19 Opportunity Zones in this county. Part of Florida, 427 current zones.
Current Opportunity Zones
19
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
8
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
16
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
Invest In This Zone
Find OZ Help
Connect with an OZ specialist →
7 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 Polk 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 Florida tract on the 2027 list.
Polk County has 19 designated Qualified Opportunity Zones spread across Lakeland, Winter Haven, Bartow, and Haines City. Located at the geographic center of Florida between Tampa and Orlando, Polk County occupies a strategic position in the state's logistics and distribution corridor, and its OZ-eligible industrial and commercial sites reflect that positioning.
Lakeland's zones have attracted workforce housing and light industrial investment driven by the city's growing role as a distribution hub, anchored by Amazon, Publix Super Markets' headquarters, and significant I-4 corridor activity. Winter Haven's zones offer lakefront and downtown redevelopment opportunities in a market benefiting from Legoland Florida and growing tourism. Polk County's agricultural heritage and citrus processing facilities add a distinctive rural-industrial dimension to the county's OZ investment landscape.
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 Polk County.
How do I invest in Polk 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.