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OZ 2.0 | State Resource

Delaware

Input closed

Last checked 2026-06-16

61

Total eligible tracts

22

Rural eligible

25

Max designations (25%)

1

Days to federal window

Nomination process

Community input window closed 2026-05-15. The state is now in internal review.

SCARCITY ALERT: As of early April 2026, 23 of Delaware's 25 available designation slots had already been claimed by community nominations — only 2 remain. The submission portal closes May 15, 2026. If your tract has not yet been nominated, file immediately at the DSB Formstack portal. The Delaware Division of Small Business (DSB), in partnership with Governor Matt Meyer, runs the process: any investor, developer, financial institution, property owner, local official, or community leader may submit a nomination; DSB then advises the Governor, who has until September 30, 2026 to submit up to 25 tracts to Treasury for designation beginning July 1, 2026. No formal scoring rubric has been published; build a business case documenting investible assets, existing development momentum, and long-term community impact — and recruit additional stakeholders to co-endorse the same tract to strengthen its standing.

Eligible tracts

Loading 61 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
New Castle County 39
Sussex County 14
Kent County 8

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.

How to influence the nomination

The state submission window closed 2026-05-15. Delaware is in internal review. Monitor the lead agency's page for draft recommendations. The Accelerator for America OZ Designation Toolkit remains useful for preparing documentation that may inform the state's internal review.

Who to contact

Delaware Division of Small Business

https://business.delaware.gov/opportunity-zones/

business@delaware.gov

(302) 739-4271

Certified CDFIs

3 certified CDFIs headquartered in Delaware. CDFI Fund certified list →

USDA Rural Development

USDA RD Delaware State Office →

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.

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.