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OZ 2.0 | State Resource

South Carolina

Designated · 113 tracts

Last checked 2026-06-16

113

Designated tracts (of 449 eligible)

85

Rural designated — QROF treatment

52

Former OZ 1.0 tracts redesignated

57

Days until designations take effect

How South Carolina chose

Treasury published the final list on October 30, 2026. South Carolina designated 113 of 449 eligible tracts, its full allocation, in 45 of 45 counties with eligible tracts. Designations take effect January 1, 2027 and run through December 31, 2036. Treasury's October list has 4 more eligible tracts here than the April appendix, qualified under its missing-data rules; 2 were designated.

Compared with the eligible tracts it passed over, South Carolina favored former OZ 1.0 tracts, renter-heavy tracts and more populous tracts.

Trait Designated Passed over
Former OZ 1.0 tract 46% 15.8%
Rural (QROF) 75.2% 72.3%
Urban Institute Tier 1 23.9% 18.2%
Median poverty rate 26.5% 24.1%
Median family income, % of area 64.1% 64.4%
Residents of color (mean) 56.5% 55%
Median density, people / sq mi 563 357

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 →

114 OZ 1.0 tracts in South Carolina were not redesignated. They stay OZ 1.0 zones through December 31, 2028, but under Notice 2026-40 new capital after 2026 generally cannot enter them except under a working capital safe harbor plan adopted by December 31, 2026. If a project in one of these tracts is mid-stream, that deadline is the one that matters. The county table below shows where they are. Transition rules →
Record: how South Carolina ran its nomination input process

Nomination process

Community input window closed 2026-06-15. The state is now in internal review.

SC Commerce is coordinating the nomination process on behalf of Governor McMaster and accepts community input via an online submission portal at sccommerce.com/opportunity-zone-submission through June 15, 2026 (extended from the original June 1 deadline). This is one of the most open processes in the country — local governments, economic development organizations, community leaders, and the general public may all submit directly; you do not need a government sponsor. Submitters rank eligible tracts in order of preference and explain why each should be nominated against SC Commerce's four published criteria: (1) potential to attract private investment, (2) alignment with South Carolina's economic development strategy, (3) presence of market-ready infrastructure (industrial sites, utility and transportation networks, and broadband availability), and (4) housing development activity. Note that the housing criterion does not specify affordable housing — if affordability matters to your submission, state it explicitly. No numerical weights or formal rubric document have been published. Regional information meetings were announced but dates had not been confirmed as of the last check; do not wait for a workshop before submitting, as the June 15 deadline is firm. After it closes, SC Commerce will compile a recommended list for the Governor, targeting completion by approximately July 1, 2026. South Carolina may nominate up to 112 of its 445 eligible tracts (25% statutory cap); no per-applicant tract limit has been published.

Map: designated and eligible tracts

Loading 449 eligible tracts…

View on EIG map → Treasury designation files (XLSX) Source: Treasury 2027 QOZ designations (Oct. 30, 2026) · IRS Rev. Proc. 2026-14 · EIG DCI 2023 · FFIEC CRA 2025 · Urban Institute 2026

