New York Opportunity Zones 2.0
As of October 20, 2026, New York has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. New York has 1,716 eligible tracts on Treasury's September 2026 eligibility data and may nominate up to 429 (25%, rounded up, under IRS Rev. Proc. 2026-14). A state using the single 30-day extension must submit by October 28, 2026.
New York has 1,716 tracts eligible for Opportunity Zone 2.0 status. Track the selection process, deadlines, and nominations as they happen.
Check odds for a New York address → Estimated likelihood of nomination; not a certification.
Have a tract number or GEOID? Use the census tract lookup, or browse the New York census tract lists by county.
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).
Empire State Development's Opportunity Zone page still describes the 2018 slate of 514 tracts and posts no OZ 2.0 nomination list or Treasury filing. In September, an ESD spokeswoman told Commercial Observer the agency is evaluating eligible tracts on community need, housing growth, geographic balance and regional input.
Eligible: 1,716 tracts, 306 rural (eligible), per Treasury's September 2026 eligibility data; nomination cap: 429 (25%, rounded up). The original IRS Rev. Proc. 2026-14 appendix listed 1,702 New York tracts (303 rural); Treasury later added 14. Every cap on this site uses Treasury's current count, so New York's cap is 429 (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: Empire State Development · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
New York OZ 2.0 Selection Process
Empire State Development (ESD) handles Opportunity Zones for Governor Kathy Hochul. New York has 1,702 census tracts eligible for OZ 2.0 under the IRS Rev. Proc. 2026-14 appendix, 303 of them rural. The cap is 25% of 1,702, rounded up: 426 tracts.
ESD's Opportunity Zones page still describes the original 2018 selection of 514 tracts. It has not posted an OZ 2.0 nomination process, a nominated-tract list, or a filing announcement.
In September 2026, ESD spokeswoman Emily Mijatovic told Commercial Observer that the agency is evaluating eligible tracts based on "community need, housing growth, geographic balance and regional input."
The federal nomination window closed September 28, 2026, and a single 30-day extension runs through October 28, 2026. Until an official source confirms New York's filing and tract count, New York stays pending on our tracker.
Sources: ESD Opportunity Zones · Commercial Observer, Sept 2026 · IRS Rev. Proc. 2026-14 appendix.
Visit Empire State Development (ESD) / Regional Economic Development Councils →
Where New York is in the process
New York census tracts list: Opportunity Zones by county
Every New York census tract that is either on the OZ 2.0 eligibility list (1,716 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 514 New York tracts (497 low-income, 17 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 577 2020 tracts fully and 13 partly (590 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 429 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 York tract list by county →
Albany County: 22 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 36001000100 | Yes | No |
| 2.01 | 36001000201 | Yes | Yes |
| 2.02 | 36001000202 | Yes | Yes |
| 3.01 | 36001000301 | Yes | No |
| 5.01 | 36001000501 | Yes | No |
| 5.02 | 36001000502 | Yes | No |
| 6 | 36001000600 | Yes | No |
| 7 | 36001000700 | Yes | No |
