New Hampshire Opportunity Zones 2.0
As of October 11, 2026, New Hampshire has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. New Hampshire has 53 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.
New Hampshire has 53 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 New Hampshire or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 53 tracts (36 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
New Hampshire OZ 2.0 Selection Process
New Hampshire has 53 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 New Hampshire 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 New Hampshire announcement we've missed, please contact us.
Where New Hampshire is in the process
New Hampshire OZ 2.0 eligible census tracts by county
The full list of 53 New Hampshire census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 10 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.
Hillsborough County — 14 eligible tracts
Tract 2.02 (33011000202) · Tract 3 (33011000300) · Tract 13 (33011001300) · Tract 14 (33011001400) · Tract 15 (33011001500) · Tract 16 (33011001600) · Tract 17 (33011001700) · Tract 18 (33011001800) · Tract 20 (33011002000) · Tract 24 (33011002400) · Tract 102.02 (33011010202) · Tract 105 (33011010500) · Tract 107 (33011010700) · Tract 108.02 (33011010802)
Coos County — 7 eligible tracts (7 rural)
Tract 9501 (33007950100) rural · Tract 9502 (33007950200) rural · Tract 9503 (33007950300) rural · Tract 9504 (33007950400) rural · Tract 9506 (33007950600) rural · Tract 9507 (33007950700) rural · Tract 9508 (33007950800) rural
Strafford County — 7 eligible tracts (7 rural)
Tract 802.03 (33017080203) rural · Tract 814 (33017081400) rural · Tract 830.01 (33017083001) rural · Tract 830.02 (33017083002) rural · Tract 843.01 (33017084301) rural · Tract 843.02 (33017084302) rural · Tract 870.01 (33017087001) rural
Rockingham County — 5 eligible tracts (2 rural)
Tract 34 (33015003400) · Tract 35 (33015003500) · Tract 550.02 (33015055002) rural · Tract 650.08 (33015065008) · Tract 1074 (33015107400) rural
Carroll County — 4 eligible tracts (4 rural)
Tract 9553.01 (33003955301) rural · Tract 9554.02 (33003955402) rural · Tract 9558.02 (33003955802) rural · Tract 9559.01 (33003955901) rural
Grafton County — 4 eligible tracts (4 rural)
Tract 9601.01 (33009960101) rural · Tract 9610.01 (33009961001) rural · Tract 9611.01 (33009961101) rural · Tract 9612.01 (33009961201) rural
Sullivan County — 4 eligible tracts (4 rural)
Tract 9757 (33019975700) rural · Tract 9758 (33019975800) rural · Tract 9759.01 (33019975901) rural · Tract 9759.02 (33019975902) rural
Cheshire County — 3 eligible tracts (3 rural)
Tract 9713 (33005971300) rural · Tract 9714.03 (33005971403) rural · Tract 9716 (33005971600) rural
Merrimack County — 3 eligible tracts (3 rural)
Tract 329 (33013032900) rural · Tract 350 (33013035000) rural · Tract 443 (33013044300) rural
Belknap County — 2 eligible tracts (2 rural)
Tract 9658.02 (33001965802) rural · Tract 9659 (33001965900) rural
Get notified when New Hampshire files OZ 2.0 nominations
One email the moment New Hampshire's governor submits nominations to Treasury. One more when Treasury certifies.
New Hampshire Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has New Hampshire nominated?
No official count yet. As of October 11, 2026, we have not found a New Hampshire or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in New Hampshire are eligible for Opportunity Zone 2.0?
53 tracts, of which 36 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 New Hampshire 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 New Hampshire's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for New Hampshire 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 New Hampshire 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. New Hampshire has 36 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · New Hampshire data last changed Aug 14, 2026 · How we source this