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OZ 2.0 | State Resource

North Carolina

Input closed

Last checked 2026-06-16

807

Total eligible tracts

431

Rural eligible

202

Max designations (25%)

1

Days to federal window

Nomination process

Community input window closed 2026-06-21. The state is now in internal review.

The North Carolina Department of Commerce is running a public feedback process on behalf of Governor Josh Stein, who will make final tract nominations to Treasury during the July–September 2026 designation window. Local officials, community organizations, and other stakeholders download an Excel feedback form from public.nccommerce.com/oz and email completed submissions to OZ-Feedback@commerce.nc.gov by June 21, 2026 at 11:59 p.m. (extended from the original June 7 deadline per a June 4, 2026 NC Commerce press release). Respondents identify which eligible tracts they support and explain alignment with one or more of NC Commerce's three published guidelines: Business Development (tracts with high-growth, high-wage sector potential including advanced manufacturing, technology, life sciences, and clean energy; Commerce- or EDPNC-certified industrial or mega sites; and projects with capital investment already underway), Revitalization (tracts backed by documented local plans or recent public investment for site redevelopment, mixed-use, or other community-driven initiatives), and Housing Supply (tracts near major employment centers or transit corridors where OZ designation can meaningfully expand housing production, with documented regional housing need). No numerical weights have been published for the three guidelines — document alignment with all three categories if possible. After the feedback window closes, Commerce reviews submissions and provides recommendations to the Governor; the state's 202 nominations are due to Treasury beginning July 1, 2026.

Scoring rubric →

Eligible tracts

Loading 807 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
Mecklenburg County 74
Guilford County 45
Wake County 40
Gaston County 33
Cumberland County 31
Robeson County 31
Forsyth County 27
Durham County 23
Johnston County 21
Pitt County 18

Data context

104

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 →

10

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 →

89

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 →

597

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: Charlotte, Raleigh, Greensboro, Winston Salem, Gastonia and 283 more

ZIP codes: 28052, 28205, 27610, 27105, 28212 and 445 more

See all 288 cities and 450 ZIP codes

All cities:

