Alabama had 158 Opportunity Zones designated in 2018. Treasury lists 563 Alabama census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Alabama was published in an official source as of Oct 30, 2026.
- 2018 zones
- 158
- Of which rural
- 74
- Eligible for 2027
- 563
- Most it can designate
- 141
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Alabama in 2027
The 2018 designations stay in effect through December 31, 2028. New designations take effect January 1, 2027 and run ten years. The state may designate at most 141 of its 563 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Jefferson County | 28 | 85 | 1 |
| Mobile County | 14 | 54 | 3 |
| Montgomery County | 12 | 34 | 1 |
| Madison County | 10 | 26 | 3 |
| Tuscaloosa County | 10 | 25 | 0 |
| Lee County | 7 | 21 | 0 |
| Baldwin County | 6 | 4 | 4 |
| Calhoun County | 3 | 16 | 16 |
| Macon County | 3 | 11 | 11 |
| Limestone County | 3 | 8 | 8 |
| Covington County | 2 | 7 | 7 |
| Lauderdale County | 2 | 7 | 7 |
| Marion County | 2 | 5 | 5 |
| Cullman County | 2 | 4 | 4 |
| Elmore County | 2 | 3 | 3 |
| Dallas County | 1 | 15 | 15 |
| DeKalb County | 1 | 13 | 13 |
| Etowah County | 1 | 13 | 13 |
| Talladega County | 1 | 12 | 12 |
| Walker County | 1 | 11 | 11 |
| Houston County | 1 | 10 | 0 |
| Russell County | 1 | 8 | 0 |
| Barbour County | 1 | 7 | 7 |
| Coffee County | 1 | 7 | 7 |
| Franklin County | 1 | 7 | 7 |
| Jackson County | 1 | 7 | 7 |
| Morgan County | 1 | 7 | 3 |
| Butler County | 1 | 6 | 6 |
| Chambers County | 1 | 6 | 6 |
| Colbert County | 1 | 6 | 6 |
| Dale County | 1 | 6 | 5 |
| Escambia County | 1 | 6 | 6 |
| Marengo County | 1 | 6 | 6 |
| Marshall County | 1 | 6 | 6 |
| Clarke County | 1 | 5 | 5 |
| Monroe County | 1 | 5 | 5 |
| Bibb County | 1 | 4 | 4 |
| Blount County | 1 | 4 | 4 |
| Bullock County | 1 | 4 | 4 |
| Conecuh County | 1 | 4 | 4 |
| Greene County | 1 | 4 | 4 |
| Pike County | 1 | 4 | 4 |
| St. Clair County | 1 | 4 | 4 |
| Sumter County | 1 | 4 | 4 |
| Tallapoosa County | 1 | 4 | 4 |
| Wilcox County | 1 | 4 | 4 |
| Fayette County | 1 | 3 | 3 |
| Hale County | 1 | 3 | 3 |
| Lowndes County | 1 | 3 | 3 |
| Perry County | 1 | 3 | 3 |
| Pickens County | 1 | 3 | 3 |
| Randolph County | 1 | 3 | 3 |
| Winston County | 1 | 3 | 3 |
| Autauga County | 1 | 2 | 2 |
| Cherokee County | 1 | 2 | 2 |
| Choctaw County | 1 | 2 | 2 |
| Clay County | 1 | 2 | 2 |
| Crenshaw County | 1 | 2 | 2 |
| Geneva County | 1 | 2 | 2 |
| Henry County | 1 | 2 | 2 |
| Lamar County | 1 | 2 | 2 |
| Lawrence County | 1 | 2 | 2 |
| Shelby County | 1 | 2 | 1 |
| Chilton County | 1 | 1 | 1 |
| Coosa County | 1 | 1 | 1 |
| Washington County | 1 | 1 | 1 |
| Cleburne County | 1 | 0 | 0 |
2018 zone tracts, by county
Autauga County 1
Baldwin County 6
Barbour County 1
Bibb County 1
Blount County 1
Bullock County 1
Butler County 1
Calhoun County 3
Chambers County 1
Cherokee County 1
Chilton County 1
Choctaw County 1
Clarke County 1
Clay County 1
Cleburne County 1
Coffee County 1
Colbert County 1
Conecuh County 1
Coosa County 1
Covington County 2
Crenshaw County 1
Cullman County 2
Dale County 1
Dallas County 1
DeKalb County 1
Elmore County 2
Escambia County 1