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
Richland County 9 / 40 1 1 / 9 37,056 Advantage Capital Community Development Fund, LLC; CFBanc Corporation; South Carolina Community Loan Fund; TD Community Development Corporation; Truist Community Development Enterprises, LLC a Domestic Limited Liability Company
Charleston County 6 / 22 — 5 / 4 17,099 Greenline Community Development Fund, LLC; TD Community Development Corporation; The Innovate Fund, LLC; Urban Development Fund, LLC; Wachovia Community Development Enterprises, LLC
Greenville County 6 / 32 — 3 / 7 13,515 —
Spartanburg County 6 / 26 5 1 / 5 23,969 TD Community Development Corporation; Truist Community Development Enterprises, LLC a Domestic Limited Liability Company; Wachovia Community Development Enterprises, LLC
Orangeburg County 5 / 21 5 3 / 4 16,660 Advantage Capital Community Development Fund, LLC
Aiken County 4 / 17 4 0 / 5 14,354 National New Markets Tax Credit Fund, Inc.; Truist Community Development Enterprises, LLC a Domestic Limited Liability Company
Horry County 4 / 19 4 3 / 4 15,556 —
Anderson County 3 / 18 3 2 / 2 8,713 —
Berkeley County 3 / 15 3 2 / 3 13,129 —
Chester County 3 / 10 3 1 / 1 9,053 —
Chesterfield County 3 / 10 3 0 / 3 10,534 —
Darlington County 3 / 13 3 1 / 1 10,453 Coastal Enterprises, Inc.; TD Community Development Corporation
Florence County 3 / 15 3 1 / 5 10,331 —
Lexington County 3 / 16 — 1 / 5 10,168 —
York County 3 / 8 2 1 / 3 13,254 Consortium America, LLC; National Trust Community Investment Corporation
Bamberg County 2 / 5 2 2 / 2 5,657 —
Barnwell County 2 / 6 2 1 / 0 6,882 Banc of America CDE, LLC; Coastal Enterprises, Inc.; National New Markets Fund, LLC; Rural Development Partners LLC
Beaufort County 2 / 9 2 1 / 2 9,154 —
Cherokee County 2 / 6 2 2 / 0 7,447 The Innovate Fund, LLC
Colleton County 2 / 6 2 1 / 1 8,312 —
Dillon County 2 / 8 2 2 / 4 4,862 —
Dorchester County 2 / 8 1 1 / 2 15,830 —
Georgetown County 2 / 6 2 0 / 5 6,096 —
Greenwood County 2 / 6 2 0 / 3 7,535 —
Lancaster County 2 / 6 2 2 / 0 5,439 —
Laurens County 2 / 6 2 0 / 3 7,611 —
Lee County 2 / 5 2 2 / 1 5,468 —
Marion County 2 / 8 2 1 / 1 11,705 —
Marlboro County 2 / 8 2 2 / 0 7,772 AMCREF Community Capital, LLC; MuniStrategies, LLC
Oconee County 2 / 8 2 1 / 1 6,828 —
Pickens County 2 / 9 — 2 / 2 5,480 —
Sumter County 2 / 10 2 2 / 1 5,271 —
Union County 2 / 5 2 0 / 1 5,267 —
Williamsburg County 2 / 8 2 1 / 3 6,638 —
Abbeville County 1 / 1 1 0 / 2 4,422 —
Allendale County 1 / 3 1 0 / 2 3,825 —
Clarendon County 1 / 2 1 1 / 1 4,356 —
Edgefield County 1 / 3 1 0 / 1 3,925 —
Fairfield County 1 / 3 1 1 / 6 3,518 —
Hampton County 1 / 5 1 0 / 1 4,498 —
Jasper County 1 / 4 1 1 / 2 5,464 —
Kershaw County 1 / 4 1 0 / 2 3,054 —
McCormick County 1 / 1 1 0 / 1 1,952 —
Newberry County 1 / 4 1 1 / 0 5,432 TD Community Development Corporation
Saluda County 1 / 4 1 0 / 1 4,114 —

Counties with no designated tracts are listed only if they lost OZ 1.0 tracts. NMTC: CDFI Fund NMTC public data release. 18 distinct CDEs across South Carolina's designated tracts.

Find projects and partners in the designated tracts

Every designated tract in South Carolina, 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.

