Current Opportunity Zones
55
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
52
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
207
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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West Virginia's OZ 2.0 map is final. 52 tracts are designated, effective January 1, 2027, replacing the 55 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated West Virginia 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 West Virginia tract on the 2027 list.
West Virginia has 55 designated Qualified Opportunity Zones across 40 counties, with concentrations in Kanawha County (Charleston), Cabell County (Huntington), and a number of rural coalfield counties across southern and central West Virginia. West Virginia's OZ program reflects the state's profound economic challenges, it has one of the lowest median household incomes and highest poverty rates in the nation, and is in the midst of a long-term transition away from coal dependence.
Charleston's OZs offer the most commercially viable urban investment environment in the state, with workforce housing and light commercial opportunities anchored by state government and healthcare employment. Huntington's zones, anchored by Marshall University and the Cabell Huntington Hospital system, present urban revitalization opportunities in a city actively working to address its opioid crisis and diversify its economy. West Virginia's rural Appalachian coalfield zones represent significant opportunities for energy transition investment, solar, forestry, and outdoor recreation, and rural community development capital.
All OZ 1.0 designations remain in effect through December 31, 2028. West Virginia's extraordinarily low land costs, federal Abandoned Mine Land reclamation funds, and emerging outdoor recreation economy create a distinctive long-term OZ investment thesis for patient, impact-oriented capital.
| View | |||||
|---|---|---|---|---|---|
| Jefferson County | 6 | 4 | 4 | 2 | View |
| Kanawha County | 6 | 4 | 20 | 2 | View |
| Berkeley County | 3 | 5 | 5 | 0 | View |
| Mercer County | 3 | 2 | 4 | 2 | View |
| Monongalia County | 3 | 4 | 12 | 3 | View |
| Cabell County | 2 | 2 | 16 | 0 | View |
| Greenbrier County | 2 | 2 | 7 | 2 | View |
| Jackson County | 2 | 2 | 3 | 1 | View |
| Marion County | 2 | 0 | 5 | 1 | View |
| Mingo County | 2 | 1 | 7 | 0 | View |
| Nicholas County | 2 | 1 | 3 | 2 | View |
| Raleigh County | 2 | 1 | 11 | 0 | View |
| Upshur County | 2 | 1 | 2 | 0 | View |
| Wood County | 2 | 2 | 7 | 1 | View |
| Boone County | 1 | 1 | 3 | 1 | View |
| Hampshire County | 1 | 1 | 3 | 1 | View |
| Hancock County | 1 | 1 | 2 | 0 | View |
| Harrison County | 1 | 2 | 6 | 0 | View |
| Marshall County | 1 | 1 | 4 | 0 | View |
| Mason County | 1 | 0 | 3 | 0 | View |
| Monroe County | 1 | 0 | 0 | 1 | View |
| Morgan County | 1 | 1 | 1 | 1 | View |
| Ohio County | 1 | 2 | 7 | 0 | View |
| Randolph County | 1 | 0 | 1 | 1 | View |
| Summers County | 1 | 1 | 3 | 0 | View |
| Taylor County | 1 | 0 | 1 | 0 | View |
| Tyler County | 1 | 0 | 1 | 0 | View |
| Wayne County | 1 | 1 | 4 | 0 | View |
| Wetzel County | 1 | 0 | 1 | 1 | View |
| Wyoming County | 1 | 1 | 5 | 0 | View |
| Total | 55 | 43 | 151 | 22 |
All 30 counties with designated Opportunity Zones in West Virginia