Designated Opportunity Zones

Opportunity Zones ("OZs") are a new community development program established by Congress in the Tax Cuts and Jobs Act of 2017 to encourage long-term investments in low-income urban and rural communities nationwide. The Opportunity Zones program provides a tax incentive for investors to re-invest their unrealized capital gains into Opportunity Funds that are dedicated to investing into Opportunity Zones.

The Lexington Opportunity Zone Guidebook provides detailed information regarding the City of Lexington's Opportunity Zone, reviews the benefits of OZs, and includes recommendations and references for the continued implementation of OZs.

Search for a specific address located in the Opportunity Zone.

Map of opportunity zone

For more information about Opportunity Zones, visit Kentucky’s Cabinet for Economic Development.