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OZ 2.0 | State Resource

Alabama

Public process

Last checked 2026-06-16

563

Total eligible tracts

302

Rural eligible

141

Max designations (25%)

31

Days to state deadline

Nomination process

ADECA has published a formal OZ 2.0 nomination process on its Opportunity Zones page: a Nomination Guide, a Main Nomination Form, and a Tract Nomination Schedule. ADECA is hosting a nomination workshop on June 30, 2026 to walk jurisdictions through the form. Submit completed nominations to OpportunityZones@adeca.alabama.gov by noon CDT on July 31, 2026. Alabama may nominate up to 141 of 563 eligible tracts; lean on the rural flag under Rev. Proc. 2026-14 and county-level investment readiness data to make your case.

Application portal →

State deadline: 2026-07-31

Eligible tracts

Loading 563 eligible tracts…

View on EIG map → IRS appendix (XLSX) Source: IRS Rev. Proc. 2026-14 · EIG DCI 2023 · FFIEC CRA 2025 · Urban Institute 2026
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

Data context

237

Eligible tracts in EIG DCI top distress quintile

The EIG Distressed Communities Index (2019–2023) is referenced in many state scoring rubrics. Quintile 1 = most distressed. See whether OZ 1.0 reached the most distressed places →

19

Counties with eligible tracts designated USDA persistent poverty

Persistent poverty = 20%+ poverty rate in every census 1980–2010. Source: USDA ERS County Typology Codes (2015 edition). Relevant for USDA RD program eligibility and QROF rural bonus. See QROF rural bonus mechanics →

82

Prior NMTC investments in eligible OZ tracts

CDFI Fund NMTC Public Data Release (2024). Indicates prior CDFI capital deployment track record in these tracts. See how NMTC and OZ stack →

394

Eligible tracts with CRA designation (LMI or distressed/underserved)

Banks earn CRA credit for investing in low- or moderate-income tracts (Track 1), and in non-metropolitan middle-income tracts officially designated distressed or underserved by FFIEC (Track 2). When an OZ project sits in a CRA-eligible tract, bank capital can satisfy CRA obligations while generating OZ tax benefits. How CRA and OZ interact →

Cities: Birmingham, Mobile, Montgomery, Huntsville, Tuscaloosa and 203 more

ZIP codes: 35215, 36610, 35810, 35805, 35211 and 310 more

See all 208 cities and 315 ZIP codes

All cities:

Birmingham, Mobile, Montgomery, Huntsville, Tuscaloosa, Bessemer, Selma, Dothan, Phenix City, Gadsden, Fairfield, Tuskegee, Athens, Auburn, Florence, Anniston, Boligee, Sylacauga, Decatur, Sardis, Jasper, Newbern, Hayneville, Eutaw, Safford, Eufaula, Sheffield, Cordova, Talladega, Catherine, Carrollton, Muscle Shoals, Hazel Green, Hackleburg, Hardaway, Tyler, Opp, Aliceville, Elkmont, Atmore, Marion Junction, Opelika, Union Springs, Tuskegee Institute, Marion, Minter, Phil Campbell, Toney, Andalusia, Empire, Hodges, Hamilton, Nauvoo, Pleasant Grove, Reform, Orrville, Ethelsville, Ozark, Hillsboro, Parrish, Gainesville, Prattville, Fort Payne, Russellville, Eldridge, Carbon Hill, Ardmore, Midway, Millbrook, Attalla, Uniontown, Bear Creek, Leeds, Town Creek, Knoxville, Eight Mile, Theodore, Camp Hill, Haleyville, Courtland, Clayton, Spruce Pine, Smiths Station, Jacksonville, Childersburg, Dolomite, Shorter, Mc Kenzie, Natural Bridge, Mentone, Montevallo, Oakman, Millport, Notasulga, Normal, Mount Hope, Abbeville, Oneonta, Skipperville, Wetumpka, West Greene, Waverly, Warrior, Wadley, Valley, Tuscumbia, Troy, Townley, Thomasville, Thomaston, Tallassee, Sumiton, Sipsey, Oxford, Shorterville, Sawyerville, Samson, Lynn, Robertsdale, Roanoke, Red Level, Red Bay, Ralph, Ragland, Pinson, Pine Hill, Panola, Magnolia, Highland Home, Loxley, Coden, Castleberry, Cecil, Cedar Bluff, Cherokee, Clinton, Clio, Clopton, Coffeeville, Brierfield, Collinsville, Coosada, Crossville, Daleville, De Armanville, Dora, Double Springs, Campbell, Brewton, Emelle, Autaugaville, Adger, Alabaster, Alberta, Ariton, Ashland, Ashville, Auburn University, Bay Minette, Brent, Bayou La Batre, Berry, Billingsley, Blountsville, Bon Air, Booth, Boykin, Elmore, Enterprise, Lowndesboro, Kansas, Headland, Adamsville, Hollins, Hurtsboro, Irvington, Jackson, Jones, Kennedy, Harvest, Lafayette, Lanett, Leesburg, Letohatchee, Linden, Lineville, Louisville, Hayden, Greenville, Epes, Fort Deposit, Evergreen, Faunsdale, Fitzpatrick, Five Points, Flomaton, Forkland, Fort Davis, Fosters, Greensboro, Fultondale, Gallion, Gardendale, Geneva, Goodwater, Gordo, Grand Bay, Winfield