113 of 113 tracts shown

Download all eligible tracts, national (CSV) →
Tract County Pov. MFI Pop. Rent. Vac. Signals Prior NMTC CDEs
45001950500 Cayce Abbeville County 21.9% 79.6% 4,422 37.6% 5.3%
Rural / QROF
—
45003020100 Aiken County 28.9% 64.8% 5,317 8.4% 12.4%
Rural / QROFCRA-eligibleUI Tier 1
—
45003020402 Rock Hill Aiken County 39.2% 69.2% 1,956 35.2% 28.8%
Rural / QROFNMTC track recordCRA-eligibleHigh vacancy
National New Markets Tax Credit Fund, Inc.; Truist Community Development Enterprises, LLC a Domestic Limited Liability Company $1.9M · 2 deals
45003021001 Coward Aiken County 21.2% 80.3% 4,593 24.7% 15.8%
Rural / QROFHigh vacancy
—
45003021101 Aiken County 22% 84.5% 2,488 35.8% 18.1%
Rural / QROFCRA-eligibleHigh vacancyUI Tier 1
—
45005970500 Allendale County 21% 64.1% 3,825 41.9% 20.2%
Rural / QROFCRA-eligibleHigh vacancyPersistent poverty
—
45007000701 Anderson County 38.7% 36.6% 2,473 66.1% 20.2%
Rural / QROFCRA-eligibleHousing pressureHigh vacancy
—
45007000800 Anderson County 30.4% — 2,479 47% 6.8%
Rural / QROFFormer OZ 1.0CRA-eligible
—
45007012300 Anderson County 30.7% 52.7% 3,761 61.1% 12.9%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureUI Tier 1
—
45009960201 Bamberg County 20% 92.6% 2,456 29.2% 22.6%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyPersistent poverty
—
45009960202 North Charleston Bamberg County 35% 62.9% 3,201 23.7% 27.1%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyPersistent poverty
—
45011970300 Barnwell County 26% 64.8% 3,916 43.1% 18%
Rural / QROFCRA-eligibleHigh vacancy
—
45011970500 Barnwell County 30.4% 74.8% 2,966 19.1% 22.2%
Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHigh vacancy
Banc of America CDE, LLC; Coastal Enterprises, Inc.; National New Markets Fund, LLC; Rural Development Partners LLC $21.4M · 4 deals
45013000100 Beaufort County 22.7% 73.2% 3,827 20.1% 22%
Rural / QROFCRA-eligibleHigh vacancy
—
45013000200 Parker Beaufort County 24.7% 68.8% 5,327 27.9% 11.8%
Rural / QROFFormer OZ 1.0CRA-eligible
—
45015020201 Berkeley County 32.7% 66.7% 3,891 29.3% 21.1%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyUI Tier 1
—
45015020506 Berkeley County 11.2% 69.6% 5,960 35.3% 4.5%
Rural / QROFFormer OZ 1.0CRA-eligibleUI Tier 1
—
45015020712 Wassamasaw SDTSA Berkeley County 17% 69.5% 3,278 19.6% 6.8%
Rural / QROFCRA-eligibleTribal
—
45019000700 Charleston County 41.9% 85% 2,879 89.5% 32.6%
Former OZ 1.0Housing pressureHigh vacancy
—
45019003105 Sumter Charleston County 17.2% 56.1% 3,346 46.8% 9.8%
CRA-eligibleUI Tier 1
—
45019004400 Gantt Charleston County 25.1% 77.8% 2,270 58.5% 18.4%
Former OZ 1.0CRA-eligibleHousing pressureHigh vacancyUI Tier 1
—
45019005300 Charleston County 33.8% 62.2% 4,275 81.1% 12.9%
Former OZ 1.0CRA-eligibleHousing pressureUI Tier 1
—
45019005400 Orangeburg Charleston County 22% 35% 2,845 83.5% 22.5%
Former OZ 1.0NMTC track recordCRA-eligibleHousing pressureHigh vacancy
TD Community Development Corporation
45019005500 Charleston County 39.6% 40.8% 1,484 57.3% 15.2%
Former OZ 1.0NMTC track recordCRA-eligibleHousing pressureHigh vacancy
Greenline Community Development Fund, LLC; The Innovate Fund, LLC; Urban Development Fund, LLC; Wachovia Community Development Enterprises, LLC $8.1M · 4 deals
45021970201 Cherokee County 24.1% 67.7% 4,030 51.7% 10.2%
Rural / QROFFormer OZ 1.0NMTC track recordUI Tier 1
