Current Opportunity Zones
25
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
25
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
18
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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North Dakota's OZ 2.0 map is final. 25 tracts are designated, effective January 1, 2027, replacing the 25 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated North Dakota 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 North Dakota tract on the 2027 list.
North Dakota has 25 designated Qualified Opportunity Zones across 16 counties, with concentrations in Cass County (Fargo), Burleigh County (Bismarck), and several tribal counties in the western part of the state. North Dakota's OZ program is among the smallest by zone count in the nation, reflecting the state's small and relatively prosperous population.
Fargo's OZs offer multifamily housing and light commercial investment opportunities in a growing mid-sized city with strong university and healthcare employment drivers. Bismarck's zones present similar smaller-scale opportunities in the state capital. Western North Dakota's tribal county zones, on the Standing Rock and Fort Berthold reservations, represent meaningful impact investment opportunities, though they require navigating tribal jurisdiction considerations. North Dakota's energy economy provides a distinctive investment backdrop not found in most other states.
All OZ 1.0 designations remain in effect through December 31, 2028. North Dakota's budget surplus, strong agricultural economy, and no state income tax for most residents create a stable fiscal backdrop for long-term OZ investments.
| View | |||||
|---|---|---|---|---|---|
| Cass County | 5 | 7 | 0 | 4 | View |
| Burleigh County | 3 | 3 | 0 | 1 | View |
| Grand Forks County | 3 | 4 | 0 | 1 | View |
| Rolette County | 3 | 1 | 3 | 0 | View |
| Barnes County | 1 | 1 | 1 | 0 | View |
| Benson County | 1 | 1 | 2 | 0 | View |
| Dickey County | 1 | 0 | 0 | 1 | View |
| Emmons County | 1 | 0 | 0 | 1 | View |
| McKenzie County | 1 | 0 | 1 | 0 | View |
| Morton County | 1 | 0 | 0 | 1 | View |
| Sioux County | 1 | 1 | 2 | 0 | View |
| Stutsman County | 1 | 1 | 1 | 1 | View |
| Walsh County | 1 | 0 | 0 | 1 | View |
| Ward County | 1 | 2 | 4 | 0 | View |
| Wells County | 1 | 0 | 0 | 1 | View |
| Total | 25 | 21 | 14 | 12 |
All 15 counties with designated Opportunity Zones in North Dakota