Florida had 427 Opportunity Zones designated in 2018. Treasury lists 1,367 Florida census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Florida was published in an official source as of Oct 30, 2026.
- 2018 zones
- 427
- Of which rural
- 99
- Eligible for 2027
- 1,367
- Most it can designate
- 342
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Florida 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 342 of its 1,367 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Miami-Dade County | 67 | 247 | 1 |
| Hillsborough County | 32 | 96 | 1 |
| Broward County | 30 | 101 | 0 |
| Palm Beach County | 26 | 71 | 7 |
| Orange County | 24 | 87 | 1 |
| Duval County | 21 | 86 | 0 |
| Polk County | 19 | 57 | 16 |
| Pasco County | 17 | 48 | 14 |
| Pinellas County | 16 | 48 | 0 |
| Lee County | 15 | 39 | 1 |
| Volusia County | 12 | 31 | 2 |
| Brevard County | 9 | 28 | 9 |
| Marion County | 9 | 24 | 13 |
| Leon County | 8 | 35 | 1 |
| Alachua County | 8 | 24 | 1 |
| Escambia County | 7 | 29 | 2 |
| Manatee County | 6 | 22 | 0 |
| Lake County | 6 | 14 | 14 |
| Osceola County | 5 | 20 | 3 |
| Collier County | 5 | 19 | 8 |
| Sarasota County | 5 | 13 | 0 |
| Hernando County | 5 | 12 | 12 |
| St. Lucie County | 4 | 14 | 1 |
| Seminole County | 4 | 13 | 0 |
| Highlands County | 4 | 10 | 10 |
| Citrus County | 3 | 10 | 10 |
| Putnam County | 3 | 9 | 9 |
| Bay County | 3 | 8 | 8 |
| Charlotte County | 3 | 5 | 2 |
| Clay County | 2 | 8 | 4 |
| Jackson County | 2 | 8 | 8 |
| Martin County | 2 | 7 | 2 |
| DeSoto County | 2 | 6 | 6 |
| Hamilton County | 2 | 6 | 6 |
| Sumter County | 2 | 6 | 6 |
| Levy County | 2 | 5 | 5 |
| Okeechobee County | 2 | 4 | 4 |
| Suwannee County | 2 | 4 | 4 |
| Glades County | 2 | 3 | 3 |
| St. Johns County | 2 | 2 | 2 |
| Nassau County | 2 | 1 | 1 |
| Gilchrist County | 2 | 0 | 0 |
| Indian River County | 1 | 9 | 9 |
| Hardee County | 1 | 7 | 7 |
| Taylor County | 1 | 7 | 7 |
| Gadsden County | 1 | 6 | 6 |
| Hendry County | 1 | 6 | 6 |
| Okaloosa County | 1 | 6 | 6 |
| Walton County | 1 | 6 | 6 |
| Columbia County | 1 | 4 | 4 |
| Madison County | 1 | 4 | 4 |
| Monroe County | 1 | 4 | 4 |
| Santa Rosa County | 1 | 4 | 4 |
| Calhoun County | 1 | 3 | 3 |
| Dixie County | 1 | 3 | 3 |
| Holmes County | 1 | 3 | 3 |
| Bradford County | 1 | 2 | 2 |
| Franklin County | 1 | 2 | 2 |
| Jefferson County | 1 | 2 | 2 |
| Lafayette County | 1 | 2 | 2 |
| Washington County | 1 | 2 | 2 |
| Baker County | 1 | 1 | 1 |
| Gulf County | 1 | 1 | 1 |
| Liberty County | 1 | 1 | 1 |
| Union County | 1 | 1 | 1 |
| Wakulla County | 1 | 1 | 1 |
| Flagler County | 1 | 0 | 0 |
2018 zone tracts, by county
Alachua County 8
Baker County 1
Bradford County 1
Brevard County 9
Broward County 30
- Tract 12011010304
- Tract 12011020412
- Tract 12011030402
- Tract 12011030600
- Tract 12011040801
- Tract 12011040901
- Tract 12011041000
- Tract 12011041100
- Tract 12011041200
- Tract 12011041300
- Tract 12011041400
- Tract 12011041500
- Tract 12011041600
- Tract 12011041700
- Tract 12011050207
- Tract 12011050301
- Tract 12011050308
- Tract 12011050310
- Tract 12011050311
- Tract 12011050312
- Tract 12011050702
- Tract 12011060303
- Tract 12011080500
- Tract 12011091902
- Tract 12011100201
- Tract 12011100300
- Tract 12011100502
- Tract 12011100700
- Tract 12011100801
- Tract 12011110501
Calhoun County 1
Charlotte County 3
Citrus County 3
Clay County 2
Collier County 5
Columbia County 1
DeSoto County 2
Dixie County 1
Duval County 21
- Tract 12031000600
- Tract 12031001000
- Tract 12031001300
- Tract 12031001400
- Tract 12031001600
- Tract 12031002600
- Tract 12031002901
- Tract 12031010700
- Tract 12031011000
- Tract 12031011300
- Tract 12031011500
- Tract 12031011600
- Tract 12031011800
- Tract 12031012200
- Tract 12031012400
- Tract 12031012601
- Tract 12031012602
- Tract 12031013800
- Tract 12031013901
- Tract 12031015502
- Tract 12031017400
Escambia County 7
Flagler County 1
Franklin County 1
Gadsden County 1
Gilchrist County 2
Glades County 2
Gulf County 1
Hamilton County 2
Hardee County 1
Hendry County 1
Hernando County 5
Highlands County 4
Hillsborough County 32
- Tract 12057000102
- Tract 12057000201
- Tract 12057000202
- Tract 12057000300
- Tract 12057000700
- Tract 12057001002
- Tract 12057001800
- Tract 12057002600
- Tract 12057002900
- Tract 12057003000
- Tract 12057003100
- Tract 12057003200
