Massachusetts Opportunity Zones 2.0

Massachusetts OZ 2.0 Selection Process

Last updated: August 25, 2026. Status: Active — community feedback form is open; the Healey-Driscoll Administration is targeting an early-September filing with Treasury.

Massachusetts is not waiting on a process. The Executive Office of Economic Development (EOED) has published a dedicated 2026 Opportunity Zone program page, an interactive MassGIS map of eligible census tracts, a downloadable 2026 eligible-tract list, and a Community Feedback Form open to investors, developers, community organizations, and the public.

The Commonwealth designated 138 Opportunity Zones across 79 municipalities in 2018. Under OBBBA's tightened low-income tests — median family income below 70% of MSA AMI, or a poverty rate above 20% and median family income below 125% AMI — 410 census tracts now qualify, and the governor may nominate about 103 of them under the 25% federal cap. Contiguous-tract designations are no longer allowed. New zones take effect January 1, 2027 and last ten years.

How the administration says it will choose: EOED is engaging municipalities that have eligible tracts to identify the strongest candidates. The Healey-Driscoll Administration is targeting an early-September submission to the U.S. Treasury, ahead of the September 28 federal deadline (a one-time 30-day extension to October 28 remains available under Rev. Proc. 2026-14). No close date for the Community Feedback Form is published on the state page as of this check.

What a reader can do now:

• File comments through the Community Feedback Form.
• Check tract eligibility on the MassGIS eligible-tracts map (2018 designations are a separate layer).
• Download the 2026 eligible census tract list.
• Developers targeting a specific city should also talk to that municipality directly — EOED is taking municipal input as the map is built.

Sources: 2026 Massachusetts Opportunity Zone Program (EOED); MassGIS eligible-tracts map.