The Innovate Fund, LLC
45021970401 Cherokee County 21.6% 66% 3,417 29.8% 13.5%
Rural / QROFFormer OZ 1.0
—
45023020300 Chester County 35.2% 45.2% 3,396 36% 12.5%
Rural / QROFFormer OZ 1.0CRA-eligible
—
45023020602 Goose Creek Chester County 19.7% 65.7% 3,728 13.7% 10.9%
Rural / QROFCRA-eligible
—
45023021000 Chester County 28.6% 55.7% 1,929 16.8% 9.7%
Rural / QROF
—
45025950102 Berea Chesterfield County 35.3% 57.1% 4,081 39.4% 15.4%
Rural / QROFCRA-eligibleHigh vacancy
—
45025950401 Chesterfield County 14.2% 65.4% 2,435 17.6% 12.5%
Rural / QROFCRA-eligible
—
45025950402 Chesterfield County 17.2% 65.8% 4,018 24% 17%
Rural / QROFCRA-eligibleHigh vacancy
—
45027960500 Clarendon County 30.7% 49.2% 4,356 53% 6.5%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressurePersistent poverty
—
45029970301 Colleton County 30% 39.5% 4,283 43.3% 3.5%
Rural / QROFCRA-eligiblePersistent poverty
—
45029970401 Colleton County 25.2% 42.4% 4,029 22.1% 13.7%
Rural / QROFFormer OZ 1.0CRA-eligiblePersistent poverty
—
45031010600 Darlington County 33.2% 53% 4,428 54.6% 19.2%
Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHigh vacancy
TD Community Development Corporation $3.6M · 1 deal
45031011100 Rock Hill Darlington County 23.3% 89.8% 1,896 46.8% 22%
Rural / QROFHigh vacancyUI Tier 1
—
45031011400 Columbia Darlington County 21.1% 70.2% 4,129 46.5% 18.7%
Rural / QROFNMTC track recordCRA-eligibleHigh vacancyUI Tier 1
Coastal Enterprises, Inc.; TD Community Development Corporation $5.9M · 2 deals
45033970302 Upper South Carolina Pee Dee SDTSA Dillon County 39.4% 35.8% 2,421 58.9% 16.2%
Rural / QROFFormer OZ 1.0CRA-eligibleTribalHousing pressureHigh vacancyPersistent poverty
—
45033970601 Dillon County 27% 76.5% 2,441 34.1% 17.9%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyPersistent poverty
—
45035010200 Dorchester County 33.5% 46% 4,952 28.3% 16.7%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyUI Tier 1
—
45035010813 Dorchester County 28.8% 66.7% 10,878 51% 8.5%
CRA-eligibleUI Tier 1
—
45037970204 Edgefield County 32.4% 49.8% 3,925 47.2% 22.4%
Rural / QROFCRA-eligibleHigh vacancy
—
45039960401 Seneca Fairfield County 16.5% 43% 3,518 64.8% 16.5%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancy
—
45041000400 Florence County 22.2% 89.3% 4,005 26.9% 18.6%
Rural / QROFHigh vacancy
—
45041000700 Florence County 59.1% 41.9% 3,226 77.6% 18.2%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancy
—
45041002600 Florence County 26.5% 94.5% 3,100 51.7% 19.3%
Rural / QROFCRA-eligibleHousing pressureHigh vacancy
—
45043920601 Georgetown County 32.7% 67% 4,451 30.3% 19.4%
Rural / QROFCRA-eligibleHigh vacancy
—
45043920602 Georgetown County 14.3% 62.2% 1,645 22.1% 21%
Rural / QROFCRA-eligibleHigh vacancy
—
45045000900 Greenville County 30.5% 80% 1,457 68.3% 2%
Housing pressureUI Tier 1
—
45045002505 Greenville County 31.6% 48.6% 3,946 47.9% 8.5%
Former OZ 1.0CRA-eligible
—
45045003401 Greenville County 16.8% 55.9% 1,158 29% 3.2%
Former OZ 1.0CRA-eligibleUI Tier 1
—
45045003602 Greenville County 22.5% 58.5% 2,348 37.2% 11.6%
CRA-eligibleUI Tier 1
—
45045003906 Smoaks Greenville County 27.2% 117% 2,869 35.7% 6.5%
Former OZ 1.0
—
45045004400 Greenville County 30.1% 54.1% 1,737 78.2% 9.5%
CRA-eligibleHousing pressureUI Tier 1
—
45047970102 Greenwood County 23% 73% 5,004 20.4% 12.4%
Rural / QROF
—
45047970401 Greenwood County 24.7% 69.2% 2,531 65.1% 2.1%