All ZIP codes:

35215, 36610, 35810, 35805, 35211, 36104, 35020, 35401, 35206, 35228, 35816, 36108, 35217, 36701, 36083, 35234, 35208, 35901, 35064, 36605, 35218, 36105, 35205, 35212, 36116, 36301, 36606, 35235, 35630, 36869, 36603, 36867, 35204, 35801, 35904, 36617, 36703, 36201, 35601, 36110, 36775, 35443, 35611, 36303, 35207, 35150, 36608, 36609, 36611, 36832, 35620, 35806, 35504, 36039, 36027, 35550, 36502, 35564, 36728, 35773, 36089, 35581, 35750, 36467, 35661, 35660, 36618, 36088, 35614, 35462, 36421, 36040, 36765, 35442, 36785, 35203, 35210, 35214, 36830, 35221, 35222, 36773, 35233, 35160, 35404, 35405, 35151, 36761, 36756, 36759, 35447, 36054, 36016, 36804, 36207, 35127, 36604, 36582, 36053, 35739, 36786, 36870, 35672, 36877, 36067, 36612, 36613, 35094, 35023, 36850, 35811, 36265, 35063, 35061, 36075, 35044, 35954, 36607, 35967, 35643, 35543, 35653, 35585, 35565, 35501, 35570, 35571, 36111, 36109, 35578, 35481, 36767, 35461, 35580, 35549, 36107, 36106, 35224, 35613, 35469, 36360, 35618, 35209, 35464, 35554, 36401, 36374, 36426, 36503, 36507, 36477, 36317, 36432, 36310, 36311, 36456, 36322, 36330, 36340, 36361, 36474, 36441, 36345, 36373, 35005, 36509, 36783, 36740, 36742, 36744, 36748, 36749, 36752, 36754, 36769, 36776, 36784, 36523, 36801, 36849, 36854, 36855, 36860, 36862, 36863, 36866, 36868, 36738, 36727, 36723, 36720, 36524, 36541, 36544, 36545, 36551, 36567, 36601, 36602, 36615, 36616, 36619, 36633, 36652, 36663, 36670, 36671, 36304, 36691, 36695, 36688, 36017, 36302, 35553, 35294, 35448, 35459, 35460, 35463, 35466, 35477, 35480, 35491, 35546, 35573, 35232, 35574, 35575, 35576, 35577, 35579, 35582, 35584, 35587, 35594, 35616, 35261, 35231, 35632, 35072, 35007, 35021, 35022, 35031, 35032, 35034, 35035, 35062, 35068, 35071, 35079, 35226, 35082, 35114, 35115, 35121, 35126, 35131, 35148, 35180, 35216, 35220, 35631, 35633, 36276, 36117, 36037, 36041, 36047, 36048, 36072, 36078, 36081, 36082, 36092, 36113, 36120, 36031, 36121, 36125, 36130, 36202, 36203, 36206, 36251, 36257, 36266, 36274, 36032, 36029, 35634, 35953, 35651, 35654, 35674, 35749, 35762, 35802, 35807, 35814, 35896, 35903, 35959, 36025, 35961, 35962, 35983, 35984, 36003, 36006, 36008, 36013, 35006, 36020, 36879

Look up a specific tract (FFIEC) → Source: FFIEC Census Flat File 2026, joined to IRS Rev. Proc. 2026-14 eligible tracts.

71

Eligible tracts in top investability quintile (Urban Institute model)

The Urban Institute investability model scores OZ-eligible tracts by predicted likelihood of attracting private capital, based on OZ 1.0 investment patterns. Quintile 1 = highest predicted investability among scored tracts. Not all tracts are scored — coverage reflects tracts with sufficient OZ 1.0 data.

How to influence the nomination

The submission window is open. Here's what to do:

  1. Review the full process in the Nomination process section above.
  2. Open the submission portal →
  3. File before the state deadline: 2026-07-31.
  4. Build your case: document census data, existing development assets, letters of support from partners, and community need.
  5. For coalition-building tactics and sample language, see how-to-advocate.
  6. For step-by-step nomination documentation guidance, see the Accelerator for America OZ Designation Toolkit →

Who to contact

Alabama Department of Economic and Community Affairs (ADECA)

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

OpportunityZones@adeca.alabama.gov

(334) 242-5100

Certified CDFIs

44 certified CDFIs headquartered in Alabama. CDFI Fund certified list →

USDA Rural Development

USDA RD Alabama State Office →

Rural LISC

Rural LISC →

Native / tribal

No formal tribal consultation process has been published for Alabama's OZ 2.0 nomination. If your jurisdiction contains or is adjacent to tribal land, contact the relevant Tribal Historic Preservation Office (THPO) or tribal government directly before submitting a nomination.

Eligible tract counts: IRS Rev. Proc. 2026-14 (April 6, 2026). Rural designation: Notice 2025-50, Section 4.01. Status tier last verified 2026-06-16. Full methodology.