Opportunity Zone guides

2018 Opportunity Zones after 2026: what happens to projects in tracts that drop out
What happens to projects in 2018 Opportunity Zones that drop out of the 2027 map: the Dec 31, 2026 deadline and a decision tree for sponsors.
Updated October 26, 2026
The 2027 Opportunity Zone designation timeline
When the 2027 Opportunity Zone map becomes final: nominations, Treasury certification, the IRS list, the 25% cap and state status.
Updated October 26, 2026
Opportunity Zone feasibility under OZ 2.0: a lender's guide
How lenders underwrite Opportunity Zone projects under the 2025 law: the 2027 map, transition risk, debt sizing, timelines and study scope.
Updated October 26, 2026
Opportunity Zone feasibility studies
What an Opportunity Zone feasibility study must cover under OZ 2.0: market and financial feasibility plus a lender-grade compliance annex.
Updated October 26, 2026
Stacking Opportunity Zone equity with other incentives
Compatibility of Opportunity Zone equity with NMTC, LIHTC, historic credits, C-PACE, bonds, EB-5, SBA and USDA, and where the friction is.
Updated October 26, 2026
State tax treatment of Opportunity Zone investments
Which states follow federal Opportunity Zone tax treatment after the 2025 law, with verified positions for CA, NY, MA, CO, SC and NC.
Updated October 26, 2026
Rural Opportunity Zones and Qualified Rural Opportunity Funds
Rural Opportunity Zones under the 2025 law: the QROF 30% step-up, the 50% improvement test, where rural tracts are, and USDA and SBA lending.
Updated October 26, 2026
SBA loans in Opportunity Zones: what works and what does not
Can SBA 7(a) or 504 finance an Opportunity Zone project? The passive-business, guaranty and citizenship rules, the structure that works, 504 job ratios.
Updated October 26, 2026

This is an indicative screening tool. It is not a feasibility study, market study, appraisal, or legal, tax, credit or investment advice, and it expresses no opinion of value.

No lender, investor or other third party may rely on these results. Using this tool does not create a client or professional relationship with UnionMetric.

Opportunity Zone, NMTC, QCT and DDA status shown here is for screening only. Confirm eligibility with the official sources (IRS/Treasury designation notices, CDFI Fund, HUD) before relying on it. 2027 Opportunity Zones are not final until Treasury certifies them.

Published benchmarks are third-party rules of thumb shown for context. They are not UnionMetric underwriting criteria and are not pass/fail tests.

Results are provided "as is" without warranty of any kind. To the fullest extent permitted by law, UnionMetric disclaims liability for any decision made using this tool.

This product uses the Census Bureau Data API but is not endorsed or certified by the Census Bureau.

This product uses the FEMA National Risk Index dataset API or downloadable datasets but is not endorsed by FEMA.

SBA loan data: U.S. Small Business Administration 7(a) and 504 FOIA files (U.S. Government Works). Historical program experience, not a probability of default.