Rural / QROF
—
45049920201 Hampton County 27.1% 63.4% 4,498 37.3% 11.6%
Rural / QROFCRA-eligiblePersistent poverty
—
45051050600 Horry County 40.6% 35% 5,688 76.5% 13.2%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureUI Tier 1
—
45051050700 North Charleston Horry County 49.4% — 1,967 72.2% 49.1%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancy
—
45051051406 Horry County 24.9% 85.1% 3,826 13.3% 13.1%
Rural / QROF
—
45051070300 Horry County 20.5% 116% 4,075 45.9% 9%
Rural / QROFFormer OZ 1.0CRA-eligibleUI Tier 1
—
45053950301 Jasper County 25.3% 78.2% 5,464 20.3% 15.8%
Rural / QROFFormer OZ 1.0High vacancyPersistent poverty
—
45055970902 Kershaw County 21.9% 62.9% 3,054 24.7% 8.7%
Rural / QROFUI Tier 1
—
45057010700 Lancaster County 27.8% 41.3% 3,394 60.4% 20.9%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancy
—
45057010800 St. Andrews Lancaster County 18.8% 52.2% 2,045 53.4% 19.4%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancy
—
45059920503 Greenville Laurens County 17.3% 59.7% 3,153 68.9% 11.6%
Rural / QROFCRA-eligible
—
45059920600 Laurens County 44% 47.1% 4,458 41.5% 16.9%
Rural / QROFCRA-eligibleHigh vacancy
—
45061920202 Lee County 15.5% 53.8% 2,117 36.9% 24.7%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyPersistent poverty
—
45061920302 Lee County 35.9% 54.5% 3,351 53.2% 16.7%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancyPersistent poverty
—
45063020202 Lexington County 14.1% — 2,602 44.3% 4.3%
Added Oct. 2026
—
45063020300 Lexington County 20.8% 70.1% 4,636 77.8% 8%
Former OZ 1.0UI Tier 1
—
45063020513 Lexington County 23.1% 82.4% 2,930 26.3% 13.6%
CRA-eligible
—
45067950200 Marion County 26.3% 56.7% 6,038 46.2% 13.8%
Rural / QROFCRA-eligiblePersistent poverty
—
45067950600 Marion County 35.6% 37.9% 5,667 39.7% 18.2%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyPersistent poverty
—
45069960100 Pee Dee SDTSA Marlboro County 26.8% 64.1% 2,827 22% 22.3%
Rural / QROFFormer OZ 1.0CRA-eligibleTribalHigh vacancyPersistent poverty
—
45069960302 Pee Dee SDTSA|Lumbee SDTSA Marlboro County 30.5% 75.7% 4,945 27.7% 19.6%
Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleTribalHigh vacancyPersistent poverty
AMCREF Community Capital, LLC; MuniStrategies, LLC $5.7M · 2 deals
45065920300 Seven Oaks McCormick County 23.7% 88.9% 1,952 9.5% 41.4%
Rural / QROFCRA-eligibleHigh vacancy
—
45071950502 Newberry County 27.5% 63.2% 5,432 50.8% 17.9%
Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHigh vacancy
TD Community Development Corporation $3.1M · 1 deal
45073030403 Rock Hill Oconee County 22.9% 71.2% 3,428 38.9% 12.8%
Rural / QROF
—
45073030701 Oconee County 23.1% 95% 3,400 44.7% 13.3%
Rural / QROFFormer OZ 1.0UI Tier 1
—
45075010200 Santee SDTSA Orangeburg County 27.4% 56.5% 3,930 25.2% 27.9%
Rural / QROFFormer OZ 1.0CRA-eligibleTribalHigh vacancyPersistent poverty
—
45075010400 Orangeburg County 17.4% 63.1% 3,434 21.2% 18.3%
Rural / QROFCRA-eligibleHigh vacancyPersistent poverty
—
45075011100 Orangeburg County 33.9% 64.7% 3,014 39.7% 26.9%
Rural / QROFNMTC track recordCRA-eligibleHigh vacancyPersistent poverty
Advantage Capital Community Development Fund, LLC
45075011300 Orangeburg County 64% 32.5% 2,957 82.5% 20.8%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancyPersistent poverty
—
