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State data

Opportunity Zones in California

By Brad Beattie · Updated Sources checked Oct 30, 2026

California had 879 Opportunity Zones designated in 2018. Treasury lists 2,479 California census tracts as eligible for the 2027 round. California's official list shows 620 tracts certified by Treasury as 2027 Opportunity Zones.

2018 zones
879
Of which rural
130
Eligible for 2027
2,479
Most it can designate
620
2027 status
Certified
  • 2018 Opportunity Zone
  • Eligible for the 2027 round
  • Nominated for 2027
  • Certified for 2027

What changes for California 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 620 of its 2,479 eligible tracts. Its 2027 status comes from this official source. Read how the 2027 round works and how a tract qualifies.

Counties

County2018 zonesEligible for 2027Eligible, rural
Los Angeles County2748405
San Bernardino County5713328
Riverside County4911218
San Diego County471714
Alameda County471120
Fresno County479830
Sacramento County431061
Kern County3510132
Orange County27560
San Joaquin County20472
Contra Costa County17691
Tulare County174723
Stanislaus County17233
Santa Clara County13910
San Francisco County11590
Merced County112710
Butte County92312
Monterey County9198
Solano County9140
Ventura County8363
Santa Barbara County7276
Humboldt County72020
Imperial County71817
Yolo County7152
Shasta County692
Madera County5163
Kings County5116
San Mateo County4250
Santa Cruz County4130
Sutter County440
Sonoma County3142
Siskiyou County31212
Mendocino County31111
San Luis Obispo County31111
Lake County399
Yuba County377
Placer County353
El Dorado County343
San Benito County266
Lassen County255
Tuolumne County255
Glenn County244
Modoc County244
Del Norte County233
Nevada County233
Trinity County233
Colusa County222
Napa County220
Plumas County222
Inyo County211
Mariposa County211
Marin County1100
Tehama County199
Calaveras County133
Amador County111
Alpine County100
Sierra County100

2018 zone tracts, by county

Alameda County 47
Alpine County 1
Amador County 1
Butte County 9
Calaveras County 1
Colusa County 2
Contra Costa County 17
Del Norte County 2
El Dorado County 3
Fresno County 47
Glenn County 2
Humboldt County 7
Imperial County 7
Inyo County 2
Kern County 35
Kings County 5
Lake County 3
Lassen County 2
Los Angeles County 274
Madera County 5
Marin County 1
Mariposa County 2
Mendocino County 3
Merced County 11
Modoc County 2
Monterey County 9
Napa County 2
Nevada County 2
Orange County 27
Placer County 3
Plumas County 2
Riverside County 49
Sacramento County 43
San Benito County 2
San Bernardino County 57
San Diego County 47
San Francisco County 11
San Joaquin County 20
San Luis Obispo County 3
San Mateo County 4
Santa Barbara County 7
Santa Clara County 13
Santa Cruz County 4
Shasta County 6
Sierra County 1
Siskiyou County 3
Solano County 9
Sonoma County 3
Stanislaus County 17
Sutter County 4
Tehama County 1
Trinity County 2
Tulare County 17
Tuolumne County 2
Ventura County 8
Yolo County 7
Yuba County 3

More on California

Our California Opportunity Zones guide covers the state's program history and tax treatment.

State income tax treatment of Opportunity Zone gains varies; see state tax conformity.

Data sources

  1. IRS Notice 2018-48 - Designated Qualified Opportunity Zones (official list) (retrieved Oct 30, 2026)
  2. IRS Notice 2019-42 - Amplification of Notice 2018-48 (two added Puerto Rico QOZs) (retrieved Oct 30, 2026)
  3. CDFI Fund - Designated Qualified Opportunity Zones (list updated Dec 14, 2018) (retrieved Oct 30, 2026)
  4. IRS Notice 2025-50 - 2018 QOZs comprised entirely of a rural area (Appendix) (retrieved Oct 30, 2026)
  5. IRS Rev. Proc. 2026-14 - Nomination of 2027 QOZs (retrieved Oct 30, 2026)
  6. IRS Rev. Proc. 2026-14 Appendix - LICs eligible for nomination as 2027 QOZs (retrieved Oct 30, 2026)
  7. Treasury OTA - Eligible LICs for Nomination as 2027 QOZs, data transparency file (Sept 2026) (retrieved Oct 30, 2026)
  8. Treasury OTA - Eligibility Criteria for 2027 QOZs (Sept 2026) (retrieved Oct 30, 2026)
  9. Census Bureau 2020 Census Tract to 2010 Census Tract Relationship File (national) (retrieved Oct 30, 2026)
  10. ACS 2020-2024 5-year, B19113 Median family income (retrieved Oct 30, 2026)
  11. ACS 2020-2024 5-year, B17001 Poverty status in the past 12 months (retrieved Oct 30, 2026)
  12. California: 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 California?

California had 879 census tracts designated as Opportunity Zones in 2018, of which 130 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.

Which California tracts are eligible for the 2027 Opportunity Zone round?

Treasury lists 2,479 California census tracts as eligible for designation in the 2027 round under the new low-income community test. California's official list shows 620 tracts certified by Treasury as 2027 Opportunity Zones.

How do I check whether a California 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.

StatesOpportunity Zones in California: what you need to knowStates2027 Opportunity Zone designations: the round and its statusToolOpportunity Zone lookup: is this address in a zone?State dataOpportunity Zones by state

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