Current Opportunity Zones
168
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
127
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
137
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Arizona's OZ 2.0 map is final. 127 tracts are designated, effective January 1, 2027, replacing the 168 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Arizona 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.
Arizona has 168 designated Qualified Opportunity Zones across 15 counties, with the largest concentrations in Maricopa County (Phoenix metro) and Pima County (Tucson). The state's rapid population growth, strong job market, and business-friendly regulatory environment have made Arizona one of the most active Opportunity Zone markets in the country since the program launched.
Phoenix-area OZs have attracted significant Qualified Opportunity Fund investment in multifamily housing, industrial logistics facilities, and mixed-use urban infill projects, particularly in South Phoenix, central Tucson, and along the light rail corridor. Arizona's semiconductor and advanced manufacturing expansion has also increased interest in zones near major employment nodes in the East Valley and northwest Phoenix.
All current OZ 1.0 designations remain in effect through December 31, 2028. Arizona's combination of population growth, low state income taxes, and improving urban core neighborhoods continues to position the state as a top-tier OZ investment destination.
| View | |||||
|---|---|---|---|---|---|
| Maricopa County | 85 | 59 | 2 | 36 | View |
| Pima County | 28 | 19 | 4 | 8 | View |
| Pinal County | 9 | 8 | 10 | 3 | View |
| Yuma County | 8 | 7 | 6 | 2 | View |
| Coconino County | 7 | 6 | 8 | 3 | View |
| Mohave County | 7 | 6 | 20 | 5 | View |
| Cochise County | 4 | 4 | 15 | 2 | View |
| Yavapai County | 4 | 4 | 13 | 3 | View |
| Apache County | 3 | 2 | 14 | 2 | View |
| Gila County | 3 | 2 | 8 | 0 | View |
| Navajo County | 3 | 3 | 21 | 3 | View |
| Greenlee County | 2 | 0 | 0 | 2 | View |
| La Paz County | 2 | 3 | 6 | 1 | View |
| Santa Cruz County | 2 | 2 | 7 | 0 | View |
| Graham County | 1 | 2 | 3 | 1 | View |
| Total | 168 | 127 | 137 | 71 |
All 15 counties with designated Opportunity Zones in Arizona