45075011400 Orangeburg County 33.5% 46.5% 3,325 59.2% 24.1%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancyPersistent poverty
—
45077010805 Pickens County 27.2% 67.6% 2,630 40.6% 15.2%
Former OZ 1.0High vacancy
—
45077010806 Pickens County 27.3% 71.4% 2,850 30.8% 7.1%
Former OZ 1.0CRA-eligible
—
45079001300 Richland County 28.8% 61.5% 1,280 47.3% 32.5%
NMTC track recordCRA-eligibleHigh vacancy
South Carolina Community Loan Fund
45079001600 Richland County 24.9% 117.8% 2,094 82.3% 17%
Housing pressureHigh vacancyUI Tier 1
—
45079002800 Richland County 74.3% 28.6% 7,692 91.8% 27%
NMTC track recordCRA-eligibleHousing pressureHigh vacancy
CFBanc Corporation; Truist Community Development Enterprises, LLC a Domestic Limited Liability Company $18.0M · 2 deals
45079003100 Richland County 69.4% — 3,070 95.7% 24.1%
NMTC track recordCRA-eligibleHousing pressureHigh vacancy
TD Community Development Corporation $14.4M · 1 deal
45079010803 Richland County 18.5% 63.3% 1,901 34.3% 4.6%
Former OZ 1.0CRA-eligible
—
45079011304 Richland County 17.3% — 5,717 58.2% 1.8%
Housing pressureAdded Oct. 2026
—
45079011608 Richland County 14.8% 57.5% 7,107 49.3% 4.5%
CRA-eligible
—
45079011702 Richland County 25.2% 58.2% 3,261 43.5% 12.3%
NMTC track recordCRA-eligible
Advantage Capital Community Development Fund, LLC; TD Community Development Corporation $12.1M · 2 deals
45079012000 Richland County 25.3% 78.7% 4,934 17.1% 20.4%
Rural / QROFHigh vacancy
—
45081960202 Saluda County 28.1% 53.3% 4,114 42.5% 9.2%
Rural / QROFCRA-eligible
—
45083020702 Spartanburg County 30.3% 77.4% 2,476 42% 8.8%
Rural / QROFFormer OZ 1.0NMTC track recordUI Tier 1
TD Community Development Corporation $24.0M · 1 deal
45083021001 Spartanburg County 40.3% 55.2% 2,612 74.7% 4.8%
Rural / QROFNMTC track recordCRA-eligibleHousing pressure
Truist Community Development Enterprises, LLC a Domestic Limited Liability Company; Wachovia Community Development Enterprises, LLC $15.2M · 2 deals
45083021600 Spartanburg County 23.1% 55.5% 3,341 54.6% 18.8%
Rural / QROFCRA-eligibleHousing pressureHigh vacancy
—
45083022202 Spartanburg County 21.3% 95.3% 3,930 26.4% 12.6%
Rural / QROFUI Tier 1
—
45083023302 Powdersville Spartanburg County 28.2% 56.7% 6,274 66.4% 8.8%
CRA-eligibleUI Tier 1
—
45083023602 Spartanburg County 14.9% 65.1% 5,336 40.5% 15.5%
Rural / QROFHigh vacancy
—
45085001100 Florence Sumter County 35.3% 72.5% 3,325 29.2% 20.8%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancy
—
45085001300 Sumter County 41.8% 58.5% 1,946 65.6% 22.9%
Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressureHigh vacancy
—
45087030200 Union County 40.7% 56.4% 2,511 61% 17.4%
Rural / QROFCRA-eligibleHigh vacancy
—
45087030402 Union County 34.5% 46.7% 2,756 21.6% 14.8%
Rural / QROFCRA-eligible
—
45089970300 Williamsburg County 25.3% 73.6% 4,103 31.8% 22.1%
Rural / QROFCRA-eligibleHigh vacancyPersistent poverty
—
45089970601 Williamsburg County 25.3% 76.5% 2,535 22.4% 16.7%
Rural / QROFFormer OZ 1.0High vacancyPersistent poverty
—
45091060501 York County 35.7% — 3,608 75.5% 20%
Former OZ 1.0NMTC track recordCRA-eligibleHousing pressureHigh vacancyUI Tier 1
Consortium America, LLC; National Trust Community Investment Corporation $1.1M · 2 deals
45091061601 Brookdale York County 18% 67.4% 3,403 36.5% 10.7%
Rural / QROFCRA-eligible
—
45091061602 York County 14.7% 53.1% 6,243 28.6% 13.9%
Rural / QROFCRA-eligible
—

