Iowa had 62 Opportunity Zones designated in 2018. Treasury lists 175 Iowa census tracts as eligible for the 2027 round. Iowa's official list shows 44 tracts certified by Treasury as 2027 Opportunity Zones.
- 2018 zones
- 62
- Of which rural
- 40
- Eligible for 2027
- 175
- Most it can designate
- 44
- 2027 status
- Certified
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Iowa 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 44 of its 175 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 |
|---|---|---|---|
| Johnson County | 4 | 10 | 0 |
| Polk County | 3 | 34 | 0 |
| Black Hawk County | 3 | 15 | 0 |
| Linn County | 3 | 14 | 0 |
| Woodbury County | 3 | 10 | 0 |
| Des Moines County | 3 | 3 | 3 |
| Lee County | 3 | 3 | 3 |
| Scott County | 2 | 12 | 0 |
| Pottawattamie County | 2 | 11 | 0 |
| Appanoose County | 2 | 3 | 3 |
| Clinton County | 2 | 3 | 3 |
| Dubuque County | 2 | 3 | 0 |
| Muscatine County | 2 | 3 | 3 |
| Decatur County | 2 | 2 | 2 |
| Cass County | 2 | 1 | 1 |
| Marshall County | 1 | 3 | 3 |
| Page County | 1 | 2 | 2 |
| Webster County | 1 | 2 | 2 |
| Cerro Gordo County | 1 | 1 | 1 |
| Crawford County | 1 | 1 | 1 |
| Jackson County | 1 | 1 | 1 |
| Lucas County | 1 | 1 | 1 |
| Pocahontas County | 1 | 1 | 1 |
| Shelby County | 1 | 1 | 1 |
| Union County | 1 | 1 | 1 |
| Benton County | 1 | 0 | 0 |
| Buena Vista County | 1 | 0 | 0 |
| Calhoun County | 1 | 0 | 0 |
| Cherokee County | 1 | 0 | 0 |
| Dallas County | 1 | 0 | 0 |
| Davis County | 1 | 0 | 0 |
| Emmet County | 1 | 0 | 0 |
| Floyd County | 1 | 0 | 0 |
| Hamilton County | 1 | 0 | 0 |
| Ida County | 1 | 0 | 0 |
| Madison County | 1 | 0 | 0 |
| Plymouth County | 1 | 0 | 0 |
| Poweshiek County | 1 | 0 | 0 |
| Worth County | 1 | 0 | 0 |
| Story County | 0 | 8 | 0 |
| Wapello County | 0 | 6 | 6 |
| Jasper County | 0 | 3 | 3 |
| Jones County | 0 | 3 | 3 |
| Fayette County | 0 | 2 | 2 |
| Jefferson County | 0 | 2 | 2 |
| Clarke County | 0 | 1 | 1 |
| Clay County | 0 | 1 | 1 |
| Clayton County | 0 | 1 | 1 |
| Hancock County | 0 | 1 | 1 |
| Mahaska County | 0 | 1 | 1 |
| Montgomery County | 0 | 1 | 1 |
| Osceola County | 0 | 1 | 1 |
| Tama County | 0 | 1 | 1 |
| Washington County | 0 | 1 | 1 |
| Wright County | 0 | 1 | 1 |
2018 zone tracts, by county
Appanoose County 2
Benton County 1
Black Hawk County 3
Buena Vista County 1
Calhoun County 1
Cass County 2
Cerro Gordo County 1
Cherokee County 1
Clinton County 2
Crawford County 1
Dallas County 1
Davis County 1
Decatur County 2
Des Moines County 3
Dubuque County 2
Emmet County 1
Floyd County 1
Hamilton County 1
Ida County 1
Jackson County 1
Linn County 3
Lucas County 1
Madison County 1
Marshall County 1
Muscatine County 2
Page County 1
Plymouth County 1
Pocahontas County 1
Polk County 3
Pottawattamie County 2
Poweshiek County 1
Scott County 2
Shelby County 1
Union County 1
Webster County 1
Woodbury County 3
Worth 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)
- Iowa: 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 Iowa?
Iowa had 62 census tracts designated as Opportunity Zones in 2018, of which 40 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Iowa tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 175 Iowa census tracts as eligible for designation in the 2027 round under the new low-income community test. Iowa's official list shows 44 tracts certified by Treasury as 2027 Opportunity Zones.
How do I check whether a Iowa 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.