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OZ 2.0 | State Resource

Alabama

Contact only

Last checked 2026-05-05

563

Total eligible tracts

302

Rural eligible

141

Max designations (25%)

56

Days to nomination window

Nomination process

The lead agency has been identified, but no public process has been published yet. Contact information is below. See how to advocate for what to do while the process develops.

Eligible tracts

Open full map IRS appendix (XLSX) Source: EIG / IRS Rev. Proc. 2026-14
County Eligible tracts
Jefferson County 85
Mobile County 54
Montgomery County 34
Madison County 26
Tuscaloosa County 25
Lee County 21
Calhoun County 16
Dallas County 15
DeKalb County 13
Etowah County 13

How to influence the nomination

Detailed coalition checklist at /how-to-advocate. Steps specific to Alabama will appear here once the state process is documented.

Who to contact

Alabama Department of Economic and Community Affairs (ADECA)

https://adeca.alabama.gov/opportunityzones/

Eligible tract counts: IRS Rev. Proc. 2026-14 (April 6, 2026). Rural designation: Notice 2025-50, Section 4.01. Status tier last verified 2026-05-05. Full methodology.