OZ 2.0 eligibility

Baltimore Opportunity Zones

Baltimore, Maryland has 137 census tracts eligible for OZ 2.0 designation. Demographics, eligible tract list, and state filing tracker.

137

Eligible Tracts

585,708

City Population

$54,124

Median Household

20.2%

Poverty Rate

How OZ 2.0 applies to Baltimore

Baltimore sits within Maryland, which is running its own OZ 2.0 selection process under the federal framework. The state's governor and economic development office will lead the selection.

137 of those tracts are inside Baltimore. OZ 2.0's tightened eligibility criteria — median family income at or below 70% of the state/metro reference (down from 80% under OZ 1.0), with the contiguous-tract option eliminated — means fewer Baltimore neighborhoods qualify than under the 2018 OZ 1.0 map. How states choose OZ 2.0 tracts →

For investors targeting Baltimore, the OZ 2.0 tax benefits — rolling 5-year deferral, 10% basis step-up (or 30% for Rural QROFs in qualifying rural tracts), and 100% federal-tax-free exclusion of QOF appreciation after a 10-year hold — apply to investments made on or after January 1, 2027. See the full OZ 1.0 vs 2.0 comparison →

What Baltimore's demographics imply: with a median household income of $54,124 and a 20.2% poverty rate, Baltimore is likely to retain a meaningful share of designated tracts in higher-poverty census areas, while higher-income neighborhoods that qualified through the contiguous-tract pathway under OZ 1.0 will lose designation under OZ 2.0.