Kentucky had 144 Opportunity Zones designated in 2018. Treasury lists 546 Kentucky census tracts as eligible for the 2027 round. Kentucky's governor nominated 137 tracts; Treasury certification was pending as of Oct 30, 2026.
- 2018 zones
- 144
- Of which rural
- 106
- Eligible for 2027
- 546
- Most it can designate
- 137
- 2027 status
- Nominated
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Kentucky 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 137 of its 546 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 |
|---|---|---|---|
| Jefferson County | 19 | 86 | 0 |
| Fayette County | 7 | 29 | 0 |
| Pike County | 7 | 17 | 17 |
| Kenton County | 5 | 13 | 0 |
| Breathitt County | 4 | 7 | 7 |
| Montgomery County | 4 | 1 | 1 |
| Madison County | 3 | 10 | 10 |
| Perry County | 3 | 9 | 9 |
| Magoffin County | 3 | 5 | 5 |
| Pulaski County | 2 | 14 | 14 |
| Whitley County | 2 | 9 | 9 |
| McCracken County | 2 | 8 | 8 |
| Clay County | 2 | 7 | 7 |
| Daviess County | 2 | 7 | 0 |
| Boyd County | 2 | 5 | 5 |
| Lincoln County | 2 | 5 | 5 |
| Muhlenberg County | 2 | 5 | 5 |
| Estill County | 2 | 4 | 4 |
| Martin County | 2 | 4 | 4 |
| Bullitt County | 2 | 3 | 2 |
| Greenup County | 2 | 2 | 2 |
| Ballard County | 2 | 1 | 1 |
| Ohio County | 2 | 1 | 1 |
| Floyd County | 1 | 12 | 12 |
| Knox County | 1 | 10 | 10 |
| Warren County | 1 | 10 | 0 |
| Christian County | 1 | 9 | 6 |
| Harlan County | 1 | 9 | 9 |
| Barren County | 1 | 8 | 8 |
| Bell County | 1 | 8 | 8 |
| Letcher County | 1 | 8 | 8 |
| Campbell County | 1 | 7 | 0 |
| Hopkins County | 1 | 7 | 7 |
| Wayne County | 1 | 7 | 7 |
| McCreary County | 1 | 6 | 6 |
| Boone County | 1 | 5 | 0 |
| Calloway County | 1 | 5 | 5 |
| Franklin County | 1 | 5 | 5 |
| Adair County | 1 | 4 | 4 |
| Bath County | 1 | 4 | 4 |
| Graves County | 1 | 4 | 4 |
| Green County | 1 | 4 | 4 |
| Henderson County | 1 | 4 | 4 |
| Johnson County | 1 | 4 | 4 |
| Knott County | 1 | 4 | 4 |
| Leslie County | 1 | 4 | 4 |
| Morgan County | 1 | 4 | 4 |
| Casey County | 1 | 3 | 3 |
| Jackson County | 1 | 3 | 3 |
| Jessamine County | 1 | 3 | 0 |
| Lewis County | 1 | 3 | 3 |
| Metcalfe County | 1 | 3 | 3 |
| Powell County | 1 | 3 | 3 |
| Rowan County | 1 | 3 | 3 |
| Russell County | 1 | 3 | 3 |
| Boyle County | 1 | 2 | 2 |
| Butler County | 1 | 2 | 2 |
| Carroll County | 1 | 2 | 2 |
| Carter County | 1 | 2 | 2 |
| Clark County | 1 | 2 | 2 |
| Clinton County | 1 | 2 | 2 |
| Cumberland County | 1 | 2 | 2 |
| Edmonson County | 1 | 2 | 2 |
| Fleming County | 1 | 2 | 2 |
| Fulton County | 1 | 2 | 2 |
| Gallatin County | 1 | 2 | 2 |
| Hart County | 1 | 2 | 2 |
| Larue County | 1 | 2 | 2 |
| Menifee County | 1 | 2 | 2 |
| Owsley County | 1 | 2 | 2 |
| Todd County | 1 | 2 | 2 |
| Wolfe County | 1 | 2 | 2 |
| Bracken County | 1 | 1 | 1 |
| Carlisle County | 1 | 1 | 1 |
| Grant County | 1 | 1 | 1 |
| Logan County | 1 | 1 | 1 |
| Mason County | 1 | 1 | 1 |
| Owen County | 1 | 1 | 1 |
| Robertson County | 1 | 1 | 1 |
| Simpson County | 1 | 1 | 1 |
| Taylor County | 1 | 1 | 1 |
| Union County | 1 | 1 | 1 |
| Webster County | 1 | 1 | 1 |
| Nicholas County | 1 | 0 | 0 |
| Laurel County | 0 | 9 | 9 |
| Scott County | 0 | 6 | 6 |
