Nevada had 61 Opportunity Zones designated in 2018. Treasury lists 195 Nevada census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Nevada was published in an official source as of Oct 30, 2026.
- 2018 zones
- 61
- Of which rural
- 7
- Eligible for 2027
- 195
- Most it can designate
- 49
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Nevada 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 49 of its 195 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Clark County | 45 | 141 | 5 |
| Washoe County | 9 | 33 | 1 |
| Lyon County | 2 | 8 | 8 |
| Nye County | 1 | 6 | 6 |
| Carson City | 1 | 2 | 0 |
| Elko County | 1 | 2 | 2 |
| Churchill County | 1 | 1 | 1 |
| Storey County | 1 | 0 | 0 |
| Eureka County | 0 | 1 | 1 |
| Mineral County | 0 | 1 | 1 |
2018 zone tracts, by county
Carson City 1
Churchill County 1
Clark County 45
- Tract 32003000103
- Tract 32003000105
- Tract 32003000106
- Tract 32003000201
- Tract 32003000203
- Tract 32003000301
- Tract 32003000401
- Tract 32003000402
- Tract 32003000403
- Tract 32003000510
- Tract 32003000520
- Tract 32003000521
- Tract 32003000522
- Tract 32003000523
- Tract 32003000600
- Tract 32003000700
- Tract 32003000800
- Tract 32003001100
- Tract 32003001300
- Tract 32003001501
- Tract 32003001607
- Tract 32003001801
- Tract 32003001901
- Tract 32003002201
- Tract 32003002403
- Tract 32003002404
- Tract 32003002405
- Tract 32003002506
- Tract 32003002603
- Tract 32003002847
- Tract 32003002905
- Tract 32003002962
- Tract 32003003006
- Tract 32003003616
- Tract 32003003700
- Tract 32003003800
- Tract 32003004000
- Tract 32003004302
- Tract 32003005005
- Tract 32003005200
- Tract 32003005421
- Tract 32003005422
- Tract 32003005438
- Tract 32003006800
- Tract 32003007800
Elko County 1
Lyon County 2
Nye County 1
Storey County 1
Washoe County 9
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 Nevada?
Nevada had 61 census tracts designated as Opportunity Zones in 2018, of which 7 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Nevada tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 195 Nevada census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Nevada was published in an official source as of Oct 30, 2026.
How do I check whether a Nevada 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.