Lea County, New Mexico Opportunity Zone census tracts
Updated
Lea County, New Mexico has 8 census tracts eligible for OZ 2.0, 8 rural (eligible), and 1 2020 tract fully or partly in a current (2018) Opportunity Zone. New Mexico has not filed its OZ 2.0 nominations yet. Sources: IRS Rev. Proc. 2026-14 appendix (eligibility) and the CDFI Fund 2018 list (current zones).
| 1 | 35025000100 | Yes (rural) | No | Pending: state has not filed |
| 2 | 35025000200 | Yes (rural) | No | Pending: state has not filed |
| 3 | 35025000300 | Yes (rural) | Yes | Pending: state has not filed |
| 4 | 35025000400 | Yes (rural) | No | Pending: state has not filed |
| 5.02 | 35025000502 | Yes (rural) | No | Pending: state has not filed |
| 8 | 35025000800 | Yes (rural) | No | Pending: state has not filed |
| 10.04 | 35025001004 | Yes (rural) | No | Pending: state has not filed |
| 10.05 | 35025001005 | Yes (rural) | No | Pending: state has not filed |
Check a street address with the OZ 2.0 eligibility checker · All New Mexico counties · New Mexico OZ 2.0 page · Nomination tracker
FAQ
Which Lea County, New Mexico census tracts are Opportunity Zones?
Lea County, New Mexico has 8 census tracts eligible for OZ 2.0, 8 rural (eligible), and 1 2020 tract fully or partly in a current (2018) Opportunity Zone. New Mexico has not filed its OZ 2.0 nominations yet. The table lists each tract with its GEOID.
Is an eligible tract an Opportunity Zone?
Not yet. Eligible tracts can be nominated by the governor; certified OZ 2.0 designations take effect January 1, 2027. Current (2018) zones remain in effect through December 31, 2026 for new investments under the original rules.
2018 zones were matched from 2010 to 2020 tracts (how we match). Not tax advice.