West Virginia has nominated 52 census tracts across 32 counties for the next round of Opportunity Zones. The selections offer an early look at where communities, developers, and investors can begin planning for the program's next decade.
Governor Patrick Morrisey submitted West Virginia's nominations to the U.S. Treasury on October 28, 2026. They were announced November 5, 2026. The full list of nominated tracts, organized by county and rural status, is available below.
The numbers at a glance
- Total nominated tracts
- 52
- Total nominated tracts
- Counties represented
- 32
- Counties represented
- Rural tracts (100% of nominations)
- 52
- Rural tracts (100% of nominations)
- Non-rural tracts
- 0
- Non-rural tracts
- Tracts than West Virginia's OZ 1.0 map, a reduction of 5%
- 3 fewer
- Tracts than West Virginia's OZ 1.0 map, a reduction of 5%
- Counties receiving their first OZ nomination
- 9
- Counties receiving their first OZ nomination
West Virginia's nomination allocation was based on 208 eligible census tracts. Federal rules allow states to nominate up to 25% of eligible tracts, giving West Virginia a maximum of 52 nominations.
All new designations will take effect January 1, 2027, and run through December 31, 2036.
How does the new map compare with OZ 1.0?
West Virginia's original program included 55 designated tracts across 30 counties. With 52 nominations in the new round, West Virginia's next map would contain 3 fewer tracts, a reduction of 5%.
The new program uses narrower eligibility criteria. The resulting map also reflects updated Census data and the state's selection of eligible communities.
West Virginia's original OZ designations remain in effect through December 31, 2028, creating a two-year overlap with the new designations. However, the overlap does not mean that every new project in an original tract will qualify after 2026. Acquisition dates and federal transition rules matter.
Where are West Virginia's nominations located?
A total of 32 counties received at least one OZ 2.0 nomination, compared with 30 counties under the original program. Braxton, Brooke, Calhoun, Lewis, McDowell, Mineral, Pocahontas, Putnam, and Roane counties received nominations after having no designated tracts under OZ 1.0.
The table below compares the number of nominated and previously designated tracts in each county.
| County | OZ 2.0 nominations | OZ 1.0 designations | Change in number | % change | Rural OZ 2.0 nominations |
|---|---|---|---|---|---|
| Barbour County | 0 | 0 | 0 | -- | 0 |
| Berkeley County | 5 | 3 | +2 | +67% | 5 |
| Boone County | 1 | 1 | 0 | 0% | 1 |
| Braxton County | 1 | 0 | +1 | New | 1 |
| Brooke County | 1 | 0 | +1 | New | 1 |
| Cabell County | 2 | 2 | 0 | 0% | 2 |
| Calhoun County | 1 | 0 | +1 | New | 1 |
| Clay County | 0 | 0 | 0 | -- | 0 |
| Doddridge County | 0 | 0 | 0 | -- | 0 |
| Fayette County | 0 | 0 | 0 | -- | 0 |
| Gilmer County | 0 | 0 | 0 | -- | 0 |
| Grant County | 0 | 0 | 0 | -- | 0 |
| Greenbrier County | 2 | 2 | 0 | 0% | 2 |
| Hampshire County | 1 | 1 | 0 | 0% | 1 |
| Hancock County | 1 | 1 | 0 | 0% | 1 |
| Hardy County | 0 | 0 | 0 | -- | 0 |
| Harrison County | 2 | 1 | +1 | +100% | 2 |
| Jackson County | 2 | 2 | 0 | 0% | 2 |
| Jefferson County | 4 | 6 | -2 | -33% | 4 |
| Kanawha County | 4 | 6 | -2 | -33% | 4 |
| Lewis County | 1 | 0 | +1 | New | 1 |
| Lincoln County | 0 | 0 | 0 | -- | 0 |
| Logan County | 0 | 0 | 0 | -- | 0 |
| McDowell County | 1 | 0 | +1 | New | 1 |
| Marion County | 0 | 2 | -2 | -100% | 0 |
| Marshall County | 1 | 1 | 0 | 0% | 1 |
| Mason County | 0 | 1 | -1 | -100% | 0 |
