All of Gov. Andy Beshear’s recommended tracts approved for federal program supporting long-term investment, economic development and job creation.
FRANKFORT, Ky. (Oct. 29, 2026) — Gov. Andy Beshear announced that 137 census tracts across 76 Kentucky counties have been approved for Opportunity Zone 2.0 designation, expanding opportunities to attract private investment into rural and urban communities.
All tracts recommended by the Governor received approval. The new designations will become active Jan. 1, 2027.
The federal Opportunity Zone program encourages long-term economic development and job creation in overlooked communities by offering tax incentives to private investors.
“Every area of Kentucky deserves an opportunity to grow and succeed, and I am happy that the 137 tracts I submitted for this designation were approved,” said Gov. Beshear. “These areas are located across the commonwealth, representing both rural and urban locations that deserve more investment and opportunity for the people who live there. Our record-breaking economy; career readiness programs; site and building development; and state and local infrastructure prove that Team Kentucky knows what it takes to succeed and we are excited to continue that progress through Opportunity Zones 2.0.”
Kentucky Prioritizes Investment Readiness and Community Participation
Kentucky’s selection process included engagement with local officials and community leaders to understand how communities planned to use the designation to attract and support future investment.
The state also prioritized eligible areas with existing development investments, including Kentucky Product Development Initiative (KPDI)-funded projects, locations near other known projects and counties with publicly owned land.
Every county that submitted a formal application for an eligible census tract received at least one Opportunity Zone designation.
The approach connects the federal investment incentive with Kentucky’s ongoing site preparation, building development and infrastructure efforts.
Opportunity Zone Designations Reach Rural and Urban Kentucky
The approved census tracts span 76 counties, with the largest concentrations in Jefferson County, with 18 tracts, and Kenton County, with seven. Boone, Campbell and Fayette counties each received five designations.
The complete county distribution is:
| County | Approved Tracts | County | Approved Tracts |
|---|---|---|---|
| Adair | 1 | Knott | 2 |
| Ballard | 1 | Knox | 2 |
| Bath | 1 | Larue | 1 |
| Bell | 1 | Laurel | 2 |
| Boone | 5 | Lawrence | 1 |
| Boyle | 1 | Leslie | 1 |
| Bracken | 1 | Letcher | 1 |
| Breckinridge | 1 | Lewis | 2 |
| Calloway | 1 | Lincoln | 1 |
| Campbell | 5 | Livingston | 1 |
| Carroll | 2 | Logan | 1 |
| Carter | 1 | Madison | 1 |
| Christian | 1 | Magoffin | 1 |
| Clark | 1 | Marshall | 1 |
| Clay | 1 | Martin | 1 |
| Crittenden | 1 | Mason | 1 |
| Daviess | 2 | McCracken | 2 |
| Fayette | 5 | McCreary | 2 |
| Fleming | 2 | Menifee | 1 |
| Floyd | 2 | Monroe | 1 |
| Franklin | 2 | Montgomery | 1 |
| Fulton | 1 | Morgan | 1 |
| Gallatin | 1 | Muhlenberg | 1 |
| Garrard | 2 | Owen | 1 |
| Graves | 1 | Owsley | 1 |
| Grayson | 1 | Pendleton | 2 |
| Hardin | 1 | Perry | 2 |
| Harlan | 2 | Pike | 3 |
| Harrison | 1 | Pulaski | 1 |
| Henry | 1 | Robertson | 1 |
| Hickman | 1 | Rockcastle | 2 |
| Hopkins | 1 | Rowan | 1 |
| Jackson | 1 | Russell | 2 |
| Jefferson | 18 | Simpson | 1 |
| Jessamine | 2 | Todd | 2 |
| Johnson | 1 | Warren | 3 |
| Kenton | 7 | Wayne | 2 |
| — | — | Whitley | 2 |
| — | — | Wolfe | 1 |
New Designations Take Effect January 2027
The approved Opportunity Zone 2.0 tracts will become active on Jan. 1, 2027, providing designated communities with another tool to pursue private capital investment and long-term economic growth.
Additional resources will include webinars in the coming weeks and a Local Community Guidebook on Opportunity Zones 2.0.
For program information, the complete census tract list and a designation map, visit HUD’s Opportunity Zones website.
