Idaho
Last checked 2026-06-16
25
Designated tracts (of 81 eligible)
9
Rural designated — QROF treatment
5
Former OZ 1.0 tracts redesignated
57
Days until designations take effect
How Idaho chose
Treasury published the final list on October 30, 2026. Idaho designated 25 of 81 eligible tracts, its full allocation, in 14 of 24 counties with eligible tracts. Designations take effect January 1, 2027 and run through December 31, 2036. Treasury's October list has 1 more eligible tract here than the April appendix, qualified under its missing-data rules; 0 were designated.
Compared with the eligible tracts it passed over, Idaho favored Urban Institute Tier 1 tracts, renter-heavy tracts and former OZ 1.0 tracts.
| Trait | Designated | Passed over |
|---|---|---|
| Former OZ 1.0 tract | 20% | 8.9% |
| Rural (QROF) | 36% | 42.9% |
| Urban Institute Tier 1 | 52% | 25% |
| Median poverty rate | 20.9% | 20.4% |
| Median family income, % of area | 66.1% | 66.5% |
| Residents of color (mean) | 27% | 27.5% |
| Median density, people / sq mi | 2,689 | 2,540 |
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 Idaho ran its nomination input process
Nomination process
Community input window closed 2026-06-30. The state is now in internal review.
Map: designated and eligible tracts
Loading 81 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 |
|---|---|---|---|---|---|
| Ada County | 7 / 15 | — | 0 / 4 | 26,591 | Key Community Development New Markets LLC; Montana Community Development Corporation; Northern CDE Corporation; Zions Community Investment Corp. |
| Canyon County | 3 / 13 | — | 1 / 2 | 9,104 | Hampton Roads Ventures, LLC; Key Community Development New Markets LLC |
| Bannock County | 2 / 8 | — | 1 / 0 | 7,388 | — |
| Kootenai County | 2 / 4 | — | 0 / 1 | 10,042 | CCG Community Partners, LLC |
| Latah County | 2 / 4 | 2 | 1 / 2 | 12,711 | — |
| Bonner County | 1 / 5 | 1 | 0 / 1 | 2,881 | — |
| Cassia County | 1 / 2 | 1 | 0 / 0 | 3,916 | — |
| Gem County | 1 / 1 | 1 | 0 / 0 | 7,270 | — |
| Jerome County | 1 / 1 | 1 | 0 / 1 | 3,064 | — |
| Madison County | 1 / 4 | 1 | 0 / 0 | 4,523 | — |
| Nez Perce County | 1 / 1 | 1 | 0 / 1 | 3,629 | — |
| Power County | 1 / 1 | — | 0 / 0 | 1,650 | — |
| Shoshone County | 1 / 1 | 1 | 1 / 0 | 4,070 | Zions Community Investment Corp. |
| Twin Falls County | 1 / 5 | — | 1 / 1 | 3,888 | Montana Community Development Corporation |
| Adams County | 0 / 1 | — | 0 / 1 | — | — |
| Elmore County | 0 / 1 | — | 0 / 1 | — | — |
| Gooding County | 0 / 1 | — | 0 / 2 | — | — |
| Lewis County | 0 / 2 | — | 0 / 1 | — | — |
Counties with no designated tracts are listed only if they lost OZ 1.0 tracts. NMTC: CDFI Fund NMTC public data release. 6 distinct CDEs across Idaho's designated tracts.
Find projects and partners in the designated tracts
Every designated tract in Idaho, 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 |
|---|---|---|---|---|---|---|---|---|
| 16001000101 | Ada County | 37.5% | 69.2% | 1,744 | 95.2% | 10% | NMTC track recordHousing pressure | Key Community Development New Markets LLC; Zions Community Investment Corp. $0.2M · 2 deals |
| 16001000102 | Ada County | 22.2% | 41.2% | 3,049 | 84.7% | 11% | NMTC track recordUI Tier 1 | Key Community Development New Markets LLC; Montana Community Development Corporation; Northern CDE Corporation; Zions Community Investment Corp. $36.2M · 8 deals |
| 16001000901 | Ada County | 23.1% | 111.6% | 2,144 | 47.3% | 1.5% | UI Tier 1 | — |
| 16001000902 | Ada County | 43.1% | 47.8% | 6,324 | 94.1% | 18.6% | CRA-eligibleHousing pressureHigh vacancy | — |
| 16001001100 | Ada County | 18.2% | 63.6% | 5,429 | 51.2% | 6.7% | NMTC track recordCRA-eligibleUI Tier 1 | Key Community Development New Markets LLC; Zions Community Investment Corp. $36.5M · 7 deals |
| 16001002319 | Ada County | 18.3% | 66.7% | 4,047 | 56.9% | 5.7% | CRA-eligibleHousing pressureUI Tier 1 | — |
| 16001010348 | Ada County | 22.6% | 69.7% | 3,854 | 43% | 0% | | — |
