105 Opportunity Zones in this county. Part of Texas, 628 current zones.
Current Opportunity Zones
105
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
51
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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50 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 Harris 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 Texas tract on the 2027 list.
Harris County has 105 designated Qualified Opportunity Zones spanning neighborhoods in Houston, Pasadena, and unincorporated areas throughout the county. Houston's OZ footprint covers large portions of the city's north, east, and south sides, including Third Ward, Fifth Ward, Sunnyside, Second Ward, and Near Northside, neighborhoods that have historically been underinvested despite their proximity to Houston's major employment centers.
Harris County's OZ investment landscape is shaped by Houston's role as the energy capital of the world, the nation's largest medical complex (Texas Medical Center), and one of the busiest ports in the country (Port of Houston). Multifamily housing investment has been the dominant OZ asset class in Harris County, driven by strong population growth and affordability constraints. Industrial and logistics investment is concentrated in zones adjacent to the Ship Channel and Houston's distribution corridors.
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 Harris County.
How do I invest in Harris 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.