Opportunity Zones
Program Description | Downloads & Related Links | Contact Information
Opportunity Zone Regulations effective May 27, 2010
Job Tax Credits in an Opportunity Zone Presentation
Opportunity Zone Questionnaire
Program Description
Local governments which undertake redevelopment and revitalization efforts in certain older commercial and industrial areas can now qualify those areas for the State’s maximum state job tax credit of $3,500 per job. The incentive which is available for new or existing businesses which create two or more jobs are credits which can be taken against the business’s income tax liability and state payroll withholding. The credits are available for areas designated by DCA as “Opportunity Zones”. DCA will consider designations for areas that are within or adjacent to a census block group with 15% or greater poverty where an enterprise zone or urban redevelopment plan exists.
Opportunity Zone Tax Credit Incentives:
- the maximum Job Tax Credit allowed under law - $3,500 per job created
- the lowest job creation threshold of any job tax credit program - 2 jobs
- use of Job Tax Credits against 100 percent of income tax liability and Withholding
- expansion of the definition of "business enterprise" to include all businesses of any nature
The maps and documents outlined below list currently available Zones. Zone administrators are generally listed on the maps or in the documents
Designated Opportunity Zones
Current Opportunity Zone Designations (PDF)
Acworth OZ Map (PDF)
Albany OZ Map (PDF)
Atlanta OZ Map - City Hall East (PDF)
Atlanta OZ Map - Downtown (PDF)
Atlanta OZ Map - Fort McPherson (PDF)
Atlanta OZ Map - Industrial Park 1, 2 and 3 (PDF)
Atlanta OZ Map - Midtown (PDF)
Atlanta OZ Map - North Avenue (PDF)
Atlanta OZ Map - Southside Industrial (PDF)
Augusta-Richmond County OZ Map (PDF)
Augusta-Richmond County - Harrisburg-West End OZ Map (PDF)
Augusta-Richmond County - Laney Walker OZ Map (PDF)
Cartersville - Northwest OZ Map (PDF)
Cartersville - South OZ Map (PDF)
Cedartown - Gibson St OZ Map (PDF)
Cedartown - Main Street OZ Map (PDF)
Cedartown -
West Ave OZ Map (PDF)
Cedartown - Wissahickon OZ Map (PDF)
Cherokee County OZ Map Zone 1 (PDF)
Cherokee County OZ Map Zone 2 (PDF)
Cherokee County OZ Map - Technology Ridge (PDF)
Clayton County - Mountain View OZ Map (PDF)
Cobb County - Atlanta Road OZ Map (PDF)
Cobb County - Six Flags OZ Map (PDF)
Cobb County - Veterans Parkway OZ Map (PDF)
Conyers OZ Map (PDF)
Cornelia OZ Map (PDF)
Covington OZ Map (PDF)
Cuthbert OZ Map (PDF)
Darien OZ Map (PDF)
Douglasville OZ Map (PDF)
Eatonton OZ Map (PDF)
Forsyth OZ Map (PDF)
Forsyth County OZ Map (PDF)
Fort Valley OZ Map (PDF)
Fulton County - Fulton Industrial OZ Map (PDF)
Gainesville OZ Map (PDF)
Gordon OZ Map (PDF)
Grady County OZ Map (PDF)
Gray OZ Map (PDF)
Greensboro OZ Map (PDF)
Griffin OZ Map (PDF)
Griffin - Southwest OZ Map (PDF)
Gwinnett County OZ Map (PDF)
Hapeville OZ Map (PDF)
Hawkinsville and Pulaski County OZ Map (PDF)
Kingsland OZ Map (PDF)
Liberty County OZ Map (PDF)
Macon OZ Map (PDF)
Macon OZ Map - Town & Country (PDF)
Madison OZ Map (PDF)
Marietta OZ Map - Zone 1 (PDF)
Marietta OZ Map - Zone 2 (PDF)
Marietta OZ Map - Zone 3 (PDF)
Milledgeville OZ Map - Original (2007) (PDF)
Milledgeville OZ Map - 2009 (expanded) (PDF)
Monroe OZ Map (PDF)
Norcross OZ Map (PDF)
Norcross OZ Map - Amended (PDF)
Ocilla OZ Map (PDF)
Paulding County / Dallas OZ Map (PDF)
Payne City OZ Map (PDF)
Perry OZ Map (PDF )
Pickens County OZ Map (PDF )
Quitman OZ Map (PDF)
Rockdale County OZ Map (PDF)
Rome OZ Map (PDF)
Roswell OZ Map (PDF)
Roswell OZ Map - Amended Areas (PDF)
Sandy Springs OZ Map (PDF)
Smyrna OZ Map (PDF)
Social Circle OZ Map (PDF)
Stephens County OZ Map (PDF)
Tennille OZ Map (PDF)
Tifton OZ Map - 2011 (PDF)
Union City OZ Map(PDF)
Union County - Gainesville Hwy OZ Map (PDF)
Union County - Hwy 515 OZ Map (PDF)
Union County - Murphy Hwy OZ Map (PDF)
Valdosta OZ Map
(PDF)
Walton County OZ Map (PDF)
Washington OZ Map (PDF)
Whitfield County OZ Map (PDF)
Opportunity Zone Detail
Contacts for Designated Opportunity Zones (PDF)
Opportunity Zone Certification (PDF)
OZ Job Tax Credit and Withholding Benefit - 2008 and Prior (PDF)
OZ Job Tax Credit and Withholding Benefit - 2009 and Forward (PDF)
Presentation on How to Utilize the Job Tax Credit in an Opportunity Zone (26.5MB PowerPoint)
Map Resources and Source Files
Downloads & Related Links
Annual Report Directions
Annual Report Form (due from local government on an annual basis no later than January 31st)
Opportunity Zone Tax Credit Regulations (PDF)
State Enterprise Zone Law (PDF)
Redevelopment Plan Law (PDF)
Application Checklist (PDF)
Opportunity Zone Brochure for Businesses (PDF)
Opportunity Zone Brochure for Businesses - 2009 Forward
(PDF)
General Map of Potential Opportunity Zone areas
Interactive Map of Potential Opportunity Zone areas for 2012
Interactive Map of Potential Opportunity Zone areas for 2004 - 2011
HELP - Using the Interactive Opportunity Zone Map (PDF)
How Opportunity is
Created (PDF)
Sample Urban Redevelopment Plan - Walton County (PDF)
Presentation on Opportunity Zone
Strategy (PowerPoint Presentation)
Link to the Georgia Job Tax Credit Program for additional information and forms
Job Tax Credit - Form IT-CA
Withholding Benefit - Form IT-WH
Opportunity Zone Archive
Download an ESRI shapefile or Goggle KML statewide map of DCA-approved Georgia Tax Credit Opportunity Zones.
Contact Information
To learn more about applying for an Opportunity Zone designation, contact Joanie Perry at (404) 679-3173.
To learn more about the Tax Credits available to businesses locating or expanding within a designated Opportunity Zone, contact Dawn Sturbaum at (404) 679-1585.
Georgia Department of Community Affairs
60 Executive Park South, N.E.
Atlanta, Georgia 30329-2231
