 [P]: HB26-1289 adds back excluded §1400Z-2 gain beyond amounts invested in a Colorado-qualified OF. [L] Rolling IRC conformity
Other incentives to verify
[P] Colorado-QOF preference (via addback)
[P] History Colorado: state commercial, residential and housing historic credits active (statute modified 2024, eff. Jan 1, 2025). [L] State LIHTC $22M + MIHTC $5M + TOC $2M