Pending, no official count yet

New Mexico Opportunity Zones 2.0

As of October 20, 2026, New Mexico has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. New Mexico has 258 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 65 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.

New Mexico has 258 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.

Check odds for a New Mexico address → Estimated likelihood of nomination; not a certification.

Have a tract number or GEOID? Use the census tract lookup, or browse the New Mexico census tract lists by county.

258

Eligible Tracts (OZ 2.0)

164

Rural eligible tracts

Nomination cap (max)

None published

Community Deadline

Median Household Income

$41,558

Median Home Value

$137,400

Avg Poverty Rate

29%

Filed

Pending, no official count yet

Current status

Have a gain to invest? Find your last day with the Opportunity Zone 180-day rule calculator, then model it in the Opportunity Zone calculator. Checking a property? Use the OZ 2.0 likelihood checker or the census tract lookup.

Pending, no official count yet (checked October 20, 2026).

We have not found an official New Mexico or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.

Eligible: 258 tracts, 164 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 65 (25%, rounded up). The original IRS Rev. Proc. 2026-14 appendix listed 257 New Mexico tracts (163 rural); Treasury later added 1. Every cap on this site uses Treasury's current count, so New Mexico's cap is 65 (25%, rounded up, under Rev. Proc. 2026-14). 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 Mexico OZ 2.0 Selection Process

New Mexico has 258 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 65 tracts.

We have not found a published New Mexico 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 zones take effect January 1, 2027.

If you're aware of an official New Mexico announcement we've missed, please contact us.

Where New Mexico is in the process

Criteria published

No public process found

Community input

No public window found

Governor submits

Not yet confirmed (ext. to Oct 28, 2026)

Treasury certifies

Late 2026

New Mexico census tracts list: Opportunity Zones by county

Every New Mexico census tract that is either on the OZ 2.0 eligibility list (258 tracts, Treasury's Sep 23, 2026 eligible-tract data) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's 2018 list has 63 New Mexico tracts (59 low-income, 4 contiguous), numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 77 2020 tracts fully and 12 partly (89 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).

Eligible doesn't mean certified. The governor can nominate up to 65 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (a state that takes the single 30-day extension has until October 28), and certified OZ 2.0 zones 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.

Sortable New Mexico tract list by county →

Bernalillo County: 59 OZ 2.0 eligible, 25 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.20	35001000120	Yes	No
1.24	35001000124	Yes	Yes
1.29	35001000129	Yes	No
2.05	35001000205	Yes	No
2.08	35001000208	Yes	No
5.01	35001000501	Yes	No
6.01	35001000601	Yes	No
6.03	35001000603	Yes	No
6.05	35001000605	Yes	No
7.12	35001000712	Yes	No
7.13	35001000713	Yes	No
7.15	35001000715	Yes	No
7.16	35001000716	Yes	No
7.17	35001000717	Yes	No
9.04	35001000904	Yes	No
9.05	35001000905	Yes	No
9.06	35001000906	Yes	No
9.07	35001000907	Yes	No
9.08	35001000908	Yes	No
11.02	35001001102	Yes	No
12.01	35001001201	Yes	Yes
12.02	35001001202	No	Yes
13	35001001300	Yes	No
14	35001001400	Yes	No
15	35001001500	Yes	No
17.02	35001001702	Yes	No
20	35001002000	Yes	No
21	35001002100	Yes	Yes
23.01	35001002301	Yes	No
23.02	35001002302	Yes	No
24.01	35001002401	Yes	No
24.03	35001002403	Yes	No
24.04	35001002404	Yes	No
27	35001002700	No	Yes
29	35001002900	Yes	No
32.01	35001003201	No	Partly
32.02	35001003202	Yes	Partly
34	35001003400	Yes	Yes
36	35001003600	Yes	No
37.25	35001003725	Yes	No
37.33	35001003733	Yes	No
37.36	35001003736	No	Yes
37.40	35001003740	Yes	No
40.01	35001004001	No	Yes
43	35001004300	Yes	Yes
45.01	35001004501	Yes	No
47.12	35001004712	Yes	No
47.13	35001004713	No	Partly
47.15	35001004715	Yes	Partly
47.20	35001004720	Yes	No
47.33	35001004733	Yes	No
47.34	35001004734	Yes	No
47.35	35001004735	Yes	No
47.36	35001004736	Yes	Yes
47.38	35001004738	Yes	No
47.39	35001004739	Yes	No
47.43	35001004743	No	Partly
47.44	35001004744	No	Yes
47.49	35001004749	Yes	No
47.59	35001004759	Yes	Yes
47.60	35001004760	Yes	Yes
47.61	35001004761	Yes	No
47.62	35001004762	Yes	No
48	35001004800	No	Partly
49	35001004900	Yes	Partly
9406.01	35001940601	No	Yes
9406.02	35001940602	Yes	Yes
9407	35001940700	Yes (rural)	No
9408	35001940800	No	Yes
9805	35001980500	No	Yes
9806	35001980600	Yes	Partly

Bernalillo County census tracts list (sortable table) →

Catron County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9764.01	35003976401	Yes (rural)	No

Catron County census tracts list (sortable table) →

Chaves County: 11 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
2.01	35005000201	Yes (rural)	No
2.02	35005000202	Yes (rural)	No
3.01	35005000301	Yes (rural)	No
3.02	35005000302	Yes (rural)	No
4	35005000400	Yes (rural)	No
5	35005000500	Yes (rural)	No
6	35005000600	Yes (rural)	No
7	35005000700	Yes (rural)	Yes
11.01	35005001101	Yes (rural)	Yes
13	35005001300	Yes (rural)	Yes
14	35005001400	Yes (rural)	No

Chaves County census tracts list (sortable table) →

Cibola County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9458	35006945800	Yes (rural)	No
9461	35006946100	Yes (rural)	Yes
9742.01	35006974201	Yes (rural)	No
9742.02	35006974202	Yes (rural)	No
9744.01	35006974401	Yes (rural)	Yes
9744.02	35006974402	Yes (rural)	Yes
9747.01	35006974701	Yes (rural)	No

Cibola County census tracts list (sortable table) →

Colfax County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9505	35007950500	No	Yes
9506	35007950600	Yes (rural)	No

Colfax County census tracts list (sortable table) →

Curry County: 7 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	35009000100	Yes (rural)	No
2.01	35009000201	Yes (rural)	No
2.02	35009000202	Yes (rural)	No
3.05	35009000305	Yes (rural)	No
3.06	35009000306	Yes (rural)	No
4	35009000400	Yes (rural)	Yes
6.01	35009000601	Yes (rural)	No
6.03	35009000603	No	Yes

Curry County census tracts list (sortable table) →

DoÃ±a Ana County: 30 OZ 2.0 eligible, 10 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.02	35013000102	Yes	Yes
1.03	35013000103	Yes	Partly
1.04	35013000104	Yes	No
2.03	35013000203	Yes	No
3	35013000300	Yes	No
4.01	35013000401	Yes	No
4.02	35013000402	Yes	No
5	35013000500	Yes	Yes
6	35013000600	Yes	No
7	35013000700	Yes	No
8	35013000800	Yes	No
9.01	35013000901	Yes	No
9.02	35013000902	Yes	No
10	35013001000	Yes	Yes
11.03	35013001103	Yes	No
11.05	35013001105	Yes	No
12.03	35013001203	Yes	No
13.09	35013001309	Yes	No
13.14	35013001314	Yes (rural)	No
13.17	35013001317	No	Yes
13.18	35013001318	No	Yes
14.01	35013001401	Yes (rural)	No
14.02	35013001402	Yes (rural)	No
15.01	35013001501	No	Yes
15.02	35013001502	No	Yes
17.01	35013001701	No	Yes
17.05	35013001705	Yes	Yes
17.07	35013001707	Yes	No
18.05	35013001805	Yes	No
18.07	35013001807	Yes	No
18.08	35013001808	Yes	No
18.09	35013001809	Yes (rural)	No
18.11	35013001811	Yes	No
18.12	35013001812	Yes	No
18.13	35013001813	Yes (rural)	No

DoÃ±a Ana County census tracts list (sortable table) →

Eddy County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	35015000100	Yes (rural)	Yes
4.01	35015000401	Yes (rural)	No
8	35015000800	No	Yes
10.02	35015001002	Yes (rural)	No

Eddy County census tracts list (sortable table) →

Grant County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9643	35017964300	Yes (rural)	No
9644.01	35017964401	Yes (rural)	Yes
9644.02	35017964402	Yes (rural)	Partly
9646	35017964600	Yes (rural)	No
9648	35017964800	Yes (rural)	No

Grant County census tracts list (sortable table) →

Guadalupe County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9616	35019961600	Yes (rural)	No

Guadalupe County census tracts list (sortable table) →

Hidalgo County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9700	35023970000	Yes (rural)	No
9702	35023970200	Yes (rural)	Partly

Hidalgo County census tracts list (sortable table) →

Lea County: 8 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	35025000100	Yes (rural)	No
2	35025000200	Yes (rural)	No
3	35025000300	Yes (rural)	Yes
4	35025000400	Yes (rural)	No
5.02	35025000502	Yes (rural)	No
8	35025000800	Yes (rural)	No
10.04	35025001004	Yes (rural)	No
10.05	35025001005	Yes (rural)	No

Lea County census tracts list (sortable table) →

Lincoln County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9604.01	35027960401	Yes (rural)	No
9604.03	35027960403	Yes (rural)	No
9606.02	35027960602	Yes (rural)	No
9608	35027960800	Yes (rural)	No

Lincoln County census tracts list (sortable table) →

Luna County: 6 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	35029000100	Yes (rural)	No
2	35029000200	Yes (rural)	No
3	35029000300	Yes (rural)	No
4.01	35029000401	Yes (rural)	No
5	35029000500	Yes (rural)	Yes
6	35029000600	Yes (rural)	No

Luna County census tracts list (sortable table) →

McKinley County: 27 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9403.01	35031940301	Yes (rural)	No
9403.02	35031940302	Yes (rural)	No
9405	35031940500	Yes (rural)	No
9435	35031943500	Yes (rural)	No
9436.01	35031943601	Yes (rural)	No
9436.02	35031943602	Yes (rural)	No
9437.01	35031943701	Yes (rural)	No
9437.02	35031943702	Yes (rural)	No
9438.01	35031943801	Yes (rural)	No
9438.02	35031943802	Yes (rural)	No
9438.03	35031943803	Yes (rural)	No
9439.03	35031943903	Yes (rural)	No
9439.05	35031943905	Yes (rural)	No
9439.06	35031943906	Yes (rural)	Yes
9439.07	35031943907	Yes (rural)	Yes
9440	35031944000	Yes (rural)	No
9452.01	35031945201	Yes (rural)	Yes
9452.02	35031945202	Yes (rural)	Yes
9453	35031945300	Yes (rural)	No
9455.02	35031945502	Yes (rural)	No
9455.03	35031945503	Yes (rural)	No
9456.02	35031945602	Yes (rural)	No
9457.01	35031945701	Yes (rural)	No
9457.02	35031945702	Yes (rural)	No
9460.01	35031946001	Yes (rural)	Yes
9460.02	35031946002	Yes (rural)	Yes
9460.03	35031946003	Yes (rural)	Yes

McKinley County census tracts list (sortable table) →

Mora County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9552.02	35033955202	Yes (rural)	No

Mora County census tracts list (sortable table) →

Otero County: 8 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	35035000100	Yes (rural)	No
3.03	35035000303	Yes (rural)	No
3.05	35035000305	Yes (rural)	No
5.02	35035000502	Yes (rural)	No
7.02	35035000702	Yes (rural)	No
9.03	35035000903	Yes (rural)	No
9.04	35035000904	Yes (rural)	No
9400	35035940000	Yes (rural)	No

Otero County census tracts list (sortable table) →

Quay County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9586.01	35037958601	Yes (rural)	Yes
9586.02	35037958602	Yes (rural)	No
9589	35037958900	Yes (rural)	No

Quay County census tracts list (sortable table) →

Rio Arriba County: 6 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	35039000100	Yes (rural)	No
2	35039000200	Yes (rural)	No
3.01	35039000301	No	Yes
3.02	35039000302	No	Yes
4.01	35039000401	Yes (rural)	No
4.02	35039000402	Yes (rural)	No
9407	35039940700	Yes (rural)	No
9410	35039941000	Yes (rural)	Yes

Rio Arriba County census tracts list (sortable table) →

Roosevelt County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1	35041000100	Yes (rural)	No
3	35041000300	Yes (rural)	Yes
4.01	35041000401	Yes (rural)	No

Roosevelt County census tracts list (sortable table) →

San Juan County: 18 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
2.07	35045000207	Yes (rural)	No
3.02	35045000302	Yes (rural)	No
4.01	35045000401	No	Yes
4.02	35045000402	Yes (rural)	Yes
5.03	35045000503	Yes (rural)	No
6.07	35045000607	Yes (rural)	No
6.12	35045000612	Yes (rural)	No
6.13	35045000613	Yes (rural)	No
7.05	35045000705	No	Yes
7.06	35045000706	Yes (rural)	No
7.07	35045000707	Yes (rural)	No
7.08	35045000708	Yes (rural)	No
9428.01	35045942801	Yes (rural)	No
9428.02	35045942802	Yes (rural)	No
9428.03	35045942803	Yes (rural)	No
9429	35045942900	Yes (rural)	No
9430	35045943000	Yes (rural)	Yes
9431	35045943100	Yes (rural)	No
9432.01	35045943201	Yes (rural)	Yes
9433	35045943300	Yes (rural)	No

San Juan County census tracts list (sortable table) →

San Miguel County: 8 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9572	35047957200	Yes (rural)	No
9573	35047957300	Yes (rural)	No
9574	35047957400	Yes (rural)	No
9575.01	35047957501	Yes (rural)	No
9575.02	35047957502	Yes (rural)	No
9576.02	35047957602	Yes (rural)	No
9577	35047957700	Yes (rural)	No
9578	35047957800	Yes (rural)	No

San Miguel County census tracts list (sortable table) →

Sandoval County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
107.13	35043010713	Yes	No
109	35043010900	Yes	No
9402	35043940200	Yes (rural)	No
9405	35043940500	Yes (rural)	Yes
9406	35043940600	Yes (rural)	No
9409	35043940900	Yes (rural)	Yes

Sandoval County census tracts list (sortable table) →

Santa Fe County: 10 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
10.02	35049001002	Yes	Yes
11.03	35049001103	No	Yes
11.07	35049001107	Yes	No
12.02	35049001202	Yes	Yes
12.05	35049001205	Yes	No
12.06	35049001206	Yes	No
12.07	35049001207	Yes	No
13.02	35049001302	Yes	Yes
13.04	35049001304	No	Yes
13.06	35049001306	Yes	No
103.08	35049010308	Yes	No
9409	35049940900	Yes (rural)	No

Santa Fe County census tracts list (sortable table) →

Sierra County: 2 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9622	35051962200	Yes (rural)	Partly
9623	35051962300	Yes (rural)	Yes
9624.01	35051962401	No	Yes

Sierra County census tracts list (sortable table) →

Socorro County: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9400	35053940000	Yes (rural)	No
9781	35053978100	Yes (rural)	No
9782	35053978200	Yes (rural)	No
9783.01	35053978301	Yes (rural)	No
9783.02	35053978302	Yes (rural)	No

Socorro County census tracts list (sortable table) →

Taos County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9401.01	35055940101	Yes (rural)	No
9523	35055952300	Yes (rural)	Yes
9527.01	35055952701	Yes (rural)	No

Taos County census tracts list (sortable table) →

Torrance County: 1 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9632.02	35057963202	Yes (rural)	Yes
9636.01	35057963601	No	Yes
9800	35057980000	No	Yes

Torrance County census tracts list (sortable table) →

Valencia County: 12 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9414	35061941400	No	Yes
9701.01	35061970101	Yes (rural)	No
9701.03	35061970103	Yes (rural)	No
9703.07	35061970307	Yes (rural)	No
9704.01	35061970401	Yes (rural)	Yes
9704.04	35061970404	Yes (rural)	No
9707.01	35061970701	Yes (rural)	No
9708	35061970800	Yes (rural)	No
9709.01	35061970901	Yes (rural)	No
9709.02	35061970902	Yes (rural)	No
9710	35061971000	Yes (rural)	Yes
9713.01	35061971301	Yes (rural)	Yes
9801	35061980100	Yes (rural)	Yes
9803	35061980300	No	Yes
9804	35061980400	No	Yes

Valencia County census tracts list (sortable table) →

Qualified Opportunity Funds investing in New Mexico

1 Qualified Opportunity Funds with stated investment activity in New Mexico. Each profile lists sponsor, focus, and contact details.

USEDC Oil & Gas Opportunity Zone Fund

by USEDC Oil & Gas

Infrastructure, Traditional energy

Browse OZ funds investing in New Mexico →

Get notified when New Mexico files OZ 2.0 nominations

One email the moment New Mexico's governor submits nominations to Treasury. One more when Treasury certifies.

New Mexico Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has New Mexico nominated?

No official count yet. As of October 20, 2026, we have not found a New Mexico or Treasury source confirming a submitted OZ 2.0 nomination slate.

How many census tracts in New Mexico are eligible for Opportunity Zone 2.0?

258 tracts, 164 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 257). Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones. We use Treasury's current count, so the cap is computed from 258.

How many tracts can New Mexico nominate?

Up to 65. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses New Mexico's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them.

What is the deadline for New Mexico 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 Mexico 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 Mexico has 164 rural eligible tracts, per Treasury's September 2026 eligibility data.

Data as of October 20, 2026 · New Mexico data last changed Oct 6, 2026 · How we source this