Etowah County 1
Fayette County 1
Franklin County 1
Geneva County 1
Greene County 1
Hale County 1
Henry County 1
Houston County 1
Jackson County 1
Jefferson County 28
- Tract 01073000100
- Tract 01073000300
- Tract 01073000400
- Tract 01073000500
- Tract 01073000700
- Tract 01073000800
- Tract 01073001200
- Tract 01073001400
- Tract 01073001500
- Tract 01073001600
- Tract 01073001902
- Tract 01073002200
- Tract 01073002303
- Tract 01073002400
- Tract 01073002700
- Tract 01073002900
- Tract 01073003001
- Tract 01073003002
- Tract 01073003200
- Tract 01073003900
- Tract 01073004200
- Tract 01073004500
- Tract 01073010200
- Tract 01073011209
- Tract 01073011705
- Tract 01073012002
- Tract 01073012701
- Tract 01073013100
Lamar County 1
Lauderdale County 2
Lawrence County 1
Lee County 7
Limestone County 3
Lowndes County 1
Macon County 3
Madison County 10
Marengo County 1
Marion County 2
Marshall County 1
Mobile County 14
Monroe County 1
Montgomery County 12
Morgan County 1
Perry County 1
Pickens County 1
Pike County 1
Randolph County 1
Russell County 1
Shelby County 1
St. Clair County 1
Sumter County 1
Talladega County 1
Tallapoosa County 1
Tuscaloosa County 10
Walker County 1
Washington County 1
Wilcox County 1
Winston County 1
State income tax treatment of Opportunity Zone gains varies; see state tax conformity.
Data sources
- IRS Notice 2018-48 - Designated Qualified Opportunity Zones (official list) (retrieved Oct 30, 2026)
- IRS Notice 2019-42 - Amplification of Notice 2018-48 (two added Puerto Rico QOZs) (retrieved Oct 30, 2026)
- CDFI Fund - Designated Qualified Opportunity Zones (list updated Dec 14, 2018) (retrieved Oct 30, 2026)
- IRS Notice 2025-50 - 2018 QOZs comprised entirely of a rural area (Appendix) (retrieved Oct 30, 2026)
- IRS Rev. Proc. 2026-14 - Nomination of 2027 QOZs (retrieved Oct 30, 2026)
- IRS Rev. Proc. 2026-14 Appendix - LICs eligible for nomination as 2027 QOZs (retrieved Oct 30, 2026)
- Treasury OTA - Eligible LICs for Nomination as 2027 QOZs, data transparency file (Sept 2026) (retrieved Oct 30, 2026)
- Treasury OTA - Eligibility Criteria for 2027 QOZs (Sept 2026) (retrieved Oct 30, 2026)
- Census Bureau 2020 Census Tract to 2010 Census Tract Relationship File (national) (retrieved Oct 30, 2026)
- ACS 2020-2024 5-year, B19113 Median family income (retrieved Oct 30, 2026)
- ACS 2020-2024 5-year, B17001 Poverty status in the past 12 months (retrieved Oct 30, 2026)
Every source file, with its retrieval date and checksum, is listed in sources.json.
Common questions
How many Opportunity Zones are in Alabama?
Alabama had 158 census tracts designated as Opportunity Zones in 2018, of which 74 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Alabama tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 563 Alabama census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Alabama was published in an official source as of Oct 30, 2026.
How do I check whether a Alabama property is in an Opportunity Zone?
Use the address lookup on this site. It geocodes the address with the Census Bureau and checks it against both the 2018 zones and the 2027 list, and links the official source for each answer.