Keystone Opportunity Zones (KOZ)

By eliminating specific state and local taxes within specific underdeveloped and underutilized areas, communities within Pennsylvania are experiencing economic growth.

Keystone Opportunity Zones are such a breakthrough idea that Business Facilities magazine calls them the number one economic development strategy in the nation. They reflect a true sense of partnership among state and local taxing bodies, school districts, economic development agencies and community-based organizations.

As of December 31, 2017, the KOZ applicants have created 7,278 jobs and invested $2,609,725,991 in private capital into the KOZ properties. Due to the tremendous success of the KOZ initiative, there have been multiple opportunities for local communities to designate additional subzones.

Keystone Opportunity Zone Interactive Map

The below KOZ interactive map provides an overview of the 2000+ parcels designated as KOZs. To the left, users have the ability to refine their search by region or county. Additionally, in the top right corner, users can search by address, view the legend, or utilize the base map selector tool.

KOZ parcels have certain state and local taxes benefits available to qualified applicants. Please see the KOZ guidelines for the specific taxes benefits and for all program requirements.

Each pinned parcel provides basic information such as acreage and expiration. For additional information on a parcel, users should contact the KOZ coordinator listed within the parcel information.

Legends

Southeast
Philadelphia
South Central
Southwest
Lackawanna-Luzerne
Central PA
Lehigh Valley
Northwest
Southern Alleghenies
North Central
Schuylkill-Carbon
Northern Tier

DISCLAIMER: The Pennsylvania Department of Community and Economic Development (“DCED”) assumes no liability whatsoever for any type of damages arising from the use of the interactive GIS Keystone Opportunity Zone Map (“KOZ Map”) or the associated data contained therein. No guaranties, representations, claims, or warranties, express or implied, are made concerning the accuracy, completeness, and timeliness of the KOZ Map and its data.

The KOZ Map and its data are provided for general informational purposes only and are not intended to be used in place of a survey, for making site specific decisions, or for verifying whether a parcel is a KOZ property. Users hereby acknowledge and accept the fundamental limitations of the KOZ Map and its data, including but not limited to the dynamic nature of the data.

DCED generated the KOZ Map using data compiled, provided and maintained by various individuals, organizations, and state and federal agencies. DCED did not independently verify such data and information. The data layers of the KOZ Map are not intended to take the place of primary source documentation and users are encouraged to consult primary source documentation for verification. Users are solely responsible for any decisions and actions taken in reliance on the KOZ Map and its data.

Any questions concerning the KOZ status of a parcel or any request for additional information not available through the KOZ Map should be addressed to the local KOZ Coordinator, the contact for whom can be found in each of the points on the KOZ Map.

Tax Liability

Binding ordinances and resolutions are passed granting the waiver, abatement or exemption of certain state and local taxes. Depending on the situation, the tax burden maybe reduced to zero through exemptions, deductions, abatements and credits for the following:

  • State Taxes: Corporate Net Income Taxes, Capital Stock Foreign Franchise Tax, Personal Income Tax, Sales Use Tax, Bank Shares and Trust Company Shares Tax, Alternative Bank and Trust Company Shares Tax, Mutual Thrift Institutions Tax, Insurance Premiums Tax
  • Local Taxes: Earned Income/Net Profits Tax, Business Gross Receipts, Business Occupancy, Business Privilege and Mercantile Taxes, Local Real Property Tax, Sales and Use Tax

Length of Tax Relief

Zones expire at various times. Please check with the specific Zone Coordinator using our interactive KOZ map at the bottom of this page, or view our KOZ contacts list PDF.

Administration

The Department of Community and Economic Development provides the organizational framework, including the certification and operations of KOZs. Local jurisdictions designate coordinators as a single point of contact for zone facilitation.

Application & Tools