| Grayson County | 0 | 5 | 5 |
| Hardin County | 0 | 5 | 5 |
| Lawrence County | 0 | 4 | 4 |
| Trigg County | 0 | 4 | 4 |
| Bourbon County | 0 | 3 | 3 |
| Breckinridge County | 0 | 3 | 3 |
| Elliott County | 0 | 3 | 3 |
| Garrard County | 0 | 3 | 3 |
| Lee County | 0 | 3 | 3 |
| Monroe County | 0 | 3 | 3 |
| Rockcastle County | 0 | 3 | 3 |
| Crittenden County | 0 | 2 | 2 |
| Henry County | 0 | 2 | 2 |
| Marshall County | 0 | 2 | 2 |
| Meade County | 0 | 2 | 2 |
| Nelson County | 0 | 2 | 2 |
| Pendleton County | 0 | 2 | 2 |
| Allen County | 0 | 1 | 1 |
| Harrison County | 0 | 1 | 1 |
| Hickman County | 0 | 1 | 1 |
| Livingston County | 0 | 1 | 1 |
| Marion County | 0 | 1 | 1 |
| Shelby County | 0 | 1 | 1 |
| Woodford County | 0 | 1 | 1 |
2018 zone tracts, by county
Adair County 1
Ballard County 2
Barren County 1
Bath County 1
Bell County 1
Boone County 1
Boyd County 2
Boyle County 1
Bracken County 1
Breathitt County 4
Bullitt County 2
Butler County 1
Calloway County 1
Campbell County 1
Carlisle County 1
Carroll County 1
Carter County 1
Casey County 1
Christian County 1
Clark County 1
Clay County 2
Clinton County 1
Cumberland County 1
Daviess County 2
Edmonson County 1
Estill County 2
Fayette County 7
Fleming County 1
Floyd County 1
Franklin County 1
Fulton County 1
Gallatin County 1
Grant County 1
Graves County 1
Green County 1
Greenup County 2
Harlan County 1
Hart County 1
Henderson County 1
Hopkins County 1
Jackson County 1
Jefferson County 19
- Tract 21111000200
- Tract 21111000600
- Tract 21111001500
- Tract 21111001800
- Tract 21111002300
- Tract 21111002400
- Tract 21111002700
- Tract 21111002800
- Tract 21111003000
- Tract 21111003500
- Tract 21111003700
- Tract 21111004900
- Tract 21111005000
- Tract 21111005100
- Tract 21111005300
- Tract 21111005900
- Tract 21111006200
- Tract 21111006500
- Tract 21111007100
Jessamine County 1
Johnson County 1
Kenton County 5
Knott County 1
Knox County 1
Larue County 1
Leslie County 1
Letcher County 1
Lewis County 1
Lincoln County 2
Logan County 1
Madison County 3
Magoffin County 3
Martin County 2
Mason County 1
McCracken County 2
McCreary County 1
Menifee County 1
Metcalfe County 1
Montgomery County 4
Morgan County 1
Muhlenberg County 2
Nicholas County 1
Ohio County 2
Owen County 1
Owsley County 1
Perry County 3
Pike County 7
Powell County 1
Pulaski County 2
Robertson County 1
Rowan County 1
Russell County 1
Simpson County 1
Taylor County 1
Todd County 1
Union County 1
Warren County 1
Wayne County 1
Webster County 1
Whitley County 2
Wolfe 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)
- Kentucky: 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 Kentucky?
Kentucky had 144 census tracts designated as Opportunity Zones in 2018, of which 106 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Kentucky tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 546 Kentucky census tracts as eligible for designation in the 2027 round under the new low-income community test. Kentucky's governor nominated 137 tracts; Treasury certification was pending as of Oct 30, 2026.
How do I check whether a Kentucky 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.