Opportunity Zones in Colorado: 2018 map vs. 2027 map

    Data as of Sep 28, 2026

    2018 designated tracts126
    2027 eligible tracts360
    Of which entirely rural101
    Maximum 2027 designations90
    2027 nominations91

    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

    Official state page

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