HomeOpportunity ZonesDelawareOpportunity Zones in Delaware: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts252027 eligible tracts61Of which entirely rural22Maximum 2027 designations252027 nominationsNot yet confirmed by a primary source[L] 25 submitted (Sep 28)State tax treatmentNot verified (secondary leads only)NOT FOUND (primary). [L] Full, rollingNot verified with the state revenue department.Other incentives to verifyNF[L] State HTC existsOfficial state page[L] business.delaware.gov/opportunity-zones/Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds