HomeOpportunity ZonesNorth DakotaOpportunity Zones in North Dakota: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts252027 eligible tracts37Of which entirely rural18Maximum 2027 designations252027 nominationsNot yet confirmed by a primary sourceNOT FOUNDState tax treatmentNot verified (secondary leads only)NOT FOUND (primary). [L] Full, rollingNot verified with the state revenue department.Other incentives to verifyNFNFOfficial state page[L] commerce.nd.govRelated guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds