LNE Group, twenty-five years, 2002 to 2027
Opportunity Zones 2.0 · West Virginia

West Virginia's OZ 2.0 nominations

What changed and where opportunities are emerging

Reviewed October 27, 2026Designations take effect January 1, 2027

West Virginia has nominated 52 census tracts across XX counties for the next round of Opportunity Zones. The selections offer an early look at where communities, developers, and investors can begin planning for the program's next decade.

Governor Patrick Morrisey submitted West Virginia's nominations to the U.S. Treasury on confirmed submission date. The full list of nominated tracts, organized by county and rural status, is available below.

01

The numbers at a glance

Total nominated tracts
52
Total nominated tracts
Counties represented
XX
Counties represented
Rural tracts (100% of nominations)
52
Rural tracts (100% of nominations)
Non-rural tracts
0
Non-rural tracts
Tracts than West Virginia's OZ 1.0 map, a reduction of 5%
3 fewer
Tracts than West Virginia's OZ 1.0 map, a reduction of 5%
Counties receiving their first OZ nomination
XX
Counties receiving their first OZ nomination

West Virginia's nomination allocation was based on 208 eligible census tracts. Federal rules allow states to nominate up to 25% of eligible tracts, giving West Virginia a maximum of 52 nominations.

The nominations remain subject to Treasury certification. If certified in 2026, the new designations will take effect January 1, 2027, and run through December 31, 2036.

02

What happens next?

Treasury generally has 30 days after receiving a nomination to review and certify it. For nominations received October 28, that review period would end November 27, unless extended by Treasury for an additional 30 days.

03

How does the new map compare with OZ 1.0?

West Virginia's original program included 55 designated tracts across 30 counties. With 52 nominations in the new round, West Virginia's next map would contain 3 fewer tracts, a reduction of 5%.

The new program uses narrower eligibility criteria. The resulting map also reflects updated Census data and the state's selection of eligible communities.

West Virginia's original OZ designations remain in effect through December 31, 2028, creating a two-year overlap with the new designations. However, the overlap does not mean that every new project in an original tract will qualify after 2026. Acquisition dates and federal transition rules matter.

04

Where are West Virginia's nominations located?

A total of XX counties received at least one OZ 2.0 nomination, compared with 30 counties under the original program. Counties X, X, and X recorded the largest numerical increases. X, X, and X counties received nominations after having no designated tracts under OZ 1.0.

The table below compares the number of nominated and previously designated tracts in each county.

20 of 20 rows
CountyOZ 2.0 nominationsOZ 1.0 designationsChange in number% change
County 1XXXXXXXX%
County 2XXXXXXXX%
County 3XXXXXXXX%
County 4XXXXXXXX%
County 5XXXXXXXX%
County 6XXXXXXXX%
County 7XXXXXXXX%
County 8XXXXXXXX%
County 9XXXXXXXX%
County 10XXXXXXXX%
County 11XXXXXXXX%
County 12XXXXXXXX%
County 13XXXXXXXX%
County 14XXXXXXXX%
County 15XXXXXXXX%
County 16XXXXXXXX%
County 17XXXXXXXX%
County 18XXXXXXXX%
County 19XXXXXXXX%
County 20XXXXXXXX%

Counties with no original OZ designations are marked "New" in the percentage-change column. Sample rows. The county data replaces these.

05

Which counties have the most nominations?

These five counties account for XX% of West Virginia's nominated tracts.

RankCountyOZ 2.0 nominationsOZ 1.0 designationsChange in number
1CountyXXXXXX
2CountyXXXXXX
3CountyXXXXXX
4CountyXXXXXX
5CountyXXXXXX
06

West Virginia's nominations

The following is a list of all 52 OZ 2.0 nominations across the state:

52 of 52 rows
CountyCensus tractType
County 1XXXXXXXXXXXRural
County 1XXXXXXXXXXXRural
County 2XXXXXXXXXXXRural
County 2XXXXXXXXXXXRural
County 3XXXXXXXXXXXRural
County 3XXXXXXXXXXXRural
County 4XXXXXXXXXXXRural
County 4XXXXXXXXXXXRural
County 5XXXXXXXXXXXRural
County 5XXXXXXXXXXXRural
County 6XXXXXXXXXXXRural
County 6XXXXXXXXXXXRural
County 7XXXXXXXXXXXRural
County 7XXXXXXXXXXXRural
County 8XXXXXXXXXXXRural
County 8XXXXXXXXXXXRural
County 9XXXXXXXXXXXRural
County 9XXXXXXXXXXXRural
County 10XXXXXXXXXXXRural
County 10XXXXXXXXXXXRural
County 11XXXXXXXXXXXRural
County 11XXXXXXXXXXXRural
County 12XXXXXXXXXXXRural
County 12XXXXXXXXXXXRural
County 13XXXXXXXXXXXRural
County 13XXXXXXXXXXXRural
County 14XXXXXXXXXXXRural
County 14XXXXXXXXXXXRural
County 15XXXXXXXXXXXRural
County 15XXXXXXXXXXXRural
County 16XXXXXXXXXXXRural
County 16XXXXXXXXXXXRural
County 17XXXXXXXXXXXRural
County 17XXXXXXXXXXXRural
County 18XXXXXXXXXXXRural
County 18XXXXXXXXXXXRural
County 19XXXXXXXXXXXRural
County 19XXXXXXXXXXXRural
County 20XXXXXXXXXXXRural
County 20XXXXXXXXXXXRural
County 21XXXXXXXXXXXRural
County 21XXXXXXXXXXXRural
County 22XXXXXXXXXXXRural
County 22XXXXXXXXXXXRural
County 23XXXXXXXXXXXRural
County 23XXXXXXXXXXXRural
County 24XXXXXXXXXXXRural
County 24XXXXXXXXXXXRural
County 25XXXXXXXXXXXRural
County 25XXXXXXXXXXXRural
County 26XXXXXXXXXXXRural
County 26XXXXXXXXXXXRural

Sample rows. The county data replaces these.

07

For local leaders

Was your community nominated for OZ 2.0?

Contact LNE Group today to discuss your priority projects and how to position them to compete for OZ capital when designations take effect on January 1, 2027.