- Tract 12057003300
- Tract 12057003400
- Tract 12057003500
- Tract 12057003600
- Tract 12057003900
- Tract 12057004000
- Tract 12057004200
- Tract 12057004300
- Tract 12057004500
- Tract 12057005101
- Tract 12057010203
- Tract 12057010805
- Tract 12057010815
- Tract 12057010816
- Tract 12057010818
- Tract 12057012002
- Tract 12057013503
- Tract 12057013504
- Tract 12057013505
- Tract 12057013604
Holmes County 1
Indian River County 1
Jackson County 2
Jefferson County 1
Lafayette County 1
Lake County 6
Lee County 15
Leon County 8
Levy County 2
Liberty County 1
Madison County 1
Manatee County 6
Marion County 9
Martin County 2
Miami-Dade County 67
- Tract 12086000109
- Tract 12086000134
- Tract 12086000206
- Tract 12086000209
- Tract 12086000404
- Tract 12086000405
- Tract 12086000408
- Tract 12086000409
- Tract 12086000501
- Tract 12086000807
- Tract 12086000903
- Tract 12086001002
- Tract 12086001004
- Tract 12086001005
- Tract 12086001006
- Tract 12086001401
- Tract 12086001402
- Tract 12086001501
- Tract 12086001502
- Tract 12086001605
- Tract 12086001606
- Tract 12086001701
- Tract 12086001702
- Tract 12086001801
- Tract 12086001802
- Tract 12086001803
- Tract 12086001901
- Tract 12086001903
- Tract 12086001904
- Tract 12086002001
- Tract 12086002003
- Tract 12086002004
- Tract 12086002201
- Tract 12086002300
- Tract 12086002402
- Tract 12086002404
- Tract 12086002501
- Tract 12086002502
- Tract 12086002702
- Tract 12086003100
- Tract 12086003400
- Tract 12086003601
- Tract 12086005502
- Tract 12086005701
- Tract 12086007200
- Tract 12086007603
- Tract 12086008208
- Tract 12086008304
- Tract 12086008309
- Tract 12086009100
- Tract 12086009307
- Tract 12086009308
- Tract 12086009400
- Tract 12086009807
- Tract 12086009904
- Tract 12086010001
- Tract 12086010011
- Tract 12086010015
- Tract 12086010016
- Tract 12086010609
- Tract 12086011001
- Tract 12086011005
- Tract 12086011101
- Tract 12086011300
- Tract 12086011403
- Tract 12086013400
- Tract 12086980800
Monroe County 1
Nassau County 2
Okaloosa County 1
Okeechobee County 2
Orange County 24
- Tract 12095010400
- Tract 12095010500
- Tract 12095011701
- Tract 12095011702
- Tract 12095012000
- Tract 12095012100
- Tract 12095012202
- Tract 12095012304
- Tract 12095012305
- Tract 12095012307
- Tract 12095012402
- Tract 12095013402
- Tract 12095013406
- Tract 12095014605
- Tract 12095014608
- Tract 12095014904
- Tract 12095015202
- Tract 12095016724
- Tract 12095017600
- Tract 12095018000
- Tract 12095018300
- Tract 12095018400
- Tract 12095018500
- Tract 12095018700
Osceola County 5
Palm Beach County 26
- Tract 12099001302
- Tract 12099001402
- Tract 12099001403
- Tract 12099001404
- Tract 12099001600
- Tract 12099001700
- Tract 12099001801
- Tract 12099001911
- Tract 12099002200
- Tract 12099003102
- Tract 12099004009
- Tract 12099004201
- Tract 12099005102
- Tract 12099005701
- Tract 12099006100
- Tract 12099006700
- Tract 12099006801
- Tract 12099006802
- Tract 12099007746
- Tract 12099007833
- Tract 12099008001
- Tract 12099008002
- Tract 12099008201
- Tract 12099008202
- Tract 12099008301
- Tract 12099008302
Pasco County 17
Pinellas County 16
Polk County 19
- Tract 12105010900
- Tract 12105011000
- Tract 12105011100
- Tract 12105011202
- Tract 12105011204
- Tract 12105011501
- Tract 12105011721
- Tract 12105012305
- Tract 12105012804
- Tract 12105013002
- Tract 12105013300
- Tract 12105013500
- Tract 12105013701
- Tract 12105014301
- Tract 12105014501
- Tract 12105015702
- Tract 12105016002
- Tract 12105016100
- Tract 12105016400
Putnam County 3
Santa Rosa County 1
Sarasota County 5
Seminole County 4
St. Johns County 2
St. Lucie County 4
Sumter County 2
Suwannee County 2
Taylor County 1
Union County 1
Volusia County 12
Wakulla County 1
Walton County 1
Washington County 1
More on Florida
Our Florida 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
- 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 Florida?
Florida had 427 census tracts designated as Opportunity Zones in 2018, of which 99 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Florida tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 1,367 Florida census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Florida was published in an official source as of Oct 30, 2026.
How do I check whether a Florida 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.