Opportunity Zones in Kentucky: 2018 map vs. 2027 map

    Data as of Oct 25, 2026

    2018 designated tracts144
    2027 eligible tracts545
    Of which entirely rural381
    Maximum 2027 designations137
    2027 nominationsNot yet confirmed by a primary source[L] 137 submitted (list pending)

    State tax treatment

    Not verified (secondary leads only)

    NOT FOUND (primary). [L] Full conformity to OZ 1.0; fixed date updated before OBBBA

    Not verified with the state revenue department.

    Other incentives to verify

    NF

    [L] H.B. 869 (fiscal act, enacted Apr 27, 2026) listed in NMTC legislation tracker

    Official state page

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