| 8 | 36001000800 | Yes | No |
| 11 | 36001001100 | Yes | Yes |
| 15 | 36001001500 | Yes | No |
| 21 | 36001002100 | Yes | Yes |
| 23 | 36001002300 | Yes | Yes |
| 25 | 36001002500 | Yes | Yes |
| 26 | 36001002600 | Yes | Yes |
| 127 | 36001012700 | Yes | No |
| 128 | 36001012800 | Yes | No |
| 129 | 36001012900 | Yes | No |
| 131 | 36001013100 | Yes | No |
| 132 | 36001013200 | Yes | No |
| 133 | 36001013300 | Yes | No |
| 134 | 36001013400 | Yes | No |
Allegany County: 5 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9506 | 36003950600 | Yes (rural) | No |
| 9507 | 36003950700 | No | Yes |
| 9508 | 36003950800 | Yes (rural) | Yes |
| 9509 | 36003950900 | Yes (rural) | No |
| 9512.01 | 36003951201 | Yes (rural) | No |
| 9512.02 | 36003951202 | Yes (rural) | No |
Bronx County: 270 OZ 2.0 eligible, 88 in a current OZ (2020 tracts)
Broome County: 21 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 36007000100 | Yes (rural) | No |
| 2 | 36007000200 | Yes (rural) | Yes |
| 3 | 36007000300 | Yes (rural) | No |
| 4 | 36007000400 | Yes (rural) | Yes |
| 5 | 36007000500 | Yes (rural) | Yes |
| 6 | 36007000600 | Yes (rural) | No |
| 7 | 36007000700 | Yes (rural) | No |
| 9 | 36007000900 | Yes (rural) | No |
| 11 | 36007001100 | Yes (rural) | No |
| 12 | 36007001200 | Yes (rural) | No |
| 13 | 36007001300 | Yes (rural) | No |
| 14.01 | 36007001401 | Yes (rural) | No |
| 119.02 | 36007011902 | Yes (rural) | No |
| 119.03 | 36007011903 | Yes (rural) | No |
| 131 | 36007013100 | Yes (rural) | No |
| 134 | 36007013400 | Yes (rural) | Yes |
| 135 | 36007013500 | Yes (rural) | Yes |
| 136 | 36007013600 | Yes (rural) | No |
| 138 | 36007013800 | Yes (rural) | No |
| 139 | 36007013900 | Yes (rural) | Yes |
| 140 | 36007014000 | Yes (rural) | No |
Cattaraugus County: 16 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400 | 36009940000 | Yes (rural) | No |
| 9403.01 | 36009940301 | Yes (rural) | No |
| 9403.02 | 36009940302 | Yes (rural) | No |
| 9601 | 36009960100 | Yes (rural) | No |
| 9602 | 36009960200 | Yes (rural) | No |
| 9604 | 36009960400 | Yes (rural) | No |
| 9605 | 36009960500 | Yes (rural) | No |
| 9606 | 36009960600 | Yes (rural) | Yes |
| 9608 | 36009960800 | Yes (rural) | No |
| 9612 | 36009961200 | Yes (rural) | No |
| 9613.02 | 36009961302 | Yes (rural) | No |
| 9615 | 36009961500 | Yes (rural) | No |
| 9616 | 36009961600 | Yes (rural) | Yes |
| 9617 | 36009961700 | Yes (rural) | Yes |
| 9618 | 36009961800 | Yes (rural) | No |
| 9622 | 36009962200 | Yes (rural) | No |
Cayuga County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 401.01 | 36011040101 | Yes (rural) | No |
| 401.02 | 36011040102 | Yes (rural) | No |
| 413 | 36011041300 | Yes (rural) | Yes |
| 414 | 36011041400 | Yes (rural) | No |
| 415 | 36011041500 | Yes (rural) | No |
| 416 | 36011041600 | Yes (rural) | No |
| 421 | 36011042100 | Yes (rural) | No |
Chautauqua County: 19 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 301 | 36013030100 | Yes (rural) | No |
| 302 | 36013030200 | Yes (rural) | No |
| 303 | 36013030300 | Yes (rural) | No |
| 305 | 36013030500 | Yes (rural) | Yes |
| 306 | 36013030600 | Yes (rural) | No |
| 307 | 36013030700 | Yes (rural) | No |
| 308 | 36013030800 | Yes (rural) | No |
| 351 | 36013035100 | Yes (rural) | No |
| 354 | 36013035400 | Yes (rural) | Yes |
| 355 | 36013035500 | Yes (rural) | Yes |
| 356 | 36013035600 | Yes (rural) | Yes |
| 357 | 36013035700 | Yes (rural) | Yes |