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

84

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 →

12

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 →

62

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 →

307

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: Columbia, Greenville, Charleston, North Charleston, Spartanburg and 197 more

ZIP codes: 29611, 29203, 29605, 29405, 29624 and 259 more

See all 202 cities and 264 ZIP codes

All cities:

Columbia, Greenville, Charleston, North Charleston, Spartanburg, Anderson, Rock Hill, Orangeburg, Myrtle Beach, Chester, Sumter, Georgetown, Hanahan, Summerville, Saint Stephen, Conway, Darlington, Laurens, Florence, Richburg, Ladson, Gaston, Marion, Beaufort, Moncks Corner, Bennettsville, Aiken, Batesburg, Saint George, Greer, Hartsville, Lexington, Mullins, Starr, Piedmont, Yemassee, Belton, Bonneau, Union, Goose Creek, Graniteville, Ridgeland, Lancaster, Johnston, Great Falls, Nichols, Greenwood, Reevesville, Seabrook, Harleyville, Neeses, Saluda, Hollywood, Pelion, Iva, Gaffney, Lynchburg, Latta, Loris, Rembert, Holly Hill, York, Smoaks, West Columbia, Clinton, Vance, Wagener, Walterboro, Warrenville, Cameron, Branchville, Cross, Williston, Boiling Springs, Blackstock, Bishopville, Winnsboro, Andrews, Timmonsville, North Augusta, Dillon, Dorchester, Edgefield, Easley, Eutawville, Springfield, Edgemoor, Fort Lawn, Startex, Rains, Shaw Afb, Norway, Pinewood, Pineville, Whitmire, Pineland, Pageland, Pamplico, Pickens, Pendleton, Ravenel, Windsor, Parris Island, Society Hill, Simpsonville, Woodruff, Sheldon, Wellford, Scranton, Wedgefield, Santee, Tatum, Tillman, Salley, Travelers Rest, Saint Matthews, Saint Helena Island, Trenton, Troy, Russellville, Swansea, Ruffin, Una, Slater, Sellers, Varnville, Ridge Spring, Sharon, Ward, Ridgeway, Abbeville, North, Early Branch, Conestee, Coosawhatchie, Cordesville, Cordova, Coward, Duncan, Effingham, Cleveland, Ehrhardt, Elko, Elliott, Elloree, Estill, Fountain Inn, Clio, Clemson, Gloverville, Camden, Bamberg, Beech Island, Bethune, Blenheim, Bowman, Buffalo, Carlisle, Chesnee, Cassatt, Catawba, Central, Chappells, Charleston Afb, Cheraw, Garnett, Gray Court, Ninety Six, Manning, Leesville, Liberty, Lobeco, Lodge, Luray, Lyman, Marietta, Lamar, Mayesville, Mc Coll, Monetta, Mountville, Nesmith, Newberry, Adams Run, Lake City, Green Sea, Honea Path, Gresham, Grover, Hamer, Heath Springs, Hemingway, Hilton Head Island, Horatio, Kingstree, Huger, Irmo, Jamestown, Johnsonville, Kershaw, Kinards, Langley

