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OZ 2.0 | State Resource

Delaware

Public process

Last checked 2026-05-05

61

Total eligible tracts

22

Rural eligible

16

Max designations (25%)

56

Days to nomination window

Nomination process

Formstack nomination portal launched March 2026. Community nomination deadline May 15, 2026. Governor may nominate maximum 25 tracts.

Application portal →

State deadline: 2026-05-15

Eligible tracts

Open full map IRS appendix (XLSX) Source: EIG / IRS Rev. Proc. 2026-14
County Eligible tracts
New Castle County 39
Sussex County 14
Kent County 8

How to influence the nomination

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

Who to contact

Delaware Division of Small Business

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

business@delaware.gov

(302) 739-4271

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.