85 Opportunity Zones in this county. Part of Arizona, 168 current zones.
Current Opportunity Zones
85
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
59
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
2
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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36 current zones in this county are not eligible for OZ 2.0. New property acquired in them after December 31, 2026 generally will not qualify. See them on the map.
This map opens on the official 2027 designated Maricopa County Opportunity Zones (deep blue), effective January 1, 2027, from the list Treasury published November 5, 2026. Use the Layers panel to see the original 2018 zones (gold, in effect through December 31, 2028), both maps together, or the non-final eligible pool. On the 2027 view, the rural toggle shows only tracts marked Rural on the official list. See every designated Arizona tract on the 2027 list.
Maricopa County has 85 designated Qualified Opportunity Zones spread across Phoenix, Mesa, Tempe, Glendale, Avondale, and unincorporated areas throughout the county. Phoenix's OZ footprint covers South Phoenix, west Phoenix, central Phoenix, and the Sky Harbor Airport corridor, communities positioned to benefit from the metro's extraordinary population growth and the massive semiconductor and manufacturing investment wave reshaping the East Valley.
Maricopa County's OZ investment landscape has been one of the most active in the Mountain West, driven by the Phoenix metro's status as one of the fastest-growing large metros in the nation. Multifamily housing investment has been the dominant asset class, with strong activity in South Phoenix and west Phoenix neighborhoods. Intel's semiconductor campus and TSMC's chip fabrication facility are driving regional employment and housing demand that benefits OZ-eligible communities across the county.
What is an Opportunity Zone census tract?
Each Opportunity Zone is defined at the census tract level by the U.S. Census Bureau. Investors must deploy eligible capital gains into a Qualified Opportunity Fund (QOF) that invests in property or businesses within these designated tract boundaries. The tract GEOID numbers listed above identify each designated zone in Maricopa County.
How do I invest in Maricopa County Opportunity Zones?
Investments must be made through a Qualified Opportunity Fund (QOF). Capital gains must be reinvested within 180 days of the gain recognition event. Consult a qualified tax advisor to determine your eligibility and structure your investment. You can also visit our Find OZ Help page to connect with an OZ specialist.