Current Opportunity Zones
288
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
215
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
251
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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Michigan's OZ 2.0 map is final. 215 tracts are designated, effective January 1, 2027, replacing the 288 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated Michigan 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 Michigan tract on the 2027 list.
Michigan has 288 designated Qualified Opportunity Zones across 73 counties, with the largest concentrations in Wayne County (Detroit), Genesee County (Flint), and Kent County (Grand Rapids). Michigan's OZ footprint spans the full spectrum of the state's economic geography, from Detroit's vast post-industrial urban landscape to rural Upper Peninsula communities and agricultural counties in the Lower Peninsula.
Detroit's OZs represent one of the most discussed, and most actively invested, urban OZ markets in the nation. Significant Qualified Opportunity Fund capital has flowed into multifamily housing, adaptive reuse of historic industrial buildings, and mixed-use projects across Detroit neighborhoods including Midtown, Corktown, and the North End. Grand Rapids' zones offer a contrasting profile: a growing, diverse mid-sized city with strong furniture, healthcare, and technology sectors driving urban housing demand. Flint's zones represent both deep distress and the potential for impact-oriented capital at the city's inflection point.
All OZ 1.0 designations remain in effect through December 31, 2028. Michigan's automotive legacy, manufacturing resurgence, and growing technology economy provide a multi-dimensional investment landscape across its OZ program.
All 81 counties with designated Opportunity Zones in Michigan