| 16005001400 Rexburg | Bannock County | 20.9% | 73.7% | 4,700 | 32.7% | 2.8% | CRA-eligibleUI Tier 1 | — |
| 16005001601 | Bannock County | 15.5% | 63.4% | 2,688 | 59.7% | 10.3% | Former OZ 1.0UI Tier 1 | — |
| 16017950702 | Bonner County | 11.5% | 69.8% | 2,881 | 18.2% | 13.5% | Rural / QROFCRA-eligible | — |
| 16027020100 | Canyon County | 28.4% | 53.3% | 1,421 | 54.8% | 3.8% | CRA-eligibleHousing pressure | — |
| 16027020200 Pocatello | Canyon County | 25.8% | 53.6% | 4,614 | 63.1% | 3.1% | Former OZ 1.0NMTC track recordCRA-eligibleHousing pressureUI Tier 1 | Hampton Roads Ventures, LLC; Key Community Development New Markets LLC $18.5M · 2 deals |
| 16027021300 Coeur d'Alene | Canyon County | 12.6% | 66.1% | 3,069 | 65.9% | 8.5% | CRA-eligibleUI Tier 1 | — |
| 16031950400 | Cassia County | 26.1% | 46.6% | 3,916 | 49.7% | 7.3% | Rural / QROFCRA-eligibleUI Tier 1 | — |
| 16045960200 | Gem County | 18.7% | 60.1% | 7,270 | 36% | 3.4% | Rural / QROFCRA-eligibleUI Tier 1 | — |
| 16053970502 | Jerome County | 20.5% | 99% | 3,064 | 17.8% | 3.1% | Rural / QROF | — |
| 16055000401 Boise City | Kootenai County | 21.6% | 93.4% | 7,024 | 28% | 3.7% | | — |
| 16055000901 | Kootenai County | 16.6% | 66.6% | 3,018 | 76.2% | 10.6% | NMTC track recordCRA-eligibleHousing pressureUI Tier 1 | CCG Community Partners, LLC |
| 16057005302 Pocatello | Latah County | 32.9% | 71.6% | 5,988 | 72.7% | 2.2% | Rural / QROFHousing pressure | — |
| 16057005400 | Latah County | 28.1% | 89.2% | 6,723 | 54.7% | 13.6% | Rural / QROFFormer OZ 1.0 | — |
| 16065950200 | Madison County | 27% | 55% | 4,523 | 78.7% | 11.9% | Rural / QROFCRA-eligibleHousing pressurePersistent poverty | — |
| 16069960400 | Nez Perce County | 15.4% | 59.5% | 3,629 | 28% | 5.5% | Rural / QROFCRA-eligible | — |
| 16077960100 Fort Hall Reservation | Power County | 13.3% | 67.7% | 1,650 | 11.9% | 10.9% | CRA-eligibleTribal | — |
| 16079960300 | Shoshone County | 15.5% | 64.7% | 4,070 | 41.3% | 13.5% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleUI Tier 1 | Zions Community Investment Corp. $1.9M · 1 deal |
| 16083001100 Boise City | Twin Falls County | 19.1% | 57.4% | 3,888 | 78.4% | 10.8% | Former OZ 1.0NMTC track recordCRA-eligibleUI Tier 1 | Montana Community Development Corporation |
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 →
1
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 →
32
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 →
54
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: Boise, Pocatello, Caldwell, Nampa, Idaho Falls and 31 more
ZIP codes: 83201, 83401, 83706, 83704, 83705 and 53 more
See all 36 cities and 58 ZIP codes
All cities:
Boise, Pocatello, Caldwell, Nampa, Idaho Falls, Rexburg, Coeur D Alene, Blackfoot, Twin Falls, Firth, New Plymouth, Spirit Lake, Smelterville, Sandpoint, Salmon, Burley, Priest River, Carmen, Parma, Notus, North Fork, Nezperce, Colburn, Fort Hall, Lewiston, Letha, Kingston, Blanchard, Kellogg, Kamiah, Emmett, Hill City, Gooding, Gibbsonville, Garden City, Kimberly
All ZIP codes:
83201, 83401, 83706, 83704, 83705, 83440, 83605, 83402, 83202, 83814, 83607, 83687, 83204, 83815, 83404, 83460, 83221, 83301, 83686, 83651, 83709, 83713, 83205, 83203, 83236, 83714, 83725, 83656, 83804, 83837, 83839, 83856, 83864, 83865, 83868, 83660, 83617, 83655, 83209, 83303, 83318, 83330, 83337, 83341, 83403, 83405, 83406, 83462, 83653, 83463, 83466, 83467, 83501, 83536, 83543, 83606, 83636, 83869
Look up a specific tract (FFIEC) → Source: FFIEC Census Flat File 2026, joined to IRS Rev. Proc. 2026-14 eligible tracts.
27
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
7 certified CDFIs headquartered in Idaho. CDFI Fund certified list →
USDA Rural Development
USDA RD Idaho State Office →RCAP Regional Partner
Rural Community Assistance Corporation (RCAC) →Rural LISC
Rural LISC →Native / tribal
No formal tribal consultation process has been published for Idaho'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.
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.