Tennessee had 176 Opportunity Zones designated in 2018. Treasury lists 509 Tennessee census tracts as eligible for the 2027 round. No 2027 nomination or designation list for Tennessee was published in an official source as of Oct 30, 2026.
- 2018 zones
- 176
- Of which rural
- 87
- Eligible for 2027
- 509
- Most it can designate
- 128
- 2027 status
- No list published
- 2018 Opportunity Zone
- Eligible for the 2027 round
- Nominated for 2027
- Certified for 2027
What changes for Tennessee 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 128 of its 509 eligible tracts. Read how the 2027 round works and how a tract qualifies.
Counties
| County | 2018 zones | Eligible for 2027 | Eligible, rural |
|---|---|---|---|
| Shelby County | 32 | 124 | 2 |
| Davidson County | 18 | 56 | 0 |
| Knox County | 8 | 26 | 1 |
| Hamilton County | 7 | 20 | 0 |
| Madison County | 6 | 10 | 0 |
| Sullivan County | 4 | 12 | 3 |
| Washington County | 4 | 10 | 0 |
| Montgomery County | 4 | 9 | 0 |
| Blount County | 4 | 3 | 0 |
| Rutherford County | 3 | 16 | 0 |
| Putnam County | 3 | 6 | 6 |
| Sevier County | 2 | 7 | 7 |
| Anderson County | 2 | 6 | 5 |
| Cocke County | 2 | 5 | 5 |
| Greene County | 2 | 5 | 5 |
| Gibson County | 2 | 4 | 4 |
| Hamblen County | 2 | 4 | 4 |
| Lauderdale County | 2 | 4 | 4 |
| Monroe County | 2 | 4 | 4 |
| Sumner County | 2 | 4 | 2 |
| Cumberland County | 2 | 3 | 3 |
| Lawrence County | 2 | 3 | 3 |
| McMinn County | 2 | 3 | 3 |
| Obion County | 2 | 3 | 3 |
| Tipton County | 2 | 3 | 3 |
| Hawkins County | 2 | 2 | 2 |
| Loudon County | 2 | 1 | 0 |
| Smith County | 2 | 1 | 1 |
| Lincoln County | 2 | 0 | 0 |
| Unicoi County | 2 | 0 | 0 |
| Weakley County | 1 | 6 | 6 |
| Henry County | 1 | 5 | 5 |
| Warren County | 1 | 5 | 5 |
| Carroll County | 1 | 4 | 4 |
| Carter County | 1 | 4 | 1 |
| Claiborne County | 1 | 4 | 4 |
| Dyer County | 1 | 4 | 4 |
| Grundy County | 1 | 4 | 4 |
| Hardeman County | 1 | 4 | 4 |
| Haywood County | 1 | 4 | 4 |
| Roane County | 1 | 4 | 4 |
| Bledsoe County | 1 | 3 | 3 |
| Bradley County | 1 | 3 | 3 |
| Cannon County | 1 | 3 | 3 |
| DeKalb County | 1 | 3 | 3 |
| Henderson County | 1 | 3 | 3 |
| Hickman County | 1 | 3 | 3 |
| Johnson County | 1 | 3 | 3 |
| Macon County | 1 | 3 | 3 |
| Scott County | 1 | 3 | 3 |
| Wayne County | 1 | 3 | 3 |
| Bedford County | 1 | 2 | 2 |
| Clay County | 1 | 2 | 2 |
| Fentress County | 1 | 2 | 2 |
| Hancock County | 1 | 2 | 2 |
| Jackson County | 1 | 2 | 2 |
| Lake County | 1 | 2 | 2 |
| Marion County | 1 | 2 | 2 |
| Overton County | 1 | 2 | 2 |
| Pickett County | 1 | 2 | 2 |
| Rhea County | 1 | 2 | 2 |
| Sequatchie County | 1 | 2 | 2 |
| Benton County | 1 | 1 | 1 |
| Dickson County | 1 | 1 | 1 |
| Marshall County | 1 | 1 | 1 |
| Polk County | 1 | 1 | 1 |
| Stewart County | 1 | 1 | 1 |
| Union County | 1 | 1 | 1 |
| White County | 1 | 1 | 1 |
| Cheatham County | 1 | 0 | 0 |
| Crockett County | 1 | 0 | 0 |
| Fayette County | 1 | 0 | 0 |
| Houston County | 1 | 0 | 0 |
| Meigs County | 1 | 0 | 0 |
| Van Buren County | 1 | 0 | 0 |
| Campbell County | 0 | 9 | 9 |
| Hardin County | 0 | 6 | 6 |
| Coffee County | 0 | 4 | 4 |