| 358 | 36013035800 | Yes (rural) | Yes |
| 360 | 36013036000 | Yes (rural) | No |
| 361 | 36013036100 | Yes (rural) | No |
| 363 | 36013036300 | Yes (rural) | No |
| 366 | 36013036600 | Yes (rural) | No |
| 368.01 | 36013036801 | Yes (rural) | No |
| 372 | 36013037200 | Yes (rural) | No |
| 373 | 36013037300 | No | Yes |
Chemung County: 10 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 36015000100 | Yes (rural) | No |
| 2 | 36015000200 | Yes (rural) | No |
| 4 | 36015000400 | Yes (rural) | No |
| 5 | 36015000500 | Yes (rural) | No |
| 6 | 36015000600 | Yes (rural) | Yes |
| 7 | 36015000700 | Yes (rural) | Yes |
| 9 | 36015000900 | Yes (rural) | No |
| 10 | 36015001000 | Yes (rural) | Yes |
| 106 | 36015010600 | Yes (rural) | No |
| 112 | 36015011200 | Yes (rural) | No |
Chenango County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701.02 | 36017970102 | Yes (rural) | No |
| 9702.02 | 36017970202 | Yes (rural) | No |
| 9704 | 36017970400 | Yes (rural) | Yes |
| 9705.01 | 36017970501 | Yes (rural) | No |
| 9709.02 | 36017970902 | Yes (rural) | No |
Clinton County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1009.01 | 36019100901 | Yes (rural) | No |
| 1016 | 36019101600 | Yes (rural) | Yes |
| 1022 | 36019102200 | Yes (rural) | No |
| 1031 | 36019103100 | Yes (rural) | Yes |
Columbia County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5 | 36021000500 | Yes (rural) | No |
| 12 | 36021001200 | Yes (rural) | Yes |
| 13 | 36021001300 | Yes (rural) | Yes |
Cortland County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9704 | 36023970400 | Yes (rural) | No |
| 9705 | 36023970500 | Yes (rural) | No |
| 9706 | 36023970600 | Yes (rural) | Yes |
| 9708 | 36023970800 | Yes (rural) | No |
| 9709 | 36023970900 | Yes (rural) | Yes |
| 9711 | 36023971100 | Yes (rural) | No |
Delaware County: 9 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9701.01 | 36025970101 | Yes (rural) | No |
| 9701.02 | 36025970102 | Yes (rural) | No |
| 9703 | 36025970300 | Yes (rural) | No |
| 9704.01 | 36025970401 | Yes (rural) | Yes |
| 9704.02 | 36025970402 | Yes (rural) | Yes |
| 9705.01 | 36025970501 | No | Yes |
| 9705.02 | 36025970502 | Yes (rural) | Yes |
| 9706.01 | 36025970601 | Yes (rural) | Yes |
| 9706.02 | 36025970602 | Yes (rural) | Yes |
| 9714 | 36025971400 | Yes (rural) | No |
Dutchess County: 9 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 601 | 36027060100 | No | Partly |
| 1401.01 | 36027140101 | Yes (rural) | No |
| 1403.01 | 36027140301 | Yes (rural) | No |
| 1600.05 | 36027160005 | Yes (rural) | No |
| 2101.01 | 36027210101 | No | Yes |
| 2201.01 | 36027220101 | Yes (rural) | Yes |
| 2201.02 | 36027220102 | Yes (rural) | Yes |
| 2203 | 36027220300 | Yes (rural) | No |
| 2211 | 36027221100 | Yes (rural) | Yes |
| 3000 | 36027300000 | Yes (rural) | No |
| 6400.02 | 36027640002 | Yes (rural) | Yes |
Erie County: 84 OZ 2.0 eligible, 27 in a current OZ (2020 tracts)
Essex County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9610.01 | 36031961001 | Yes (rural) | No |
| 9610.02 | 36031961002 | Yes (rural) | No |
| 9612.02 | 36031961202 | Yes (rural) | No |
Franklin County: 4 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9400 | 36033940000 | Yes (rural) | No |
| 9502 | 36033950200 | Yes (rural) | No |
| 9505.01 | 36033950501 | Yes (rural) | Yes |
| 9512 | 36033951200 | Yes (rural) | No |
Fulton County: 8 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9707 | 36035970700 | Yes (rural) | Yes |
