Michigan had 288 Opportunity Zones designated in 2018. Treasury lists 860 Michigan census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Michigan was published in an official source as of Oct 30, 2026.
- 2018 zones
- 288
- Of which rural
- 109
- Eligible for 2027
- 860
- Most it can designate
- 215
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Michigan 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 215 of its 860 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Wayne County | 94 | 337 | 1 |
| Macomb County | 17 | 45 | 0 |
| Genesee County | 16 | 56 | 3 |
| Oakland County | 15 | 34 | 0 |
| Washtenaw County | 11 | 34 | 1 |
| Kent County | 10 | 32 | 1 |
| Ingham County | 9 | 31 | 0 |
| Saginaw County | 7 | 25 | 25 |
| Kalamazoo County | 5 | 25 | 0 |
| Berrien County | 5 | 13 | 10 |
| Muskegon County | 5 | 13 | 13 |
| Calhoun County | 4 | 15 | 3 |
| Jackson County | 4 | 11 | 11 |
| St. Clair County | 3 | 11 | 11 |
| Isabella County | 2 | 10 | 10 |
| Clare County | 2 | 9 | 9 |
| Marquette County | 2 | 8 | 8 |
| Monroe County | 2 | 7 | 7 |
| Roscommon County | 2 | 7 | 7 |
| Iosco County | 2 | 6 | 6 |
| Bay County | 2 | 5 | 5 |
| Mecosta County | 2 | 5 | 5 |
| Montcalm County | 2 | 5 | 5 |
| Van Buren County | 2 | 5 | 5 |
| Hillsdale County | 2 | 4 | 4 |
| Ogemaw County | 2 | 4 | 4 |
| Midland County | 2 | 3 | 3 |
| St. Joseph County | 2 | 3 | 3 |
| Chippewa County | 2 | 2 | 2 |
| Gladwin County | 2 | 2 | 2 |
| Alpena County | 1 | 5 | 5 |
| Oscoda County | 1 | 5 | 5 |
| Ottawa County | 1 | 5 | 5 |
| Branch County | 1 | 4 | 4 |
| Delta County | 1 | 4 | 4 |
| Lapeer County | 1 | 4 | 4 |
| Lenawee County | 1 | 4 | 4 |
| Sanilac County | 1 | 4 | 4 |
| Shiawassee County | 1 | 4 | 4 |
| Wexford County | 1 | 4 | 4 |
| Clinton County | 1 | 3 | 1 |
| Eaton County | 1 | 3 | 1 |
| Lake County | 1 | 3 | 3 |
| Montmorency County | 1 | 3 | 3 |
| Newaygo County | 1 | 3 | 3 |
| Cass County | 1 | 2 | 1 |
| Gogebic County | 1 | 2 | 2 |
| Grand Traverse County | 1 | 2 | 2 |
| Houghton County | 1 | 2 | 2 |
| Iron County | 1 | 2 | 2 |
| Luce County | 1 | 2 | 2 |
| Manistee County | 1 | 2 | 2 |
| Mason County | 1 | 2 | 2 |
| Menominee County | 1 | 2 | 2 |
| Osceola County | 1 | 2 | 2 |
| Tuscola County | 1 | 2 | 2 |
| Alcona County | 1 | 1 | 1 |
| Alger County | 1 | 1 | 1 |
| Allegan County | 1 | 1 | 1 |
| Barry County | 1 | 1 | 1 |
| Charlevoix County | 1 | 1 | 1 |
| Crawford County | 1 | 1 | 1 |
| Gratiot County | 1 | 1 | 1 |
| Huron County | 1 | 1 | 1 |
| Ionia County | 1 | 1 | 1 |
| Livingston County | 1 | 1 | 0 |
| Mackinac County | 1 | 1 | 1 |
| Missaukee County | 1 | 1 | 1 |
| Presque Isle County | 1 | 1 | 1 |
| Antrim County | 1 | 0 | 0 |
| Arenac County | 1 | 0 | 0 |
| Baraga County | 1 | 0 | 0 |
| Cheboygan County | 1 | 0 | 0 |
| Dickinson County | 1 | 0 | 0 |
| Emmet County | 1 | 0 | 0 |
| Kalkaska County | 1 | 0 | 0 |
| Keweenaw County | 1 | 0 | 0 |
| Oceana County | 1 | 0 | 0 |
| Ontonagon County | 1 | 0 | 0 |
| Otsego County | 1 | 0 | 0 |
| Schoolcraft County | 1 | 0 | 0 |
2018 zone tracts, by county
Alcona County 1
Alger County 1
Allegan County 1
Alpena County 1
Antrim County 1
Arenac County 1
Baraga County 1
Barry County 1
Bay County 2
Berrien County 5
Branch County 1
Cass County 1
Charlevoix County 1
Cheboygan County 1
Chippewa County 2
Clare County 2
Clinton County 1
Crawford County 1
Delta County 1
Dickinson County 1
Eaton County 1
Emmet County 1
Genesee County 16
Gladwin County 2
Gogebic County 1
Grand Traverse County 1
Gratiot County 1
Hillsdale County 2
Houghton County 1
Huron County 1
Ingham County 9
Ionia County 1
Iosco County 2
Iron County 1
Isabella County 2
Kalamazoo County 5
Kalkaska County 1
Kent County 10
Keweenaw County 1
Lake County 1
Lapeer County 1
Lenawee County 1
Livingston County 1
Luce County 1
Mackinac County 1
Macomb County 17
Manistee County 1
Marquette County 2
Mason County 1
Mecosta County 2
Menominee County 1
Midland County 2
Missaukee County 1
Monroe County 2
Montcalm County 2
Montmorency County 1
Muskegon County 5
Newaygo County 1
Oakland County 15
Oceana County 1
Ogemaw County 2
Ontonagon County 1
Osceola County 1
Oscoda County 1
Otsego County 1
Ottawa County 1
Presque Isle County 1
Roscommon County 2
Saginaw County 7
Sanilac County 1
Schoolcraft County 1
Shiawassee County 1
St. Clair County 3
St. Joseph County 2
Tuscola County 1
Van Buren County 2
Washtenaw County 11
Wayne County 94
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Wexford 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)
Every source file, with its retrieval date and checksum, is listed in sources.json.
Common questions
How many Opportunity Zones are in Michigan?
Michigan had 288 census tracts designated as Opportunity Zones in 2018, of which 109 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Michigan tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 860 Michigan census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Michigan was published in an official source as of Oct 30, 2026.
How do I check whether a Michigan 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.