Delaware
Last checked 2026-06-16
25
Designated tracts (of 61 eligible)
12
Rural designated — QROF treatment
18
Former OZ 1.0 tracts redesignated
57
Days until designations take effect
How Delaware chose
Treasury published the final list on October 30, 2026. Delaware designated 25 of 61 eligible tracts, its full allocation, in 3 of 3 counties with eligible tracts. Designations take effect January 1, 2027 and run through December 31, 2036.
Compared with the eligible tracts it passed over, Delaware favored former OZ 1.0 tracts, renter-heavy tracts and higher-poverty tracts.
| Trait | Designated | Passed over |
|---|---|---|
| Former OZ 1.0 tract | 72% | 2.8% |
| Rural (QROF) | 48% | 27.8% |
| Urban Institute Tier 1 | 32% | 8.3% |
| Median poverty rate | 23.5% | 20% |
| Median family income, % of area | 59.8% | 65.1% |
| Residents of color (mean) | 62.7% | 58% |
| Median density, people / sq mi | 1,612 | 4,849 |
Poverty and income: Treasury's own eligibility figures (ACS 2020–2024). Demographics: ACS 2020–2024. Former OZ 1.0 = at least half the tract's land area was in a 2018 QOZ. How every state compares →
Record: how Delaware ran its nomination input process
Nomination process
Community input window closed 2026-05-15. The state is now in internal review.
Map: designated and eligible tracts
Loading 61 eligible tracts…
Designated tracts by county
The county is usually the first local partner on an OZ deal — zoning, infrastructure, incentives. CDEs listed are New Markets Tax Credit allocatees that have already financed deals inside this county's designated tracts: the organizations with a working track record of underwriting there.
| County | Designated / eligible | Rural | OZ 1.0 kept / lost | Residents | NMTC CDEs active in designated tracts |
|---|---|---|---|---|---|
| New Castle County | 13 / 39 | — | 10 / 8 | 40,329 | Banc of America CDE, LLC; City First New Markets Fund II, LLC; Consortium America, LLC; Merrill Lynch Community Development Company; Wells Fargo Community Development Enterprises, Inc. |
| Sussex County | 7 / 14 | 7 | 4 / 1 | 36,236 | — |
| Kent County | 5 / 8 | 5 | 4 / 1 | 21,810 | — |
Counties with no designated tracts are listed only if they lost OZ 1.0 tracts. NMTC: CDFI Fund NMTC public data release. 5 distinct CDEs across Delaware's designated tracts.
Find projects and partners in the designated tracts
Every designated tract in Delaware, tagged by the signals that point to a project type or a partner. Pick tags to narrow the list — a tract must carry every tag selected. Tags are simple published rules, not a score; hover a tag for its definition.
25 of 25 tracts shown
Download all eligible tracts, national (CSV) →| Tract | County | Pov. | MFI | Pop. | Rent. | Vac. | Signals | Prior NMTC CDEs |
|---|---|---|---|---|---|---|---|---|
| 10001041300 | Kent County | 27.8% | 53.4% | 1,837 | 67.2% | 10.7% | Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressure | — |
| 10001041400 | Kent County | 26.8% | 76% | 4,159 | 53.9% | 3.6% | Rural / QROFFormer OZ 1.0Housing pressure | — |
| 10001041803 New Castle | Kent County | 20.3% | 85.3% | 4,820 | 14.8% | 13.1% | Rural / QROFCRA-eligibleTribal | — |
| 10001042500 | Kent County | 19.6% | 68.4% | 4,568 | 64% | 5.3% | Rural / QROFFormer OZ 1.0CRA-eligibleUI Tier 1 | — |
| 10001043300 Lenape Indian Tribe of Delaware SDTSA | Kent County | 20.7% | 74.4% | 6,426 | 53.3% | 12.8% | Rural / QROFFormer OZ 1.0TribalHousing pressure | — |
| 10003000601 | New Castle County | 31.7% | 53.9% | 2,594 | 34.1% | 4.2% | Former OZ 1.0CRA-eligible | — |
| 10003001600 | New Castle County | 36.7% | 39.9% | 2,372 | 63.2% | 16.2% | CRA-eligibleHousing pressureHigh vacancy | — |
| 10003001902 | New Castle County | 23.5% | 44.6% | 2,213 | 75.9% | 11.5% | Former OZ 1.0NMTC track recordCRA-eligibleHousing pressureUI Tier 1 | Banc of America CDE, LLC; City First New Markets Fund II, LLC; Consortium America, LLC |
| 10003002100 | New Castle County | 27% | 52.9% | 1,549 | 64.7% | 10% | Former OZ 1.0NMTC track recordCRA-eligible | Merrill Lynch Community Development Company $9.3M · 1 deal |
| 10003002700 | New Castle County | 14.8% | 59.8% | 2,873 | 46.9% | 7.7% | Former OZ 1.0CRA-eligible | — |
| 10003002900 Edgemoor | New Castle County | 37.5% | — | 3,157 | 69.4% | 14.7% | Former OZ 1.0NMTC track recordCRA-eligibleUI Tier 1 | Wells Fargo Community Development Enterprises, Inc. $7.6M · 1 deal |
| 10003003002 Wilmington | New Castle County | 43% | 38.5% | 2,964 | 73.3% | 26.2% | Former OZ 1.0NMTC track recordCRA-eligibleHousing pressureHigh vacancy | Merrill Lynch Community Development Company $16.2M · 1 deal |