| 9708 | 36035970800 | Yes (rural) | Partly |
| 9709 | 36035970900 | Yes (rural) | No |
| 9710 | 36035971000 | Yes (rural) | No |
| 9711 | 36035971100 | Yes (rural) | No |
| 9712 | 36035971200 | Yes (rural) | Yes |
| 9713 | 36035971300 | Yes (rural) | No |
| 9715.02 | 36035971502 | Yes (rural) | No |
Genesee County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9401 | 36037940100 | Yes (rural) | No |
| 9505.02 | 36037950502 | Yes (rural) | No |
| 9506 | 36037950600 | No | Yes |
| 9507 | 36037950700 | Yes (rural) | No |
| 9508 | 36037950800 | Yes (rural) | Partly |
| 9510 | 36037951000 | Yes (rural) | Yes |
Greene County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 804.04 | 36039080404 | Yes (rural) | No |
| 810.01 | 36039081001 | No | Yes |
| 810.02 | 36039081002 | No | Yes |
| 811.02 | 36039081102 | Yes (rural) | No |
Herkimer County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 104 | 36043010400 | Yes (rural) | No |
| 107.02 | 36043010702 | Yes (rural) | Yes |
| 111 | 36043011100 | Yes (rural) | No |
| 112 | 36043011200 | Yes (rural) | Yes |
Jefferson County: 7 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 606.02 | 36045060602 | Yes (rural) | No |
| 609.02 | 36045060902 | Yes (rural) | No |
| 611.01 | 36045061101 | Yes (rural) | No |
| 612 | 36045061200 | Yes (rural) | No |
| 613 | 36045061300 | Yes (rural) | Yes |
| 614 | 36045061400 | Yes (rural) | Yes |
| 621 | 36045062100 | No | Yes |
| 622 | 36045062200 | Yes (rural) | No |
Kings County: 406 OZ 2.0 eligible, 136 in a current OZ (2020 tracts)
Lewis County: 2 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9506.01 | 36049950601 | Yes (rural) | No |
| 9508 | 36049950800 | Yes (rural) | No |
Livingston County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 302.01 | 36051030201 | Yes (rural) | No |
| 309 | 36051030900 | Yes (rural) | Yes |
| 310 | 36051031000 | Yes (rural) | No |
Madison County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 301.01 | 36053030101 | Yes (rural) | No |
Monroe County: 71 OZ 2.0 eligible, 27 in a current OZ (2020 tracts)
Montgomery County: 6 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 702 | 36057070200 | Yes (rural) | Yes |
| 706 | 36057070600 | Yes (rural) | Partly |
| 708 | 36057070800 | Yes (rural) | No |
| 709 | 36057070900 | Yes (rural) | Yes |
| 724 | 36057072400 | Yes (rural) | No |
| 725 | 36057072500 | Yes (rural) | No |
| 726 | 36057072600 | No | Yes |
Nassau County: 10 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4067.01 | 36059406701 | Yes | No |
| 4067.02 | 36059406702 | Yes | No |
| 4068.01 | 36059406801 | Yes | Yes |
| 4068.02 | 36059406802 | No | Yes |
| 4070 | 36059407000 | Yes | No |
| 4072.01 | 36059407201 | Yes | No |
| 4078.02 | 36059407802 | Yes | No |
| 4111 | 36059411100 | Yes | No |
| 4165 | 36059416500 | No | Yes |
| 5172.01 | 36059517201 | Yes | Yes |
| 5172.02 | 36059517202 | Yes | Yes |
| 9821 | 36059982100 | Yes | No |
New York County: 99 OZ 2.0 eligible, 37 in a current OZ (2020 tracts)
Niagara County: 22 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202 | 36063020200 | Yes | Yes |
| 204 | 36063020400 | Yes | No |
| 205 | 36063020500 | Yes | Yes |
| 206 | 36063020600 | Yes | No |
| 207 | 36063020700 | Yes | No |
| 209 | 36063020900 | Yes | No |
| 210 | 36063021000 | Yes | No |
| 211 | 36063021100 | Yes | Yes |
| 212 | 36063021200 | Yes | Yes |
| 213 | 36063021300 | Yes | No |