| Mercer County | 2 | 3 | -1 | -33% | 2 |
| Mineral County | 1 | 0 | +1 | New | 1 |
| Mingo County | 1 | 2 | -1 | -50% | 1 |
| Monongalia County | 4 | 3 | +1 | +33% | 4 |
| Monroe County | 0 | 1 | -1 | -100% | 0 |
| Morgan County | 1 | 1 | 0 | 0% | 1 |
| Nicholas County | 1 | 2 | -1 | -50% | 1 |
| Ohio County | 2 | 1 | +1 | +100% | 2 |
| Pendleton County | 0 | 0 | 0 | -- | 0 |
| Pleasants County | 0 | 0 | 0 | -- | 0 |
| Pocahontas County | 1 | 0 | +1 | New | 1 |
| Preston County | 0 | 0 | 0 | -- | 0 |
| Putnam County | 1 | 0 | +1 | New | 1 |
| Raleigh County | 1 | 2 | -1 | -50% | 1 |
| Randolph County | 0 | 1 | -1 | -100% | 0 |
| Ritchie County | 0 | 0 | 0 | -- | 0 |
| Roane County | 1 | 0 | +1 | New | 1 |
| Summers County | 1 | 1 | 0 | 0% | 1 |
| Taylor County | 0 | 1 | -1 | -100% | 0 |
| Tucker County | 0 | 0 | 0 | -- | 0 |
| Tyler County | 0 | 1 | -1 | -100% | 0 |
| Upshur County | 1 | 2 | -1 | -50% | 1 |
| Wayne County | 1 | 1 | 0 | 0% | 1 |
| Webster County | 0 | 0 | 0 | -- | 0 |
| Wetzel County | 0 | 1 | -1 | -100% | 0 |
| Wirt County | 0 | 0 | 0 | -- | 0 |
| Wood County | 2 | 2 | 0 | 0% | 2 |
| Wyoming County | 1 | 1 | 0 | 0% | 1 |
| Total | 52 | 55 | -3 | -- | 52 |
Counties with no original OZ designations are marked "New" in the percentage-change column.
Which counties have the most nominations?
These four counties account for 17 OZ 2.0 tracts, or 33% of West Virginia's nominated tracts.
| Rank | County | OZ 2.0 nominations | OZ 1.0 designations | Change in number |
|---|---|---|---|---|
| 1 | Berkeley | 5 | 3 | +2 |
| 2 | Jefferson | 4 | 6 | -2 |
| 3 | Kanawha | 4 | 6 | -2 |
| 4 | Monongalia | 4 | 3 | +1 |
West Virginia's nominations
The following is a list of all 52 OZ 2.0 nominations across the state:
| County | Census tract | Type |
|---|---|---|
| Berkeley | 54003971402 | Rural |
| Berkeley | 54003971500 | Rural |
| Berkeley | 54003971600 | Rural |
| Berkeley | 54003971700 | Rural |
| Berkeley | 54003972002 | Rural |
| Boone | 54005958501 | Rural |
| Braxton | 54007967900 | Rural |
| Brooke | 54009031700 | Rural |
| Cabell | 54011000600 | Rural |
| Cabell | 54011000900 | Rural |
| Calhoun | 54013962600 | Rural |
| Greenbrier | 54025950101 | Rural |
| Greenbrier | 54025950402 | Rural |
| Hampshire | 54027968202 | Rural |
| Hancock | 54029021300 | Rural |
| Harrison | 54033030100 | Rural |
| Harrison | 54033030300 | Rural |
| Jackson | 54035963300 | Rural |
| Jackson | 54035963600 | Rural |
| Jefferson | 54037972401 | Rural |
| Jefferson | 54037972402 | Rural |
| Jefferson | 54037972505 | Rural |
| Jefferson | 54037972506 | Rural |
| Kanawha | 54039000800 | Rural |
| Kanawha | 54039000900 | Rural |
| Kanawha | 54039001100 | Rural |
| Kanawha | 54039012900 | Rural |
| Lewis | 54041967400 | Rural |
| McDowell | 54047953800 | Rural |
| Marshall | 54051020500 | Rural |
| Mercer | 54055001900 | Rural |
| Mercer | 54055002300 | Rural |
| Mineral | 54057010700 | Rural |
| Mingo | 54059957300 | Rural |
| Monongalia | 54061010101 | Rural |
| Monongalia | 54061010104 | Rural |
| Monongalia | 54061010700 | Rural |
| Monongalia | 54061011602 | Rural |
| Morgan | 54065970900 | Rural |
| Nicholas | 54067950500 | Rural |
| Ohio | 54069002600 | Rural |
| Ohio | 54069002700 | Rural |
| Pocahontas | 54075960201 | Rural |
| Putnam | 54079020500 | Rural |
| Raleigh | 54081001400 | Rural |
| Roane | 54087962901 | Rural |
| Summers | 54089000700 | Rural |
| Upshur | 54097966800 | Rural |
| Wayne | 54099005200 | Rural |
| Wood | 54107000701 | Rural |
| Wood | 54107000901 | Rural |
| Wyoming | 54109003100 | Rural |