Opportunity Zones in North Carolina: 2018 map vs. 2027 map

Name: North Carolina Opportunity Zones, 2018 and 2027 maps
Creator: UnionMetric
License: https://unionmetricfeasibility.com/terms

Data as of Oct 9, 2026 (NCDOR)

2018 designated tracts	252
2027 eligible tracts	807
Of which entirely rural	431
Maximum 2027 designations	202
2027 nominations	Not yet confirmed by a primary source[L] 202 submitted (list pending)

State tax treatment

Unresolved

UNRESOLVED: [P] NCDOR says "static conformity"; S.L. 2026-31 moved the IRC date to July 5, 2025, which includes OBBBA. OZ-specific decoupling not confirmed. [L] Trackers say nonconformity (G.S. 105-130.5)

Other incentives to verify

Official state page

[L] commerce.nc.gov (OZ page)

Related guides

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.

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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.