Arizona had 168 Opportunity Zones designated in 2018. Treasury lists 506 Arizona census tracts as eligible for the 2027 round. Arizona's governor nominated 127 tracts; Treasury certification was pending as of Oct 30, 2026.
- 2018 zones
- 168
- Of which rural
- 48
- Eligible for 2027
- 506
- Most it can designate
- 127
- 2027 status
- Nominated
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Arizona 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 127 of its 506 eligible tracts. Its 2027 status comes from this official source. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Maricopa County | 85 | 241 | 2 |
| Pima County | 28 | 88 | 4 |
| Pinal County | 9 | 28 | 10 |
| Yuma County | 8 | 24 | 6 |
| Mohave County | 7 | 23 | 21 |
| Coconino County | 7 | 13 | 8 |
| Cochise County | 4 | 15 | 15 |
| Yavapai County | 4 | 14 | 14 |
| Navajo County | 3 | 21 | 21 |
| Apache County | 3 | 14 | 14 |
| Gila County | 3 | 8 | 8 |
| La Paz County | 2 | 7 | 7 |
| Santa Cruz County | 2 | 7 | 7 |
| Greenlee County | 2 | 0 | 0 |
| Graham County | 1 | 3 | 3 |
2018 zone tracts, by county
Apache County 3
Coconino County 7
Gila County 3
Graham County 1
Greenlee County 2
La Paz County 2
Maricopa County 85
- Tract 04013040502
- Tract 04013050604
- Tract 04013050607
- Tract 04013050609
- Tract 04013060801
- Tract 04013060902
- Tract 04013061024
- Tract 04013061200
- Tract 04013061300
- Tract 04013071910
- Tract 04013071913
- Tract 04013082024
- Tract 04013082208
- Tract 04013092401
- Tract 04013092500
- Tract 04013092600
- Tract 04013092900
- Tract 04013093001
- Tract 04013093104
- Tract 04013103210
- Tract 04013104205
- Tract 04013104401
- Tract 04013104402
- Tract 04013105501
- Tract 04013105502
- Tract 04013105503
- Tract 04013106003
- Tract 04013106802
- Tract 04013107201
- Tract 04013107300
- Tract 04013107400
- Tract 04013108902
- Tract 04013109002
- Tract 04013109003
- Tract 04013109200
- Tract 04013109300
- Tract 04013110100
- Tract 04013111700
- Tract 04013112100
- Tract 04013112509
- Tract 04013112512
- Tract 04013112513
- Tract 04013113100
- Tract 04013113203
- Tract 04013113300
- Tract 04013113801
- Tract 04013113900
- Tract 04013114000
- Tract 04013114100
- Tract 04013114200
- Tract 04013114800
- Tract 04013114900
- Tract 04013115200
- Tract 04013115300
- Tract 04013115400
- Tract 04013115801
- Tract 04013116500
- Tract 04013116900
- Tract 04013117200
- Tract 04013117300
- Tract 04013217201
- Tract 04013218000
- Tract 04013318400
- Tract 04013318800
- Tract 04013319104
- Tract 04013319202
- Tract 04013319705
- Tract 04013420206
- Tract 04013421302
- Tract 04013421303
- Tract 04013421304
- Tract 04013421400
- Tract 04013421501
- Tract 04013421502
- Tract 04013422203
- Tract 04013422401
- Tract 04013422641
- Tract 04013522800
- Tract 04013523102
- Tract 04013523104
- Tract 04013614700
- Tract 04013723305
- Tract 04013817600
- Tract 04013941100
- Tract 04013941300
Mohave County 7
Navajo County 3
Pima County 28
- Tract 04019000100
- Tract 04019000200
- Tract 04019000300
- Tract 04019000400
- Tract 04019000800
- Tract 04019001200
- Tract 04019001302
- Tract 04019001303
- Tract 04019001801
- Tract 04019002201
- Tract 04019002202
- Tract 04019002300
- Tract 04019002501
- Tract 04019002901
- Tract 04019003501
- Tract 04019003802
- Tract 04019004011
- Tract 04019004067
- Tract 04019004112
- Tract 04019004115
- Tract 04019004116
- Tract 04019004117
- Tract 04019004122
- Tract 04019004504
- Tract 04019004613
- Tract 04019410502
- Tract 04019940900
- Tract 04019941000
Pinal County 9
Santa Cruz County 2
Yuma County 8
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)
- Arizona: official 2027 nomination or designation source (checked 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 Arizona?
Arizona had 168 census tracts designated as Opportunity Zones in 2018, of which 48 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Arizona tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 506 Arizona census tracts as eligible for designation in the 2027 round under the new low-income community test. Arizona's governor nominated 127 tracts; Treasury certification was pending as of Oct 30, 2026.
How do I check whether a Arizona 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.