Minnesota had 128 Opportunity Zones designated in 2018. Treasury lists 291 Minnesota census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Minnesota was published in an official source as of Oct 30, 2026.
- 2018 zones
- 128
- Of which rural
- 67
- Eligible for 2027
- 291
- Most it can designate
- 73
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Minnesota 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 73 of its 291 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Hennepin County | 25 | 75 | 0 |
| Ramsey County | 19 | 45 | 0 |
| St. Louis County | 9 | 16 | 4 |
| Anoka County | 3 | 21 | 0 |
| Dakota County | 3 | 7 | 0 |
| Mille Lacs County | 3 | 5 | 5 |
| Pine County | 3 | 3 | 3 |
| Itasca County | 2 | 8 | 8 |
| Olmsted County | 2 | 6 | 0 |
| Beltrami County | 2 | 4 | 4 |
| Blue Earth County | 2 | 4 | 4 |
| Aitkin County | 2 | 3 | 3 |
| Crow Wing County | 2 | 2 | 2 |
| Pennington County | 2 | 0 | 0 |
| Stearns County | 1 | 9 | 0 |
| Cass County | 1 | 4 | 4 |
| Todd County | 1 | 4 | 4 |
| Winona County | 1 | 4 | 4 |
| Clay County | 1 | 3 | 0 |
| Kandiyohi County | 1 | 3 | 3 |
| Mower County | 1 | 3 | 3 |
| Nobles County | 1 | 3 | 3 |
| Rice County | 1 | 3 | 3 |
| Becker County | 1 | 2 | 2 |
| Cottonwood County | 1 | 2 | 2 |
| Faribault County | 1 | 2 | 2 |
| Freeborn County | 1 | 2 | 2 |
| Hubbard County | 1 | 2 | 2 |
| Isanti County | 1 | 2 | 2 |
| Kanabec County | 1 | 2 | 2 |
| Koochiching County | 1 | 2 | 2 |
| Mahnomen County | 1 | 2 | 2 |
| Martin County | 1 | 2 | 2 |
| Morrison County | 1 | 2 | 2 |
| Otter Tail County | 1 | 2 | 2 |
| Swift County | 1 | 2 | 2 |
| Benton County | 1 | 1 | 0 |
| Big Stone County | 1 | 1 | 1 |
| Carlton County | 1 | 1 | 1 |
| Chisago County | 1 | 1 | 1 |
| Cook County | 1 | 1 | 1 |
| Douglas County | 1 | 1 | 1 |
| Fillmore County | 1 | 1 | 1 |
| Goodhue County | 1 | 1 | 1 |
| Meeker County | 1 | 1 | 1 |
| Pipestone County | 1 | 1 | 1 |
| Polk County | 1 | 1 | 0 |
| Redwood County | 1 | 1 | 1 |
| Sherburne County | 1 | 1 | 0 |
| Steele County | 1 | 1 | 1 |
| Wadena County | 1 | 1 | 1 |
| Waseca County | 1 | 1 | 1 |
| Chippewa County | 1 | 0 | 0 |
| Clearwater County | 1 | 0 | 0 |
| Jackson County | 1 | 0 | 0 |
| Lake County | 1 | 0 | 0 |
| Lake of the Woods County | 1 | 0 | 0 |
| Lyon County | 1 | 0 | 0 |
| Renville County | 1 | 0 | 0 |
| Rock County | 1 | 0 | 0 |
| Stevens County | 1 | 0 | 0 |
| Wabasha County | 1 | 0 | 0 |
| Yellow Medicine County | 1 | 0 | 0 |
| Brown County | 0 | 3 | 3 |
| Scott County | 0 | 3 | 0 |
| Washington County | 0 | 2 | 2 |
| Wright County | 0 | 2 | 2 |
| Lac qui Parle County | 0 | 1 | 1 |
| Nicollet County | 0 | 1 | 1 |
| Traverse County | 0 | 1 | 1 |
| Wilkin County | 0 | 1 | 1 |
2018 zone tracts, by county
Aitkin County 2
Anoka County 3
Becker County 1
Beltrami County 2
Benton County 1
Big Stone County 1
Blue Earth County 2
Carlton County 1
Cass County 1
Chippewa County 1
Chisago County 1
Clay County 1
Clearwater County 1
Cook County 1
Cottonwood County 1
Crow Wing County 2
Dakota County 3
Douglas County 1
Faribault County 1
Fillmore County 1
Freeborn County 1
Goodhue County 1
Hennepin County 25
- Tract 27053005902
- Tract 27053007700
- Tract 27053009500
- Tract 27053020200
- Tract 27053020804
- Tract 27053021300
- Tract 27053023400
- Tract 27053025100
- Tract 27053026810
- Tract 27053100400
- Tract 27053100500
- Tract 27053100900
- Tract 27053102100
- Tract 27053102800
- Tract 27053102900
- Tract 27053103400
- Tract 27053104000
- Tract 27053104100
- Tract 27053104800
- Tract 27053106000
- Tract 27053106200
- Tract 27053107400
- Tract 27053125800
- Tract 27053125900
- Tract 27053126000
Hubbard County 1
Isanti County 1
Itasca County 2
Jackson County 1
Kanabec County 1
Kandiyohi County 1
Koochiching County 1
Lake County 1
Lake of the Woods County 1
Lyon County 1
Mahnomen County 1
Martin County 1
Meeker County 1
Mille Lacs County 3
Morrison County 1
Mower County 1
Nobles County 1
Olmsted County 2
Otter Tail County 1
Pennington County 2
Pine County 3
Pipestone County 1
Polk County 1
Ramsey County 19
- Tract 27123030400
- Tract 27123030500
- Tract 27123031500
- Tract 27123031600
- Tract 27123031701
- Tract 27123031702
- Tract 27123031900
- Tract 27123032100
- Tract 27123032500
- Tract 27123032700
- Tract 27123033100
- Tract 27123033400
- Tract 27123033500
- Tract 27123033700
- Tract 27123034201
- Tract 27123034701
- Tract 27123036000
- Tract 27123037100
- Tract 27123041602
Redwood County 1
Renville County 1
Rice County 1
Rock County 1
Sherburne County 1
St. Louis County 9
Stearns County 1
Steele County 1
Stevens County 1
Swift County 1
Todd County 1
Wabasha County 1
Wadena County 1
Waseca County 1
Winona County 1
Yellow Medicine 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 Minnesota?
Minnesota had 128 census tracts designated as Opportunity Zones in 2018, of which 67 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Minnesota tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 291 Minnesota census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Minnesota was published in an official source as of Oct 30, 2026.
How do I check whether a Minnesota 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.