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OZ 2.0 | State Resource

Kentucky

Input closed

Last checked 2026-06-16

545

Total eligible tracts

381

Rural eligible

137

Max designations (25%)

1

Days to federal window

Nomination process

Community input window closed 2026-05-29. The state is now in internal review.

The Kentucky Cabinet for Economic Development runs the OZ 2.0 designation process, led by Kristina Slattery, Commissioner of Business Development. Local governments and economic development organizations download an XLSX application and a companion DOCX criteria guidance document from the Cabinet's OZ page (newkentuckyhome.ky.gov/Locating_Expanding/KYoz), then email completed applications to Kristina.Slattery@ky.gov by May 29, 2026; there is no online submission portal. Download the DOCX criteria guidance before submitting — it contains the specific scoring criterion names and weights reviewed at the March 3, 2026 webinar "Opportunity Zones 2.0 – How to Apply for Census Tract Designation." Kentucky may designate up to 137 tracts from its 545 eligible, of which 381 (70 percent) carry the rural flag under Notice 2025-50 — meaning QROF rural bonus mechanics apply to the majority of the eligible universe.

Scoring rubric →

Eligible tracts

Loading 545 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 86
Fayette County 29
Pike County 17
Pulaski County 14
Kenton County 13
Floyd County 12
Knox County 10
Madison County 10
Warren County 10
Christian County 9

Data context

172

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 →

40

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 →

166

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 →

402

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: Louisville, Lexington, Manchester, Barbourville, Salyersville and 346 more

ZIP codes: 40211, 40216, 40212, 40219, 40208 and 406 more

See all 351 cities and 411 ZIP codes

All cities:

