Massachusetts Opportunity Zones for Agents: The 104 OZ 2.0 Tracts Filed and What to Tell Clients

Massachusetts agents are getting Opportunity Zone questions because the state’s OZ 2.0 list is out. This guide gives you the Massachusetts facts in the wording our nomination tracker uses, shows how to check a listing, and covers what to tell clients while Treasury certification is pending.

It’s part of our series for agents. The hub is OZ talking points for your next listing appointment. The full state page, with every tract on the list, is Massachusetts Opportunity Zones 2.0.

Massachusetts status, in one paragraph

Massachusetts’s status on our tracker is “Filed: 104 tracts.” Mass.gov says the Healey-Driscoll Administration submitted 104 tracts in 46 municipalities to Treasury on October 2, 2026 (Mass.gov, 2026 Massachusetts Opportunity Zone Program). Mass.gov counts 414 eligible tracts and a cap of 104, matching Treasury’s September 2026 data, and publishes the full list as a searchable table. Until Treasury, the IRS or the CDFI Fund publishes a certified list, these tracts are filed, not final.

Key numbers and dates

• 414 Massachusetts tracts eligible for OZ 2.0 on Treasury’s September 2026 eligibility data.
• 104 tracts on Massachusetts’s filed list, the full 25% cap.
• Counties with the most listed tracts: Suffolk (23), Essex (13), Worcester (13). See the county lists for Suffolk, Essex, Worcester.
• 22 of the 104 listed tracts on our map are rural on the federal eligible-tract lists. Rural funds can offer a 30% step-up.
• November 27, 2026: the latest date for Treasury to certify under Rev. Proc. 2026-14, or December 28, 2026 if the governor requests the 30-day extension.
• January 1, 2027: certified OZ 2.0 zones take effect.
• December 31, 2028: the 2018 Massachusetts zones stay in effect through this date (Public Law 119-21 §70421(b)(4)).

How to check a Massachusetts listing

1. Run the address in the census tract lookup to get the 11-digit tract number.
2. Run it in the OZ 2.0 likelihood checker. The result says whether the tract is on Massachusetts’s filed list, pending certification.
3. Or open the Massachusetts tract lists and find the county, or browse the Opportunity Zone map filtered to Massachusetts.

Step-by-step help, with what each result means, is in is your listing in an Opportunity Zone?.

What to say about a Massachusetts tract

• On the list: “This tract is on Massachusetts’s OZ 2.0 list, filed with Treasury. It’s not final; Treasury still has to certify it.”
• Eligible but not on the list: “The tract was eligible, but Massachusetts didn’t put it on its list, and Massachusetts used every slot it had.”
• In a 2018 zone: “The tract is in a current zone through 2028. Whether it’s in a 2027 zone depends on the new list.”

Avoid saying a Massachusetts tract “is an Opportunity Zone” for 2027 until Treasury certifies the list. See OZ 2.0 for brokers for wording.

Talking points for Massachusetts sellers

• The seller’s property doesn’t need to be in a zone. The OZ benefit comes from investing eligible gain in a qualified opportunity fund within 180 days. See the 180-day clock for sellers.
• State income tax. Massachusetts taxes individual income (Massachusetts Department of Revenue). Whether Massachusetts follows the federal OZ deferral and exclusion is a question for the client’s CPA, not something to promise in a listing.
• Timing around January 1, 2027. Investments made after December 31, 2026 get the OZ 2.0 terms. See investing in an Opportunity Zone in January 2027.
• Rural tracts. 22 of the listed tracts on our map are rural; see the rural Opportunity Zone map guide.

Related reading

• Massachusetts Opportunity Zones 2.0 (state page)
• Texas Opportunity Zones for agents
• OZ talking points for agents (series hub)

Sources: Mass.gov, 2026 Massachusetts Opportunity Zone Program; Rev. Proc. 2026-14; Treasury OZ 2.0 eligibility data (September 2026); Public Law 119-21; Massachusetts Department of Revenue.

Not tax advice.