Newly designated Opportunity Zones go into effect January 1, 2027
BOISE, ID (October 1, 2026) – The U.S. Treasury has officially certified the full slate of Governor Brad Little’s Opportunity Zone 2.0 nominations, marking another milestone in Idaho’s long-term strategy to spur long-term investment, create jobs, and support community-driven economic growth in rural and urban areas across the state.
In all, 25 federally eligible, low-income census tracts are now designated as Qualified Opportunity Zones, with nine located in rural communities and 16 in urban areas. These designations, also referred to as OZ 2.0 tracts, will become active January 1, 2027, clearing the way for Qualified Opportunity Funds and project sponsors to begin deploying capital into approved communities.
OZ 2.0 comes after a successful initial Opportunity Zone program established by Congress in the 2017 Tax Cuts and Jobs Act, which generated approximately $200 million in investments across 28 census tracts in Idaho from 2018 to 2024.
“Idaho is committed to encouraging private investment, creating good-paying jobs, and strengthening communities across our state. Our first round of Opportunity Zones brought millions of dollars in investment to Idaho. With these new designations, we have another opportunity to build on that success, support rural and urban communities alike, and ensure Idaho continues to be a place where businesses can grow and families can thrive,” Governor Little said.
“Opportunity Zones are a proven tool to expand economic opportunities, build infrastructure and attract investment, and Idaho’s experience with Opportunity Zones 1.0 shows just how transformative these tools can be,” said Idaho Commerce Director Tom Kealey. “The new 2.0 designations pave the way for more long-term capital to flow directly into communities.”
The following census tracts will be designated as Opportunity Zones:
| Location | Census Tract |
| Boise | 16001000102 |
| Boise | 16001002319 |
| Boise | 16001000901 |
| Boise | 16001000101 |
| Boise | 16001000902 |
| Bonner County (Blanchard)* | 16017950702 |
| Burley* | 16031950400 |
| Caldwell | 16027021300 |
| Emmett* | 16045960200 |
| Garden City | 16001001100 |
| City of Jerome* | 16053970502 |
| Coeur d’Alene | 16055000901 |
| Lewiston* | 16069960400 |
| Meridian | 16001010348 |
| Moscow* | 16057005400 |
| Moscow* | 16057005302 |
| Nampa | 16027020100 |
| Nampa | 16027020200 |
| Pocatello | 16005001601 |
| Pocatello | 16005001400 |
| Post Falls | 16055000401 |
| Power Co (Pocatello Airport/Rockland) | 16077960100 |
| Rexburg* | 16065950200 |
| Shoshone County (Kellogg, Smelterville, Wardner)* | 16079960300 |
| City of Twin Falls | 16083001100 |
| * = Rural |
To learn more about Opportunity Zones, please visit Idaho Commerce’s Opportunity Zones page. Any questions specific to the area included in each Opportunity Zone census tract should be directed to the local jurisdiction.
To see the exact location of individual zones, click here. Be sure to select ‘Census Tract’ in the dropdown menu of the search bar before entering the census tract number.
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