| 217 | 36063021700 | Yes | Yes |
| 220 | 36063022000 | Yes | No |
| 221 | 36063022100 | Yes | No |
| 226.02 | 36063022602 | Yes | No |
| 229.01 | 36063022901 | Yes | No |
| 230.01 | 36063023001 | Yes | No |
| 231 | 36063023100 | No | Yes |
| 232 | 36063023200 | No | Yes |
| 233.02 | 36063023302 | Yes | No |
| 235 | 36063023500 | Yes (rural) | No |
| 236 | 36063023600 | Yes (rural) | No |
| 237 | 36063023700 | Yes (rural) | Yes |
| 243.01 | 36063024301 | Yes (rural) | No |
| 9400.01 | 36063940001 | Yes (rural) | No |
Oneida County: 25 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201.02 | 36065020102 | Yes | Yes |
| 203 | 36065020300 | Yes | Yes |
| 208.03 | 36065020803 | Yes | No |
| 209 | 36065020900 | Yes | Yes |
| 210 | 36065021000 | Yes | No |
| 211.03 | 36065021103 | Yes | No |
| 211.04 | 36065021104 | Yes | No |
| 212.01 | 36065021201 | Yes | No |
| 212.02 | 36065021202 | Yes | No |
| 213.02 | 36065021302 | Yes | No |
| 214.01 | 36065021401 | Yes | No |
| 214.02 | 36065021402 | Yes | No |
| 215 | 36065021500 | Yes | No |
| 217.02 | 36065021702 | Yes | No |
| 219 | 36065021900 | Yes (rural) | Yes |
| 220 | 36065022000 | Yes (rural) | No |
| 224 | 36065022400 | Yes (rural) | No |
| 225 | 36065022500 | Yes (rural) | Yes |
| 232 | 36065023200 | Yes | No |
| 234 | 36065023400 | Yes | No |
| 258 | 36065025800 | Yes (rural) | No |
| 259 | 36065025900 | Yes (rural) | No |
| 263 | 36065026300 | Yes (rural) | Yes |
| 264 | 36065026400 | Yes | Yes |
| 265.02 | 36065026502 | Yes | No |
Onondaga County: 44 OZ 2.0 eligible, 15 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 36067000200 | Yes | No |
| 4 | 36067000400 | Yes | No |
| 5.01 | 36067000501 | Yes | Yes |
| 6 | 36067000600 | Yes | No |
| 8 | 36067000800 | Yes | No |
| 10 | 36067001000 | Yes | No |
| 14 | 36067001400 | Yes | No |
| 15 | 36067001500 | Yes | No |
| 16 | 36067001600 | Yes | Yes |
| 17.01 | 36067001701 | Yes | No |
| 20 | 36067002000 | Yes | No |
| 21.01 | 36067002101 | Yes | Yes |
| 23 | 36067002300 | Yes | Partly |
| 24 | 36067002400 | Yes | No |
| 27 | 36067002700 | Yes | No |
| 30 | 36067003000 | Yes | Yes |
| 32 | 36067003200 | Yes | Yes |
| 34 | 36067003400 | Yes | Yes |
| 35 | 36067003500 | Yes | Yes |
| 36.01 | 36067003601 | Yes | No |
| 36.02 | 36067003602 | Yes | No |
| 38 | 36067003800 | Yes | No |
| 39 | 36067003900 | Yes | Yes |
| 40 | 36067004000 | Yes | Yes |
| 42 | 36067004200 | Yes | Yes |
| 43.01 | 36067004301 | Yes | No |
| 43.02 | 36067004302 | Yes | No |
| 44.01 | 36067004401 | Yes | No |
| 45 | 36067004500 | Yes | Partly |
| 49 | 36067004900 | Yes | No |
| 51 | 36067005100 | Yes | No |
| 52 | 36067005200 | Yes | Yes |
| 53 | 36067005300 | Yes | Yes |
| 54 | 36067005400 | Yes | Yes |
| 55 | 36067005500 | Yes | No |
| 56.02 | 36067005602 | Yes | No |
| 58 | 36067005800 | Yes | No |
| 59 | 36067005900 | Yes | No |
| 61.01 | 36067006101 | Yes | No |
| 61.02 | 36067006102 | Yes | No |
| 111.02 | 36067011102 | Yes | No |
| 129 | 36067012900 | Yes | No |
| 139 | 36067013900 | Yes | No |
| 9400 | 36067940000 | Yes (rural) | No |
Ontario County: 5 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 502.03 | 36069050203 | Yes (rural) | No |
| 503.03 | 36069050303 | Yes (rural) | No |
| 510.01 | 36069051001 | No | Yes |
| 511.01 | 36069051101 | Yes (rural) | Yes |
| 511.02 | 36069051102 | No | Yes |
| 515.02 | 36069051502 | Yes (rural) | No |
| 517 | 36069051700 | Yes (rural) | Partly |