| 10003010104 Dover | New Castle County | 13.1% | 56.6% | 3,842 | 72.2% | 5.7% | Former OZ 1.0Housing pressure | — |
| 10003010704 | New Castle County | 13.4% | 69.9% | 3,852 | 53.9% | 6.6% | Former OZ 1.0CRA-eligible | — |
| 10003014501 | New Castle County | 72.1% | 45.6% | 2,121 | 98.5% | 35.5% | CRA-eligibleHousing pressureHigh vacancy | — |
| 10003014502 | New Castle County | 65.9% | — | 8,150 | 86% | 16.8% | Housing pressureHigh vacancy | — |
| 10003015502 Dover | New Castle County | 8.9% | 67.8% | 2,452 | 20.2% | 16.4% | Former OZ 1.0CRA-eligibleHigh vacancy | — |
| 10003015802 | New Castle County | 3.6% | 59.7% | 2,190 | 14.9% | 9.6% | Former OZ 1.0CRA-eligible | — |
| 10005050104 | Sussex County | 21.9% | 67.1% | 5,685 | 47.2% | 6.1% | Rural / QROFCRA-eligibleUI Tier 1 | — |
| 10005050401 Wilmington | Sussex County | 15% | 65.8% | 3,673 | 21.4% | 9.1% | Rural / QROFFormer OZ 1.0 | — |
| 10005050406 | Sussex County | 29% | 57.1% | 5,099 | 56.1% | 13.1% | Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureUI Tier 1 | — |
| 10005050407 | Sussex County | 27.4% | 66.4% | 6,419 | 22.5% | 5.2% | Rural / QROFUI Tier 1 | — |
| 10005050503 | Sussex County | 17.4% | 46.5% | 6,322 | 59.6% | 5.1% | Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureUI Tier 1 | — |
| 10005050604 | Sussex County | 26% | 80% | 4,993 | 34.4% | 10.6% | Rural / QROFUI Tier 1 | — |
| 10005051802 | Sussex County | 19.6% | 64% | 4,045 | 41.5% | 6.7% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
Reading the signals for projects
- Rural / QROF — a rural QOF investment gets a 30% basis step-up at five years, and existing buildings need only 50% improvement. Rehab of existing stock pencils here in ways it does not elsewhere. Mechanics →
- Housing pressure — mostly renters, most of them cost-burdened. Housing deals here have demand; they also carry displacement risk, which is where community benefit terms matter.
- High vacancy — vacant structures to bring back. Pair with the 50% rural improvement threshold where both apply.
- UI Tier 1 — the Urban Institute's read that private capital is likely to come and the impact would be larger.
Reading the signals for partners
- NMTC track record — the listed CDEs have underwritten deals in this exact tract. They know the market and can layer NMTC with OZ equity. How they stack →
- CRA-eligible — bank investment here earns CRA credit. Start with community development officers at banks with branches in the county.
- Former OZ 1.0 — QOFs and sponsors may already hold assets here. They are the most likely early OZ 2.0 investors and know the local approvals path.
- Tribal — the tribal government is a principal, not a stakeholder to consult. Persistent poverty — USDA Rural Development programs can fill gaps.
Data context
0
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 →
0
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 →
6
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 →
38
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: Wilmington, New Castle, Newark, Dover, Bridgeville and 13 more
ZIP codes: 19801, 19720, 19802, 19805, 19901 and 27 more
See all 18 cities and 32 ZIP codes
All cities:
Wilmington, New Castle, Newark, Dover, Bridgeville, Milton, Millsboro, Milford, Bear, Georgetown, Lincoln, Lewes, Magnolia, Laurel, Felton, Ellendale, Cheswold, Seaford
All ZIP codes:
19801, 19720, 19802, 19805, 19901, 19702, 19968, 19966, 19963, 19960, 19947, 19933, 19904, 19701, 19713, 19808, 19809, 19711, 19715, 19962, 19716, 19958, 19956, 19726, 19943, 19941, 19936, 19803, 19804, 19903, 19807, 19973
Look up a specific tract (FFIEC) → Source: FFIEC Census Flat File 2026, joined to IRS Rev. Proc. 2026-14 eligible tracts.
11
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.
Who to contact
Certified CDFIs
3 certified CDFIs headquartered in Delaware. CDFI Fund certified list →
USDA Rural Development
USDA RD Delaware State Office →RCAP Regional Partner
Southeast Rural Community Assistance Project (SERCAP) →Rural LISC
Rural LISC →Native / tribal
Delaware has no federally recognized tribes. Sussex County (14 eligible tracts) sits within the historic Nanticoke homeland; the Nanticoke Indian Association and the Lenape Indian Tribe of Delaware are both state-recognized organizations with cultural interests in Sussex County tracts. No formal tribal consultation protocol has been published by DSB. If nominating a Sussex County tract, consider reaching out to these groups before submitting.
Designations: Treasury, 2027 QOZ designations and revised eligible-tract file (October 30, 2026). Demographics: ACS 2020–2024 5-year. OZ 1.0: IRS Notice 2018-48, crosswalked to 2020 tracts. 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.