All ZIP codes:

29611, 29203, 29605, 29405, 29624, 29406, 29730, 29115, 29601, 29303, 29204, 29706, 29210, 29621, 29617, 29150, 29440, 29577, 29410, 29506, 29526, 29571, 29479, 29201, 29512, 29360, 29205, 29461, 29223, 29053, 29729, 29456, 29209, 29501, 29486, 29006, 29550, 29208, 29445, 29301, 29306, 29431, 29418, 29532, 29403, 29153, 29477, 29945, 29801, 29073, 29651, 29673, 29684, 29829, 29627, 29625, 29720, 29906, 29936, 29574, 29379, 29832, 29824, 29437, 29803, 29565, 29841, 29448, 29432, 29851, 29853, 29902, 29940, 29436, 29714, 29449, 29745, 29471, 29536, 29712, 29655, 29650, 29646, 29481, 29640, 29488, 29609, 29510, 29607, 29581, 29569, 29485, 29163, 29325, 29055, 29161, 29164, 29048, 29170, 29180, 29146, 29138, 29080, 29316, 29014, 29030, 29059, 29118, 29340, 29128, 29010, 29123, 29107, 29067, 29626, 29704, 29690, 29671, 29069, 29063, 29683, 29105, 29062, 29630, 29681, 29070, 29636, 29104, 29649, 29644, 29645, 29102, 29635, 29648, 29631, 29082, 29666, 29081, 29652, 29721, 29654, 29657, 29661, 29670, 29370, 29728, 29926, 29018, 29905, 29912, 29916, 29918, 29920, 29922, 29928, 29856, 29931, 29932, 29934, 29009, 29941, 29943, 29944, 29861, 29020, 29058, 29039, 29731, 29112, 29732, 29742, 29047, 29046, 29805, 29826, 29848, 29828, 29037, 29032, 29834, 29031, 29842, 29847, 29108, 29606, 29620, 29468, 29447, 29220, 29218, 29450, 29453, 29217, 29212, 29470, 29290, 29211, 29475, 29476, 29206, 29178, 29169, 29168, 29240, 29302, 29505, 29407, 29378, 29365, 29385, 29388, 29355, 29404, 29341, 29334, 29434, 29412, 29415, 29419, 29420, 29426, 29323, 29321, 29166, 29516, 29113, 29589, 29130, 29578, 29579, 29580, 29129, 29583, 29588, 29591, 29137, 29592, 29593, 29594, 29125, 29377, 29610, 29116, 29135, 29570, 29520, 29541, 29525, 29160, 29527, 29530, 29154, 29152, 29540, 29545, 29142, 29546, 29547, 29551, 29554, 29555, 29556, 29560, 29003

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

88

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

South Carolina Department of Commerce (SC Commerce)

https://www.sccommerce.com/opportunity-zone

oz@sccommerce.com

Certified CDFIs

21 certified CDFIs headquartered in South Carolina. CDFI Fund certified list →

Rural LISC

Rural LISC →

Native / tribal

The Catawba Indian Nation is a federally recognized tribe with a reservation in York County, South Carolina. York County is in the Greenville-Charlotte metro area; if eligible tracts exist in or near York County, contact the Catawba Nation tribal government (catawbaindian.com) before submitting a nomination. SC Commerce has not published a tribal consultation protocol for the OZ 2.0 process.

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.