| 518.01 | 36069051801 | No | Partly |
Orange County: 18 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3.01 | 36071000301 | No | Yes |
| 3.02 | 36071000302 | Yes (rural) | Yes |
| 4 | 36071000400 | Yes (rural) | Yes |
| 5.01 | 36071000501 | Yes (rural) | No |
| 5.02 | 36071000502 | Yes (rural) | No |
| 6 | 36071000600 | Yes (rural) | No |
| 11 | 36071001100 | Yes (rural) | No |
| 12 | 36071001200 | Yes (rural) | No |
| 15 | 36071001500 | No | Yes |
| 22 | 36071002200 | Yes (rural) | Yes |
| 23 | 36071002300 | No | Yes |
| 108.02 | 36071010802 | Yes (rural) | No |
| 113.01 | 36071011301 | Yes (rural) | No |
| 134 | 36071013400 | Yes (rural) | No |
| 148.01 | 36071014801 | Yes (rural) | No |
| 150.03 | 36071015003 | Yes (rural) | No |
| 150.05 | 36071015005 | Yes (rural) | No |
| 150.07 | 36071015007 | Yes (rural) | No |
| 150.08 | 36071015008 | Yes (rural) | No |
| 150.09 | 36071015009 | Yes (rural) | No |
| 150.10 | 36071015010 | Yes (rural) | No |
| 151 | 36071015100 | No | Yes |
Orleans County: 4 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 405 | 36073040500 | Yes (rural) | No |
| 406.01 | 36073040601 | Yes (rural) | No |
| 407.01 | 36073040701 | Yes (rural) | Yes |
| 407.02 | 36073040702 | Yes (rural) | Yes |
Oswego County: 13 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202.01 | 36075020201 | Yes (rural) | No |
| 203.01 | 36075020301 | Yes (rural) | Yes |
| 203.03 | 36075020303 | No | Yes |
| 203.04 | 36075020304 | Yes (rural) | Yes |
| 205.03 | 36075020503 | Yes (rural) | No |
| 208 | 36075020800 | Yes (rural) | No |
| 209.03 | 36075020903 | Yes | No |
| 210.03 | 36075021003 | Yes (rural) | No |
| 211.02 | 36075021102 | Yes (rural) | Yes |
| 211.04 | 36075021104 | Yes (rural) | No |
| 212.01 | 36075021201 | Yes (rural) | No |
| 216.02 | 36075021602 | Yes (rural) | No |
| 216.04 | 36075021604 | Yes (rural) | No |
| 216.05 | 36075021605 | Yes (rural) | Yes |
Otsego County: 7 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5904.01 | 36077590401 | Yes (rural) | No |
| 5905 | 36077590500 | Yes (rural) | No |
| 5907.01 | 36077590701 | Yes (rural) | No |
| 5907.02 | 36077590702 | Yes (rural) | No |
| 5910 | 36077591000 | Yes (rural) | No |
| 5911 | 36077591100 | Yes (rural) | Yes |
| 5916.01 | 36077591601 | Yes (rural) | No |
Putnam County: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 102.02 | 36079010202 | Yes (rural) | No |
Queens County: 240 OZ 2.0 eligible, 78 in a current OZ (2020 tracts)
Rensselaer County: 15 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 401 | 36083040100 | Yes | No |
| 402 | 36083040200 | Yes | No |
| 403 | 36083040300 | Yes | No |
| 404 | 36083040400 | Yes | Yes |
| 405 | 36083040500 | Yes | No |
| 406 | 36083040600 | Yes | No |
| 407.01 | 36083040701 | Yes | Yes |
| 407.02 | 36083040702 | No | Yes |
| 408 | 36083040800 | Yes | Yes |
| 409 | 36083040900 | Yes | No |
| 410 | 36083041000 | Yes | No |
| 411.02 | 36083041102 | Yes | No |
| 413 | 36083041300 | Yes | No |
| 515 | 36083051500 | Yes | Yes |
| 516.01 | 36083051601 | Yes | No |
| 517.02 | 36083051702 | Yes (rural) | No |
Richmond County: 27 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 36085000300 | Yes | Yes |
| 7 | 36085000700 | Yes | Yes |
| 8 | 36085000800 | Yes | No |
| 9 | 36085000900 | Yes | No |
| 11 | 36085001100 | Yes | Yes |
| 18 | 36085001800 | Yes | No |
| 21 | 36085002100 | Yes | Yes |
| 27 | 36085002700 | Yes | No |
| 29 | 36085002900 | Yes | No |