Charlotte, Raleigh, Greensboro, Winston Salem, Gastonia, Durham, Fayetteville, Wilmington, High Point, Lumberton, Salisbury, Statesville, Red Springs, Louisburg, Maxton, Pembroke, Selma, Lexington, Greenville, Kannapolis, Smithfield, Burlington, Concord, Kinston, Wilson, Benson, Kings Mountain, Laurinburg, Henderson, Spring Hope, Garner, Roanoke Rapids, Four Oaks, Asheville, Goldsboro, Sanford, Whiteville, Rocky Mount, Dunn, Dallas, Fairmont, Enfield, Forest City, Fort Bragg, Franklinton, Monroe, Jacksonville, Clayton, Shallotte, Asheboro, Rowland, Siler City, Spindale, China Grove, Belmont, Supply, Bessemer City, Warrenton, Wadesboro, Shannon, Rockingham, Garysburg, Staley, Littleton, Castalia, Lincolnton, Hamlet, Laurel Hill, Whitakers, Hendersonville, Windsor, Kenly, Morganton, Shelby, Zebulon, Roxboro, Chadbourn, Rutherfordton, Mount Holly, Elizabethtown, Rich Square, Parkton, Chapel Hill, Randleman, Raeford, Warsaw, Lenoir, Jackson, Kittrell, Reidsville, Lansing, Williamston, Princeton, Rose Hill, Robbins, Wingate, Lilesville, Scotland Neck, Polkton, Morven, Plymouth, Lumber Bridge, Turkey, Andrews, Teachey, Madison, Pineville, Pine Level, Spring Lake, Morehead City, Norlina, Murphy, Mount Airy, Saint Pauls, Ahoskie, Macon, Eagle Springs, Flat Rock, Candler, Candor, Carrboro, Carthage, Cary, Bladenboro, Castle Hayne, Biscoe, Graham, Grifton, Cherryville, Eden, Halifax, Franklinville, Ash, Hollister, Hope Mills, Aulander, Cleveland, Ayden, Hickory, Como, Caroleen, Columbus, Snow Hill, Rockwell, Sparta, Camp Lejeune, Calabash, Bunn, Brunswick, Conover, Seven Springs, Clarendon, Seaboard, Chinquapin, Scottville, Cedar Falls, Sandy Ridge, Saluda, Cerro Gordo, Stanley, Roper, Clarkton, Rosman, Rural Hall, Roxobel, Cherry Point, Tabor City, Star, Bear Creek, Warrensville, Beulaville, Bennett, Weldon, Wendell, Westfield, Belhaven, Wilkesboro, Wallace, Balsam Grove, Willow Spring, Aurora, Angier, Woodland, Woodleaf, Yadkinville, Walnut Cove, Wagram, Brevard, Boonville, Stoneville, Sunset Beach, Bostic, Richlands, Tar Heel, Tarawa Terrace, Tarboro, Thomasville, Vaughan, Toast, Topton, Trinity, Troy, Tryon, Turnersburg, Union Grove, Riegelwood, Jackson Springs, Richfield, Midway Park, Granite Falls, Goldston, Godwin, Magnolia, Maiden, Marietta, Marion, Mars Hill, Marshall, Marshville, Marston, Gibson, Mayodan, Mc Farlan, Mcas New River, Merry Hill, Micro, Grassy Creek, Longwood, Linwood, Haw River, Jefferson, Hudson, Kelford, Hobgood, Highfalls, Lake Toxaway, Lake Waccamaw, Laurel Springs, Grover, Havelock, Leasburg, Leicester, Leland, Harmony, Lewiston Woodville, Hamptonville, Middlesex, Mill Spring, Council, Millers Creek, Peachland, Edenton, Pikeville, Pilot Mountain, Pine Hall, East Flat Rock, Pinnacle, Pleasant Hill, Dudley, Dublin, Proctorville, Dover, Danbury, Hurdle Mills, Crumpler, Creswell, Cove City, Edward, Orrum, Olin, Murfreesboro, Gaston, Mooresboro, Mooresville, Faison, Elm City, Ellerbe, Mount Olive, Ellenboro, Ocean Isle Beach, Nakina, Nashville, New Bern, Newton, Newton Grove, Elizabeth City, North Wilkesboro, Ramseur

All ZIP codes:

28052, 28205, 27610, 27105, 28212, 27701, 28215, 27260, 28358, 28227, 27549, 28377, 28364, 28360, 27405, 28213, 28216, 27834, 28372, 27576, 28208, 28401, 27707, 27704, 28677, 27101, 27703, 28144, 27406, 27893, 27292, 28352, 28306, 27407, 28269, 28083, 28086, 27606, 27504, 27577, 27537, 28147, 27262, 28054, 27107, 28403, 27217, 28501, 27705, 28146, 28217, 28206, 27401, 28472, 27882, 27524, 27529, 27530, 27870, 28301, 28025, 28405, 27603, 28110, 28625, 28462, 28012, 27604, 28016, 27106, 27601, 27589, 27536, 28023, 27520, 28043, 27525, 28160, 28034, 28303, 28027, 28383, 28470, 28056, 27203, 27330, 28340, 27823, 27344, 28334, 27403, 28307, 28655, 27295, 27542, 27616, 28379, 28386, 28540, 27263, 28139, 27850, 28120, 27597, 27831, 27573, 27574, 27317, 28546, 27869, 28371, 28092, 28351, 28304, 28806, 27816, 27127, 28262, 28431, 27983, 27801, 27891, 28310, 28210, 27355, 28337, 28345, 28792, 27534, 28170, 27892, 27858, 28901, 28081, 27874, 28731, 27962, 28715, 27910, 27013, 28687, 28021, 28150, 28645, 28327, 28458, 28273, 28429, 28420, 28311, 28320, 28348, 28214, 28412, 28357, 28398, 28393, 28376, 28390, 27844, 28464, 28643, 28135, 28602, 28091, 28112, 28557, 28119, 28134, 28530, 28211, 28513, 28384, 28152, 28174, 28204, 28209, 27845, 28906, 27516, 27569, 27563, 27103, 27615, 27030, 27568, 27242, 27229, 27253, 27209, 27803, 27499, 27104, 27713, 27609, 27805, 27248, 27025, 27288, 27332, 27511, 27265, 27551, 27839, 27325, 27320, 27544, 27514, 27510, 28463, 27116, 28459, 28504, 27117, 28466, 28456, 27115, 28521, 28467, 28468, 28469, 28523, 27110, 28518, 27102, 28455, 27843, 28453, 28452, 28365, 28366, 28369, 27281, 27268, 28375, 27264, 27261, 27259, 27258, 27252, 28392, 28396, 27230, 28409, 28410, 27208, 27207, 28424, 27205, 28430, 28526, 28432, 28433, 28434, 28450, 28451, 27199, 28543, 27055, 28747, 28672, 28675, 27042, 27041, 28688, 28689, 28693, 28697, 28708, 28712, 28722, 28726, 27027, 28739, 28748, 28532, 28752, 28753, 28754, 28756, 28772, 28773, 28781, 28782, 28801, 28802, 28803, 27020, 28813, 27016, 28660, 28659, 28658, 27043, 28533, 27054, 28542, 28362, 28544, 28545, 27053, 27052, 28560, 28562, 28574, 28578, 28580, 28601, 27049, 28613, 28617, 27048, 28630, 28631, 28633, 28634, 28638, 28640, 27046, 28644, 27045, 28650, 28651, 28363, 28344, 27291, 28082, 28019, 27712, 27708, 27697, 28026, 27690, 27661, 28040, 27658, 27636, 27620, 28073, 27613, 27607, 27555, 27599, 27592, 28093, 28102, 28103, 27591, 27586, 28114, 28115, 28117, 28133, 27557, 28137, 28018, 27715, 27802, 27970, 27847, 27849, 27835, 27855, 27856, 27833, 27863, 27866, 27832, 27822, 27872, 27821, 27876, 27818, 27886, 27890, 27810, 27806, 27894, 27897, 27906, 27907, 27909, 27804, 27928, 27932, 27957, 28138, 28145, 28359, 28314, 27417, 27416, 28297, 27415, 28302, 27411, 27410, 28305, 27409, 27408, 27402, 27371, 28312, 27370, 27541, 27360, 28332, 28333, 27356, 28338, 27331, 28341, 28343, 27316, 27299, 28353, 27294, 27293, 27419, 28256, 28237, 28236, 27533, 27528, 27527, 28164, 27519, 28202, 28203, 27513, 27512, 27508, 27501, 27498, 27495, 27435, 27429, 27425, 28221, 28222, 28226, 27420, 28229, 28230, 28231, 28232, 28233, 28234, 28235, 27011

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

191

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 2026-06-21. North Carolina 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

Certified CDFIs

25 certified CDFIs headquartered in North Carolina. CDFI Fund certified list →

Rural LISC

Rural LISC →

Native / tribal

North Carolina is home to two distinct tribal communities with eligible-tract interests. The Eastern Band of Cherokee Indians (EBCI) is a federally recognized tribe with a reservation in Jackson and Swain counties in western North Carolina; EBCI has a Tribal Historic Preservation Office (ebci-nsn.gov/thpo) and should be consulted for nominations in or adjacent to Jackson and Swain counties. The Lumbee Tribe is the largest Native American tribe east of the Mississippi River (approximately 55,000 members), is state-recognized, and is centered in Robeson County — which has 31 eligible tracts and appears in the top-10 county table. Robeson County is not federally recognized, so no formal THPO consultation is legally required; however, the Lumbee Tribal Administration (lumbeetribe.com) has active community development interests in Robeson County and should be engaged directly for nominations in that county. NC Commerce has not published a tribal consultation protocol for the OZ 2.0 process.

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.