Maine Opportunity Zones 2.0
As of October 11, 2026, Maine has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Maine has 78 eligible tracts and may nominate up to 25, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Maine has 78 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Pending, no official count yet (checked October 11, 2026).
We have not found an official Maine or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 78 tracts (74 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 25 (states with fewer than 100 eligible tracts may designate 25, or all if fewer than 25). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).
Sources: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Maine OZ 2.0 Selection Process
Maine has 78 census tracts eligible for OZ 2.0 nomination under OBBBA's updated low-income community criteria, per the IRS Rev. Proc. 2026-14 appendix. Under the federal cap, the governor may nominate up to 25 tracts.
We have not found a published Maine OZ 2.0 selection process, community nomination window, or nominated-tract list from the state's lead agency. The federal nomination window closed September 28, 2026; states that have not filed may use a single 30-day extension through October 28, 2026 (IRS Rev. Proc. 2026-14). Certified OZ 2.0 designations take effect January 1, 2027.
If you're aware of an official Maine announcement we've missed, please contact us.
Where Maine is in the process
Maine OZ 2.0 eligible census tracts by county
The full list of 78 Maine census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 12 counties. Each entry shows the tract number and its 11-digit Census GEOID. If a tract is not listed here, it is not eligible for OZ 2.0 designation.
Eligible is not designated. The governor can nominate up to 25 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.
Penobscot County — 14 eligible tracts (14 rural)
Tract 2 (23019000200) rural · Tract 4 (23019000400) rural · Tract 6 (23019000600) rural · Tract 9 (23019000900) rural · Tract 41 (23019004100) rural · Tract 61 (23019006100) rural · Tract 63 (23019006300) rural · Tract 71 (23019007100) rural · Tract 150 (23019015000) rural · Tract 225 (23019022500) rural · Tract 255 (23019025500) rural · Tract 285 (23019028500) rural · Tract 290 (23019029000) rural · Tract 310 (23019031000) rural
Androscoggin County — 9 eligible tracts (9 rural)
Tract 101 (23001010100) rural · Tract 105 (23001010500) rural · Tract 201 (23001020100) rural · Tract 203.02 (23001020302) rural · Tract 203.03 (23001020303) rural · Tract 204.01 (23001020401) rural · Tract 204.02 (23001020402) rural · Tract 209 (23001020900) rural · Tract 440 (23001044000) rural
Aroostook County — 9 eligible tracts (9 rural)
Tract 9502 (23003950200) rural · Tract 9507 (23003950700) rural · Tract 9512 (23003951200) rural · Tract 9514 (23003951400) rural · Tract 9518 (23003951800) rural · Tract 9520 (23003952000) rural · Tract 9524 (23003952400) rural · Tract 9527 (23003952700) rural · Tract 9529 (23003952900) rural
Cumberland County — 8 eligible tracts (4 rural)
Tract 6 (23005000600) · Tract 11 (23005001100) · Tract 21.02 (23005002102) · Tract 28 (23005002800) · Tract 111 (23005011100) rural · Tract 112.05 (23005011205) rural · Tract 150 (23005015000) rural · Tract 160.02 (23005016002) rural
Oxford County — 7 eligible tracts (7 rural)
Tract 9654 (23017965400) rural · Tract 9655 (23017965500) rural · Tract 9656 (23017965600) rural · Tract 9661 (23017966100) rural · Tract 9664.02 (23017966402) rural · Tract 9665 (23017966500) rural · Tract 9669 (23017966900) rural
York County — 7 eligible tracts (7 rural)
Tract 61.03 (23031006103) rural · Tract 225 (23031022500) rural · Tract 252.05 (23031025205) rural · Tract 252.06 (23031025206) rural · Tract 301.02 (23031030102) rural · Tract 302.01 (23031030201) rural · Tract 302.04 (23031030204) rural
Kennebec County — 6 eligible tracts (6 rural)
Tract 103 (23011010300) rural · Tract 104 (23011010400) rural · Tract 105 (23011010500) rural · Tract 190 (23011019000) rural · Tract 220 (23011022000) rural · Tract 241.02 (23011024102) rural
Piscataquis County — 6 eligible tracts (6 rural)
Tract 9603.01 (23021960301) rural · Tract 9603.02 (23021960302) rural · Tract 9605 (23021960500) rural · Tract 9606 (23021960600) rural · Tract 9607 (23021960700) rural · Tract 9608 (23021960800) rural
Somerset County — 6 eligible tracts (6 rural)
Tract 9653.01 (23025965301) rural · Tract 9653.02 (23025965302) rural · Tract 9656 (23025965600) rural · Tract 9660 (23025966000) rural · Tract 9667.01 (23025966701) rural · Tract 9669 (23025966900) rural
Washington County — 3 eligible tracts (3 rural)
Tract 9551 (23029955100) rural · Tract 9555 (23029955500) rural · Tract 9562 (23029956200) rural
Franklin County — 2 eligible tracts (2 rural)
Tract 9701.02 (23007970102) rural · Tract 9706.02 (23007970602) rural
Knox County — 1 eligible tract (1 rural)
Tract 9704.02 (23013970402) rural
Qualified Opportunity Funds investing in Maine
1 Qualified Opportunity Funds with stated investment activity in Maine. Each profile lists sponsor, focus, and contact details.
Get notified when Maine files OZ 2.0 nominations
One email the moment Maine's governor submits nominations to Treasury. One more when Treasury certifies.
Maine Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Maine nominated?
No official count yet. As of October 11, 2026, we have not found a Maine or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Maine are eligible for Opportunity Zone 2.0?
78 tracts, of which 74 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.
How many tracts can Maine nominate?
Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).
Who chooses Maine's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for Maine to submit nominations?
The 90-day federal nomination window closed September 28, 2026. A state may request a single 30-day extension, which ends October 28, 2026 at the latest (Rev. Proc. 2026-14).
Do rural Opportunity Zones in Maine get a bigger tax break?
Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Maine has 74 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Maine data last changed Oct 6, 2026 · How we source this