| McNairy County | 0 | 4 | 4 |
| Robertson County | 0 | 4 | 4 |
| Decatur County | 0 | 3 | 3 |
| Grainger County | 0 | 3 | 3 |
| Maury County | 0 | 3 | 3 |
| Wilson County | 0 | 3 | 3 |
| Chester County | 0 | 2 | 2 |
| Franklin County | 0 | 2 | 2 |
| Humphreys County | 0 | 2 | 2 |
| Jefferson County | 0 | 1 | 1 |
| Morgan County | 0 | 1 | 1 |
| Perry County | 0 | 1 | 1 |
2018 zone tracts, by county
Anderson County 2
Bedford County 1
Benton County 1
Bledsoe County 1
Bradley County 1
Cannon County 1
Carroll County 1
Carter County 1
Cheatham County 1
Claiborne County 1
Clay County 1
Cocke County 2
Crockett County 1
Cumberland County 2
Davidson County 18
- Tract 47037010401
- Tract 47037012600
- Tract 47037013601
- Tract 47037013602
- Tract 47037013700
- Tract 47037013800
- Tract 47037013900
- Tract 47037014200
- Tract 47037014800
- Tract 47037015628
- Tract 47037015900
- Tract 47037016000
- Tract 47037016100
- Tract 47037016200
- Tract 47037016300
- Tract 47037017300
- Tract 47037019200
- Tract 47037019300
DeKalb County 1
Dickson County 1
Dyer County 1
Fayette County 1
Fentress County 1
Gibson County 2
Greene County 2
Grundy County 1
Hamblen County 2
Hamilton County 7
Hancock County 1
Hardeman County 1
Hawkins County 2
Haywood County 1
Henderson County 1
Henry County 1
Hickman County 1
Houston County 1
Jackson County 1
Johnson County 1
Knox County 8
Lake County 1
Lauderdale County 2
Lawrence County 2
Lincoln County 2
Loudon County 2
Macon County 1
Madison County 6
Marion County 1
Marshall County 1
McMinn County 2
Meigs County 1
Monroe County 2
Montgomery County 4
Obion County 2
Overton County 1
Pickett County 1
Polk County 1
Putnam County 3
Rhea County 1
Roane County 1
Rutherford County 3
Scott County 1
Sequatchie County 1
Sevier County 2
Shelby County 32
- Tract 47157000200
- Tract 47157000300
- Tract 47157000400
- Tract 47157001900
- Tract 47157002000
- Tract 47157002100
- Tract 47157002400
- Tract 47157002500
- Tract 47157002700
- Tract 47157002800
- Tract 47157003000
- Tract 47157003600
- Tract 47157003700
- Tract 47157003800
- Tract 47157003900
- Tract 47157004500
- Tract 47157004600
- Tract 47157005000
- Tract 47157005900
- Tract 47157006600
- Tract 47157006700
- Tract 47157007000
- Tract 47157007300
- Tract 47157007400
- Tract 47157011200
- Tract 47157011300
- Tract 47157011400
- Tract 47157011600
- Tract 47157020210
- Tract 47157020300
- Tract 47157022111
- Tract 47157022500
Smith County 2
Stewart County 1
Sullivan County 4
Sumner County 2
Tipton County 2
Unicoi County 2
Union County 1
Van Buren County 1
Warren County 1
Washington County 4
Wayne County 1
Weakley County 1
White 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 Tennessee?
Tennessee had 176 census tracts designated as Opportunity Zones in 2018, of which 87 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.
Which Tennessee tracts are eligible for the 2027 Opportunity Zone round?
Treasury lists 509 Tennessee census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for Tennessee was published in an official source as of Oct 30, 2026.
How do I check whether a Tennessee 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.