Economic Development New Mexico says the state submitted 65 census tracts to Treasury for Opportunity Zone 2.0, the 25% maximum of its 258 eligible tracts, in 22 counties. Bernalillo County has 21. Treasury has not yet published its OZ 2.0 list.
New Mexico has submitted 65 census tracts to the U.S. Treasury for Opportunity Zone 2.0, the next round of opportunity zones, which starts January 1, 2027. Economic Development New Mexico (EDNM) says it ran a statewide review to select 65 areas and that “the state’s nominations have been submitted to the U.S. Department of the Treasury for federal approval.” EDNM’s Opportunity Zones 2.0 page now links the full list of 65 tracts.
65 is the most New Mexico can pick. Treasury’s September 2026 eligibility data lists 258 eligible New Mexico tracts, and a state can nominate up to 25% of its eligible tracts, which rounds up to 65. All 65 tracts on the state’s list are on Treasury’s eligible list. EDNM says it worked with the state’s Councils of Governments, local governments, Tribal nations and developers to find the most competitive, investment-ready tracts, favoring development potential, supportive local policies, available land, nearness to economic anchors and fit with existing incentives.
Where the tracts are. The list covers 22 counties. Bernalillo County, home to Albuquerque, has the most (21), followed by McKinley (5) and Chaves, Doña Ana and Otero (4 each). Treasury's Sep 23, 2026 OZ 2.0 eligible-tract file (XLSX) marks 36 of the 65 tracts as entirely rural. Twelve are current OZ 1.0 tracts, and eight include part of a Tribal area. The full tract list is on our New Mexico Opportunity Zones page.
Nominated, awaiting Treasury review. Nominated tracts would take effect January 1, 2027, only if Treasury finalizes them. Nationwide, Treasury’s September 2026 data counts 25,461 eligible tracts. Every state’s filing is on the tracker: opportunityzoneinvest.com/tracker
Sources. EDNM Opportunity Zones 2.0 page · EDNM list of 65 tracts (PDF) · IRS Rev. Proc. 2026-14 (PDF) · Treasury Sept 2026 eligible-tract data (XLSX)
- edd.newmexico.gov (1), as of October 30, 2026
- edd.newmexico.gov (2), as of October 30, 2026
- irs.gov, as of October 30, 2026
- home.treasury.gov, as of October 30, 2026
Original reporting by the Opportunity Zone Invest Editorial Team for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice. Found an error? See our corrections policy or write to Opportunity Zone Invest.
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