Louisville, Lexington, Manchester, Barbourville, Salyersville, Bowling Green, Covington, Corbin, Florence, Hopkinsville, Williamsburg, Gray, Irvine, Owensboro, Paducah, Jackson, Rockholds, Bimble, Morehead, Flat Lick, Whitley City, Whitesburg, Mc Kee, Campton, Georgetown, Stearns, West Liberty, Oneida, Olive Hill, Pikeville, Richmond, Phyllis, Pineville, Paris, Harlan, Jackhorn, Newport, Buckhorn, Jenkins, Middlesboro, Ashland, Louisa, London, Cumberland, Thornton, Beattyville, Monticello, Prestonsburg, Hazel Green, Booneville, Webbville, Nicholasville, Hazard, Glasgow, Ghent, Frankfort, Gays Creek, Regina, Ricetown, Rogers, Fourmile, Royalton, Russell Springs, Sanders, Falmouth, Sandy Hook, Fairdale, Evarts, Glencoe, Horse Branch, Grays Knob, Radcliff, Martha, Mc Roberts, Lost Creek, Minnie, Liberty, Leburn, Latonia, Murray, Neon, Kettle Island, Oil Springs, Hueysville, Paintsville, Science Hill, Parkers Lake, Hindman, Pine Knot, Pippa Passes, Hagerhill, Raccoon, Greensburg, Erlanger, Kimper, Mayking, West Point, Staffordsville, Dayton, Beverly, Strunk, Big Creek, Clearfield, Chavies, Totz, Cawood, Winchester, Wayland, Warsaw, Vanceburg, Busy, Cannon, Vest, Caneyville, Vincent, Baxter, Berry, Calvin, Artemus, Siler, Dunnville, Edmonton, Yosemite, East Bernstadt, Elkhorn City, Albany, Mc Dowell, Walker, Olaton, Wallins Creek, West Van Lear, Waco, Yerkes, Mc Carr, Oak Grove, Yeaddiss, Waynesburg, Mazie, Middleburg, Walton, Woodbine, Millwood, Millersburg, Miracle, Mistletoe, Mize, Millstone, Woodbury, Wooton, Williamstown, Willard, Wickliffe, Orlando, Morgantown, Mount Vernon, Mouthcard, Muldraugh, Munfordville, Whick, Nancy, Worthville, Scottsville, Viper, Vicco, Revelo, Sparta, Somerset, Soldier, Rockhouse, Smithfield, Rosine, Smilax, Roundhill, Slemp, Rowdy, Sitka, Russellville, Saint Helens, Maysville, Shepherdsville, Sandgap, Shelbyville, Shelbiana, Scalf, Sextons Creek, Stanford, Stanton, Ravenna, Pine Top, Versailles, Verona, Seco, Pathfork, Phelps, Union, Tyner, Pine Ridge, Trosper, Topmost, Stanville, Pittsburg, Tompkinsville, Putney, Tomahawk, Teaberry, Stopover, Stoney Fork, Raven, Steele, Partridge, Adairville, Mayfield, Cornettsville, Danville, Cynthiana, Cromwell, Cromona, Crittenden, Cranks, Columbia, Deane, Coalgood, Closplint, Cleaton, Clayhole, Central City, Center, David, Delphia, Mary Alice, Elizabethtown, Ermine, Eolia, Emmalena, Eminence, Elliottville, Elkton, Eastern, Dema, East Point, Dwale, Dry Ridge, Drift, Drakesboro, Denton, Cave City, Catlettsburg, Carrollton, Barlow, Betsy Layne, Bethelridge, Berea, Belcher, Beaver Dam, Beaver, Bardwell, Carrie, Bardstown, Avawam, Arlington, Arjay, Almo, Allensville, Bevinsville, Blaine, Blue River, Bonnyman, Breeding, Bronston, Brownsville, Bryants Store, Bulan, Burdine, Burkesville, Butler, Cadiz, Campbellsville, Canmer, Cannel City, Carlisle, Falcon, Fall Rock, Fedscreek, Kenvir, Krypton, Knob Lick, Kite, Kings Mountain, Ages Brookside, Kevil, Keaton, Horse Cave, Jeremiah, Isonville, Isom, Independence, Hyden, Hustonville, Lackey, Lancaster, Langley, Leitchfield, Lejunior, Lick Creek, Lily, Littcarr, Livingston, Lone, Lookout, Lovelaceville, Lynch, Madisonville, Majestic, Mallie, Marshes Siding, Hulen, Holmes Mill, Fisty, Freeburn, Garrett, Garrard, Garner, Gamaliel, Fulton, Ft Mitchell, Franklin, Hinkle, Frakes, Fountain Run, Foster, Fort Knox, Fort Campbell, Flatgap, Girdler, Goose Rock, Green Road, Grethel, Gulston, Gunlock, Guthrie, Hardyville, Harold, Hartford, Heidrick, Hellier, Henderson, Hi Hat, Hickman, Hillview, Hima, Zoe

All ZIP codes:

40211, 40216, 40212, 40219, 40208, 40214, 40210, 40962, 40906, 40215, 42101, 40508, 40203, 41465, 40769, 41011, 42240, 41042, 40701, 40504, 40505, 40734, 40336, 41339, 40218, 40511, 41014, 40759, 41472, 42003, 40351, 40324, 40447, 40915, 42647, 41301, 40935, 41858, 40228, 40213, 40517, 42653, 40202, 41230, 41180, 42303, 41101, 41071, 41164, 41855, 40741, 40475, 41825, 40977, 40972, 41311, 40965, 41537, 41501, 40209, 41721, 41653, 40831, 41554, 41701, 40272, 40823, 42633, 41332, 40356, 40361, 41314, 40204, 40914, 41844, 42129, 40913, 41015, 40939, 41018, 41003, 42071, 40958, 41040, 42001, 41240, 41179, 41045, 41745, 41640, 41559, 41557, 41651, 41539, 41666, 41522, 41464, 41723, 41386, 41727, 41365, 41364, 41348, 41256, 41046, 41772, 41238, 41222, 40870, 41171, 41159, 41822, 41095, 41831, 41835, 41083, 41074, 41837, 41840, 40903, 40923, 42635, 40177, 42566, 40160, 40829, 40828, 42301, 42602, 42721, 40509, 40220, 40313, 40506, 42634, 40815, 40813, 42349, 42743, 42553, 40763, 40391, 40118, 40229, 40601, 42539, 42528, 42649, 40729, 42642, 42141, 40806, 41743, 41740, 41735, 42134, 42631, 42544, 41754, 41763, 41764, 42541, 41773, 42518, 41774, 41776, 41749, 42701, 42638, 41731, 41622, 41630, 41631, 41632, 41635, 41636, 42762, 42754, 42749, 41643, 41645, 41647, 42746, 41659, 42728, 41660, 42722, 41713, 41719, 42718, 42717, 42715, 42516, 41722, 41725, 41777, 41812, 42503, 42066, 42241, 41862, 42020, 42021, 42023, 42024, 42234, 42223, 42220, 42041, 42050, 42053, 42060, 42214, 41778, 42087, 42211, 42103, 42210, 42204, 42104, 42127, 41619, 42202, 42167, 42164, 42154, 42140, 42261, 41861, 41859, 42262, 42501, 42431, 41810, 42420, 42133, 41815, 41817, 42419, 41824, 42370, 42361, 41826, 41828, 42347, 41834, 42337, 41836, 42333, 42332, 41838, 42330, 42320, 41843, 42288, 42276, 41849, 42275, 41621, 40004, 41616, 40820, 40801, 40771, 40755, 40744, 40740, 40621, 40620, 40619, 40618, 40602, 40526, 40507, 40502, 40489, 40486, 40818, 40826, 40481, 40830, 40940, 40932, 40927, 40921, 40902, 40873, 40865, 40863, 40862, 40856, 40855, 40849, 40847, 40845, 40843, 40484, 40476, 40943, 40291, 40258, 40251, 40250, 40225, 40217, 40207, 40206, 40205, 40165, 40159, 40155, 40129, 40121, 40068, 40065, 40259, 40292, 40472, 40299, 40460, 40456, 40445, 40444, 40442, 40437, 40422, 40403, 40392, 40385, 40383, 40380, 40348, 40317, 40311, 40941, 40944, 41607, 41513, 41408, 41397, 41390, 41368, 41367, 41360, 41352, 41351, 41347, 41317, 41268, 41262, 41255, 40019, 41226, 41426, 41517, 41216, 41524, 41606, 41605, 41604, 41568, 41566, 41562, 41561, 41553, 41548, 41547, 41544, 41542, 41540, 41534, 41528, 41219, 41181, 40946, 41035, 41030, 41022, 41017, 41016, 41008, 41006, 40997, 40995, 40988, 40983, 40982, 40964, 40953, 40951, 40949, 41031, 41043, 41173, 41051, 41160, 41149, 41132, 41129, 41124, 41105, 41102, 41098, 41097, 41094, 41092, 41091, 41086, 41072, 41056, 42765

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

82

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 2026-05-29. Kentucky 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

Kentucky Cabinet for Economic Development

https://newkentuckyhome.ky.gov/Locating_Expanding/KYoz

Kristina.Slattery@ky.gov

(800) 626-2930

Certified CDFIs

13 certified CDFIs headquartered in Kentucky. CDFI Fund certified list →

USDA Rural Development

USDA RD Kentucky State Office →

Rural LISC

Rural LISC →

Native / tribal

Kentucky has no federally recognized tribes in-state, but several Oklahoma-based tribes have historic ties to Kentucky territory. The Eastern Band of Cherokee Indians (EBCI, based in western NC) has geographic proximity to eastern Kentucky and an active THPO (ebci-nsn.gov/thpo). The Shawnee Tribe (OK) and Cherokee Nation (OK) also have historic Kentucky connections. If nominating tracts in eastern Kentucky counties (Pike, Floyd, Knox) near the Virginia or Tennessee state line, consider reaching out to the EBCI THPO. No formal consultation protocol has been published by the Cabinet.

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.