HomeOpportunity ZonesKentuckyOpportunity Zones in Kentucky: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts1442027 eligible tracts545Of which entirely rural381Maximum 2027 designations1372027 nominationsNot yet confirmed by a primary source[L] 137 submitted (list pending)State tax treatmentNot verified (secondary leads only)NOT FOUND (primary). [L] Full conformity to OZ 1.0; fixed date updated before OBBBANot verified with the state revenue department.Other incentives to verifyNF[L] H.B. 869 (fiscal act, enacted Apr 27, 2026) listed in NMTC legislation trackerOfficial state page[L] newkentuckyhome.ky.govRelated guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds