West Virginia
Last checked 2026-06-16
52
Designated tracts (of 208 eligible)
52
Rural designated — QROF treatment
23
Former OZ 1.0 tracts redesignated
57
Days until designations take effect
How West Virginia chose
Treasury published the final list on October 30, 2026. West Virginia designated 52 of 208 eligible tracts, its full allocation, in 32 of 49 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, West Virginia favored former OZ 1.0 tracts, tracts with more residents of color and renter-heavy tracts.
| Trait | Designated | Passed over |
|---|---|---|
| Former OZ 1.0 tract | 44.2% | 12.2% |
| Rural (QROF) | 100% | 100% |
| Urban Institute Tier 1 | 13.5% | 9% |
| Median poverty rate | 24.5% | 26% |
| Median family income, % of area | 70.6% | 73.7% |
| Residents of color (mean) | 15.5% | 11.7% |
| Median density, people / sq mi | 882 | 165 |
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 West Virginia ran its nomination input process
Nomination process
Community input window closed 2026-07-01. The state is now in internal review.
Map: designated and eligible tracts
Loading 208 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 |
|---|---|---|---|---|---|
| Berkeley County | 5 / 5 | 5 | 3 / 0 | 24,204 | National New Markets Tax Credit Fund, Inc.; National Trust Community Investment Corporation |
| Jefferson County | 4 / 4 | 4 | 4 / 2 | 14,509 | — |
| Kanawha County | 4 / 20 | 4 | 2 / 5 | 9,114 | Chase New Markets Corporation |
| Monongalia County | 4 / 12 | 4 | 1 / 5 | 12,717 | — |
| Cabell County | 2 / 16 | 2 | 1 / 1 | 2,585 | CNC Development Corporation, Inc.; WesBanco Bank Community Development Corp.; West Virginia Community Development Loan Fund, Inc., The |
| Greenbrier County | 2 / 7 | 2 | 1 / 3 | 6,672 | — |
| Harrison County | 2 / 6 | 2 | 1 / 0 | 4,942 | CAHEC New Markets, LLC |
| Jackson County | 2 / 3 | 2 | 1 / 1 | 9,560 | — |
| Mercer County | 2 / 5 | 2 | 1 / 2 | 6,084 | HARBOR BANKSHARES CORPORATION |
| Ohio County | 2 / 7 | 2 | 1 / 0 | 2,629 | National Trust Community Investment Corporation; RBC Community Development, LLC; WesBanco Bank Community Development Corp. |
| Wood County | 2 / 7 | 2 | 1 / 1 | 4,167 | — |
| Boone County | 1 / 3 | 1 | 0 / 1 | 2,530 | — |
| Braxton County | 1 / 3 | 1 | 0 / 0 | 4,742 | — |
| Brooke County | 1 / 3 | 1 | 0 / 0 | 2,035 | — |
| Calhoun County | 1 / 2 | 1 | 0 / 0 | 3,113 | — |
| Hampshire County | 1 / 3 | 1 | 1 / 1 | 2,829 | — |
| Hancock County | 1 / 2 | 1 | 1 / 0 | 3,097 | WesBanco Bank Community Development Corp. |
| Lewis County | 1 / 2 | 1 | 0 / 0 | 2,404 | — |
| Marshall County | 1 / 4 | 1 | 0 / 1 | 957 | — |
| McDowell County | 1 / 8 | 1 | 0 / 0 | 1,871 | — |
| Mineral County | 1 / 1 | 1 | 0 / 0 | 1,994 | — |
| Mingo County | 1 / 7 | 1 | 0 / 2 | 2,961 | — |
| Morgan County | 1 / 1 | 1 | 0 / 1 | 2,398 | — |
| Nicholas County | 1 / 3 | 1 | 0 / 3 | 1,349 | — |
| Pocahontas County | 1 / 2 | 1 | 0 / 0 | 1,722 | — |
| Putnam County | 1 / 1 | 1 | 0 / 0 | 5,663 | — |
| Raleigh County | 1 / 11 | 1 | 0 / 2 | 5,369 | — |
| Roane County | 1 / 2 | 1 | 0 / 0 | 2,103 | — |
| Summers County | 1 / 3 | 1 | 1 / 0 | 1,452 | — |
| Upshur County | 1 / 2 | 1 | 1 / 1 | 3,823 | — |
| Wayne County | 1 / 4 | 1 | 1 / 0 | 1,771 | — |
| Wyoming County | 1 / 5 | 1 | 1 / 0 | 4,786 | AMCREF Community Capital, LLC; West Virginia Community Development Loan Fund, Inc., The |
| Marion County | 0 / 5 | — | 0 / 2 | — | — |
| Mason County | 0 / 3 | — | 0 / 1 | — | — |
| Randolph County | 0 / 1 | — | 0 / 1 | — | — |
| Taylor County | 0 / 1 | — | 0 / 1 | — | — |
| Tyler County | 0 / 1 | — | 0 / 1 | — | — |
| Wetzel County | 0 / 1 | — | 0 / 1 | — | — |
Counties with no designated tracts are listed only if they lost OZ 1.0 tracts. NMTC: CDFI Fund NMTC public data release. 10 distinct CDEs across West Virginia's designated tracts.
Find projects and partners in the designated tracts
Every designated tract in West Virginia, 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.
52 of 52 tracts shown
Download all eligible tracts, national (CSV) →| Tract | County | Pov. | MFI | Pop. | Rent. | Vac. | Signals | Prior NMTC CDEs |
|---|---|---|---|---|---|---|---|---|
| 54003971402 | Berkeley County | 23.3% | 81.3% | 6,141 | 37.8% | 3.1% | Rural / QROFCRA-eligible | — |
| 54003971500 Beckley | Berkeley County | 28.7% | 44.2% | 3,519 | 60.2% | 5.6% | Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressure | — |
| 54003971600 Bluefield | Berkeley County | 25.6% | 67.4% | 5,147 | 60.4% | 7.1% | Rural / QROFFormer OZ 1.0NMTC track recordUI Tier 1 | National Trust Community Investment Corporation $6.8M · 1 deal |
| 54003971700 Charles Town | Berkeley County | 10.9% | 65.8% | 5,386 | 39.2% | 7.9% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleUI Tier 1 | National New Markets Tax Credit Fund, Inc. $1.9M · 1 deal |
| 54003972002 | Berkeley County | 22% | 86.4% | 4,011 | 17.7% | 0% | Rural / QROF | — |
| 54005958501 | Boone County | 22% | 78.2% | 2,530 | 7.3% | 30.1% | Rural / QROFHigh vacancy | — |
| 54007967900 Huntington | Braxton County | 25% | 65% | 4,742 | 24.4% | 23.1% | Rural / QROFCRA-eligibleHigh vacancyPersistent poverty | — |
| 54009031700 | Brooke County | 22.3% | 86.3% | 2,035 | 19.8% | 27.3% | Rural / QROFHigh vacancy | — |
| 54011000600 | Cabell County | 52.3% | 65.5% | 1,354 | 94.3% | 18.4% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHousing pressureHigh vacancy | WesBanco Bank Community Development Corp.; West Virginia Community Development Loan Fund, Inc., The $4.9M · 2 deals |
| 54011000900 | Cabell County | 27.9% | 59.2% | 1,231 | 43.1% | 21.7% | Rural / QROFNMTC track recordCRA-eligibleHigh vacancyUI Tier 1 | CNC Development Corporation, Inc. $9.8M · 1 deal |
| 54013962600 | Calhoun County | 35.6% | 58.1% | 3,113 | 17.9% | 14.1% | Rural / QROFCRA-eligiblePersistent poverty | — |
| 54025950101 | Greenbrier County | 21.1% | 93.8% | 1,967 | 33.1% | 11.3% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
| 54025950402 | Greenbrier County | 21.4% | 93.6% | 4,705 | 21.1% | 6.7% | Rural / QROF | — |
| 54027968202 | Hampshire County | 20.9% | 70.6% | 2,829 | 8.1% | 14.3% | Rural / QROFFormer OZ 1.0 | — |
| 54029021300 Beckley | Hancock County | 21.7% | 88.5% | 3,097 | 28.9% | 15% | Rural / QROFFormer OZ 1.0NMTC track recordHigh vacancy | WesBanco Bank Community Development Corp. |
| 54033030100 | Harrison County | 34.1% | 105.5% | 2,822 | 62.1% | 20% | Rural / QROFFormer OZ 1.0NMTC track recordHousing pressureHigh vacancy | CAHEC New Markets, LLC |
| 54033030300 | Harrison County | 25% | 70.4% | 2,120 | 40.9% | 9.2% | Rural / QROF | — |
| 54035963300 | Jackson County | 32.1% | 93.7% | 5,130 | 29.6% | 5.9% | Rural / QROFFormer OZ 1.0 | — |
| 54035963600 | Jackson County | 23.2% | 98.1% | 4,430 | 37.6% | 14.2% | Rural / QROFCRA-eligible | — |
| 54037972401 | Jefferson County | 11.4% | 65.2% | 2,810 | 34.6% | 7.3% | Rural / QROFFormer OZ 1.0CRA-eligibleUI Tier 1 | — |
| 54037972402 | Jefferson County | 16% | 65% | 4,254 | 22.2% | 8% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
| 54037972505 | Jefferson County | 6.3% | 48% | 2,512 | 40.8% | 15.9% | Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyUI Tier 1 | — |
| 54037972506 | Jefferson County | 4.9% | 69.1% | 4,933 | 36.1% | 1.7% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
| 54039000800 | Kanawha County | 28.8% | 47.8% | 1,477 | 72.8% | 35.8% | Rural / QROFFormer OZ 1.0Housing pressureHigh vacancy | — |
| 54039000900 | Kanawha County | 51.7% | 39.5% | 1,231 | 90.1% | 14.2% | Rural / QROFFormer OZ 1.0NMTC track recordHousing pressure | Chase New Markets Corporation $10.8M · 1 deal |
| 54039001100 | Kanawha County | 21% | 92% | 5,262 | 46.7% | 13.2% | Rural / QROFUI Tier 1 | — |
| 54039012900 | Kanawha County | 10.3% | 68.9% | 1,144 | 51.9% | 14.3% | Rural / QROFCRA-eligibleHousing pressure | — |
| 54041967400 | Lewis County | 24.4% | 73.5% | 2,404 | 47.2% | 21.7% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 54051020500 | Marshall County | 34.7% | 84% | 957 | 36.3% | 14.2% | Rural / QROFCRA-eligible | — |
| 54047953800 | McDowell County | 28.2% | 37.5% | 1,871 | 14.7% | 31.3% | Rural / QROFCRA-eligibleHigh vacancyPersistent poverty | — |
| 54055001900 | Mercer County | 20.5% | 90.2% | 1,544 | 34.1% | 23.4% | Rural / QROFNMTC track recordCRA-eligibleHigh vacancy | HARBOR BANKSHARES CORPORATION $4.3M · 1 deal |
| 54055002300 | Mercer County | 21.1% | 82.7% | 4,540 | 28.8% | 12.9% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
| 54057010700 Parkersburg | Mineral County | 21.4% | 88.3% | 1,994 | 20.4% | 22.4% | Rural / QROFHigh vacancy | — |
| 54059957300 | Mingo County | 29.2% | 63.1% | 2,961 | 31.6% | 18.4% | Rural / QROFCRA-eligibleHigh vacancyPersistent poverty | — |
| 54061010101 Huntington | Monongalia County | 66.3% | 113.2% | 1,566 | 89% | 39.4% | Rural / QROFHousing pressureHigh vacancy | — |
| 54061010104 Huntington | Monongalia County | 46.8% | 29.9% | 2,928 | 87.1% | 14% | Rural / QROFFormer OZ 1.0Housing pressure | — |
| 54061010700 | Monongalia County | 36.9% | 72.3% | 3,616 | 65.9% | 6.3% | Rural / QROFHousing pressure | — |
| 54061011602 | Monongalia County | 23% | 122.9% | 4,607 | 39.2% | 5.3% | Rural / QROF | — |
| 54065970900 | Morgan County | 17.6% | 67.9% | 2,398 | 9.7% | 40.2% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 54067950500 Red Jacket | Nicholas County | 30.8% | 73.3% | 1,349 | 21.3% | 50.8% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 54069002600 | Ohio County | 29.8% | 70.7% | 1,831 | 36.5% | 29.8% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 54069002700 | Ohio County | 41.9% | — | 798 | 91.7% | 16.1% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHousing pressureHigh vacancyUI Tier 1 | National Trust Community Investment Corporation; RBC Community Development, LLC; WesBanco Bank Community Development Corp. $49.5M · 3 deals |
| 54075960201 | Pocahontas County | 35.9% | 53.3% | 1,722 | 19.7% | 37.1% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 54079020500 Morgantown | Putnam County | 24.5% | 91.7% | 5,663 | 30.5% | 7.5% | Rural / QROF | — |
| 54081001400 | Raleigh County | 30.2% | 79.8% | 5,369 | 22.3% | 8.2% | Rural / QROF | — |
| 54087962901 | Roane County | 15.7% | 69.2% | 2,103 | 19.6% | 25.4% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 54089000700 | Summers County | 40.6% | 63.3% | 1,452 | 40.3% | 32.7% | Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancy | — |
| 54097966800 | Upshur County | 27.2% | 73.6% | 3,823 | 32.8% | 7.4% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
| 54099005200 Huntington | Wayne County | 23.8% | 80% | 1,771 | 27.1% | 11% | Rural / QROFFormer OZ 1.0CRA-eligible | — |
| 54107000701 Charleston | Wood County | 38.8% | 66.5% | 2,712 | 49% | 18.8% | Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancy | — |
| 54107000901 | Wood County | 23.4% | 62.6% | 1,455 | 41% | 11.6% | Rural / QROF | — |
| 54109003100 | Wyoming County | 14.3% | 64.1% | 4,786 | 21.5% | 19.4% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleHigh vacancy | AMCREF Community Capital, LLC; West Virginia Community Development Loan Fund, Inc., The $38.5M · 3 deals |
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
56
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 →
8
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 →
34
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 →
135
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: Huntington, Wheeling, Parkersburg, Charles Town, Morgantown and 212 more
ZIP codes: 25701, 25705, 25703, 26003, 25704 and 257 more
See all 217 cities and 262 ZIP codes
All cities:
Huntington, Wheeling, Parkersburg, Charles Town, Morgantown, Welch, Iaeger, Northfork, Logan, Fairmont, Beckley, Martinsburg, Delbarton, Williamson, Clay, Dunbar, Diana, Kiahsville, Davy, Dingess, Springfield, Spencer, South Charleston, Summersville, Duck, Elkhorn, Dunlow, Eckman, Elbert, Kyle, Paw Paw, Genoa, Romney, Holden, Richwood, Procious, Harts, Ranson, Ranger, Erbacon, Lenore, Charleston, Matewan, Bickmore, Birch River, Clendenin, Bluefield, Bomont, War, Camden On Gauley, Webster Springs, Green Spring, Tunnelton, Clarksburg, Thornton, Moorefield, Raleigh, Quinwood, Moundsville, Points, Mount Zion, Mohawk, North Matewan, Naoma, Naugatuck, Nebo, Premier, Omar, Newhall, Pineville, Newton, Paynesville, New Cumberland, New Richmond, Orma, Parsons, Newburg, Newtown, Newell, Panther, Pageton, Peach Creek, Accoville, Raysal, Wharton, Thorpe, Twilight, Upperglade, Varney, Warriormine, Wayne, Weston, Wharncliffe, White Sulphur Springs, Switzer, Whitesville, Whitman, Widen, Wilcoe, Wilkinson, Williamsburg, Wilsondale, Wyoming, Terra Alta, Switchback, Red Jacket, Saint Albans, Reedsville, Renick, Rock Creek, Rock View, Roderfield, Rosedale, Rowlesburg, Rupert, Sandstone, Sutton, Millstone, Saxon, Shenandoah Junction, Slanesville, Sophia, Spring Dale, Squire, Stollings, Moatsville, Lewisburg, Midway, Charmco, Chester, Chloe, Clear Creek, Coal City, Colcord, Cora, Cowen, Crab Orchard, Crawley, Cucumber, Dille, Dixie, Dorothy, Drennen, Dry Creek, East Lynn, Edgarton, Fenwick, Fort Gay, Chauncey, Chapmanville, Meadow Creek, Brenton, Amherstdale, Anawalt, Arnett, Arnoldsburg, Artie, Augusta, Avondale, Baisden, Bartley, Beaver, Benwood, Berwind, Big Creek, Big Sandy, Bim, Blair, Bob White, Bolt, Breeden, Frametown, Gary, Gilbert, Glen, Keslers Cross Lanes, Kimball, Kingwood, Kistler, Leslie, Levels, Alderson, Little Birch, Lizemores, Looneyville, Lyburn, Mabscott, Mac Arthur, Madison, Man, Matheny, Maybeury, Maysel, Meadow Bridge, Kermit, Kearneysville, Jesse, Great Cacapon, Glen Daniel, Glen Fork, Glen White, Gordon, Grafton, Grantsville, Granville, Grassy Meadows, Green Sulphur Springs, Jenkinjones, Hacker Valley, Hensley, Hinton, Independence, Indore, Isaban, Ivydale, Jane Lew, Yolyn
All ZIP codes:
25701, 25705, 25703, 26003, 25704, 24801, 26101, 24844, 25414, 25661, 25043, 25670, 24868, 26554, 25801, 26505, 25601, 25030, 26104, 25045, 25276, 25063, 25019, 25064, 26203, 25678, 25164, 26208, 25676, 25702, 25387, 25309, 25401, 25404, 26261, 25434, 25438, 25511, 25517, 25524, 25671, 25534, 25557, 25625, 26217, 24701, 26444, 24892, 24855, 26555, 26651, 24831, 24830, 24829, 26440, 24828, 26722, 26610, 26757, 26288, 26763, 26301, 25725, 25726, 25727, 25728, 25729, 25755, 25772, 25710, 25711, 26629, 26623, 25773, 25774, 26617, 25775, 26764, 25776, 26636, 25724, 25723, 25707, 25709, 26704, 25712, 25713, 26675, 26667, 25714, 25708, 25715, 25722, 25706, 25716, 25717, 25718, 25777, 25719, 25720, 25721, 26222, 26601, 25778, 25779, 25981, 25984, 25985, 25986, 26031, 26034, 26041, 26425, 26410, 26047, 26050, 26405, 26102, 26378, 26374, 26354, 26147, 26151, 26202, 26206, 26287, 25977, 26452, 25972, 26501, 26266, 25813, 25817, 26547, 26537, 26534, 26506, 25823, 25827, 25844, 25966, 25845, 25849, 25871, 25873, 25878, 25911, 25921, 25951, 25958, 25976, 25653, 25699, 25007, 24888, 24894, 24895, 24898, 24901, 24910, 24931, 24943, 24966, 24986, 24991, 25008, 24884, 25021, 25022, 25028, 25044, 25048, 25059, 25060, 25062, 25088, 25093, 25111, 24887, 24881, 25696, 24849, 24808, 24811, 24813, 24815, 24816, 24818, 24826, 24836, 24843, 24846, 24848, 24853, 24880, 24860, 24861, 24862, 24866, 24867, 24871, 24872, 24873, 24874, 24878, 24879, 25113, 25125, 25130, 25639, 25570, 25606, 25607, 25608, 25612, 25614, 25621, 25628, 25632, 25635, 25638, 25646, 25133, 25647, 25651, 25652, 25654, 25666, 25672, 25674, 25685, 25686, 25688, 25692, 25514, 25512, 25508, 25505, 25140, 25141, 25174, 25177, 25180, 25204, 25208, 25209, 25211, 25234, 25235, 25259, 25261, 25266, 25268, 25302, 25303, 25422, 25430, 25431, 25437, 25442, 25444, 26836
Look up a specific tract (FFIEC) → Source: FFIEC Census Flat File 2026, joined to IRS Rev. Proc. 2026-14 eligible tracts.
21
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
14 certified CDFIs headquartered in West Virginia. CDFI Fund certified list →
USDA Rural Development
USDA RD West Virginia State Office →RCAP Regional Partner
Southeast Rural Community Assistance Project (SERCAP) →Rural LISC
Rural LISC →Native / tribal
West Virginia has no federally recognized tribes with current in-state reservations. The Appalachian region has significant Native American cultural and historical connections — the Cherokee Nation (OK) and Shawnee Tribe (OK) both have historic ties to West Virginia territory. For OZ 2.0 purposes, no formal tribal consultation protocol has been published by WVDED. If your jurisdiction has documented Native American archaeological or cultural sites, contact the West Virginia State Historic Preservation Office (WVSHPO) at wvculture.org/shpo 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.