| 40.01 | 36085004001 | Yes | No |
| 40.03 | 36085004003 | Yes | No |
| 70.01 | 36085007001 | Yes | No |
| 74 | 36085007400 | Yes | No |
| 77 | 36085007700 | Yes | No |
| 112.03 | 36085011203 | Yes | No |
| 114.01 | 36085011401 | Yes | No |
| 128.06 | 36085012806 | Yes | No |
| 132.01 | 36085013201 | Yes | No |
| 133.01 | 36085013301 | Yes | Yes |
| 133.02 | 36085013302 | Yes | No |
| 173 | 36085017300 | Yes | No |
| 207.01 | 36085020701 | Yes | Yes |
| 207.02 | 36085020702 | Yes | Yes |
| 223 | 36085022300 | No | Yes |
| 231 | 36085023100 | Yes | No |
| 277.06 | 36085027706 | Yes | No |
| 319.01 | 36085031901 | Yes | No |
| 319.02 | 36085031902 | Yes | Yes |
Rockland County: 25 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 106.02 | 36087010602 | Yes | No |
| 107.02 | 36087010702 | Yes | Yes |
| 107.03 | 36087010703 | Yes | Yes |
| 113.04 | 36087011304 | Yes | No |
| 115.05 | 36087011505 | Yes | No |
| 115.06 | 36087011506 | Yes | No |
| 121.07 | 36087012107 | Yes | No |
| 121.08 | 36087012108 | Yes | No |
| 121.09 | 36087012109 | Yes | No |
| 121.10 | 36087012110 | Yes | No |
| 121.11 | 36087012111 | Yes | No |
| 121.12 | 36087012112 | Yes | No |
| 121.13 | 36087012113 | Yes | No |
| 121.14 | 36087012114 | Yes | No |
| 121.15 | 36087012115 | Yes | No |
| 121.16 | 36087012116 | Yes | No |
| 122.03 | 36087012203 | Yes | No |
| 122.04 | 36087012204 | Yes | No |
| 122.05 | 36087012205 | Yes | No |
| 122.06 | 36087012206 | Yes | No |
| 123.01 | 36087012301 | Yes | No |
| 123.02 | 36087012302 | Yes | No |
| 124.01 | 36087012401 | Yes | No |
| 124.03 | 36087012403 | Yes | No |
| 124.04 | 36087012404 | Yes | No |
Saratoga County: 5 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 604 | 36091060400 | Yes (rural) | Yes |
| 605.05 | 36091060505 | Yes (rural) | No |
| 606.02 | 36091060602 | Yes (rural) | No |
| 614.01 | 36091061401 | Yes (rural) | No |
| 623 | 36091062300 | Yes (rural) | No |
Schenectady County: 14 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201.02 | 36093020102 | Yes | No |
| 202 | 36093020200 | Yes | Yes |
| 203 | 36093020300 | Yes | No |
| 205 | 36093020500 | Yes | No |
| 207 | 36093020700 | Yes | No |
| 208 | 36093020800 | Yes | No |
| 209 | 36093020900 | Yes | No |
| 210.01 | 36093021001 | Yes | Yes |
| 210.02 | 36093021002 | Yes | No |
| 214 | 36093021400 | Yes | No |
| 215 | 36093021500 | Yes | No |
| 217 | 36093021700 | Yes | No |
| 332 | 36093033200 | Yes | No |
| 334 | 36093033400 | Yes | No |
| 335 | 36093033500 | No | Yes |
Schoharie County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 7402 | 36095740200 | No | Yes |
| 7404 | 36095740400 | No | Yes |
| 7405 | 36095740500 | Yes (rural) | No |
Schuyler County: 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9503 | 36097950300 | No | Yes |
| 9505 | 36097950500 | No | Yes |
Seneca County: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502 | 36099950200 | Yes (rural) | No |
| 9506 | 36099950600 | No | Yes |
St. Lawrence County: 11 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4901 | 36089490100 | Yes (rural) | Yes |
| 4902 | 36089490200 | No | Yes |
| 4903 | 36089490300 | Yes (rural) | Yes |
| 4908 | 36089490800 | Yes (rural) | No |
| 4909 | 36089490900 | No | Yes |
| 4914 | 36089491400 | No | Yes |
| 4915 | 36089491500 | Yes (rural) | Yes |
| 4916 | 36089491600 | Yes (rural) | Yes |
| 4918 | 36089491800 | Yes (rural) | No |
| 4925.01 | 36089492501 | Yes (rural) | No |
| 4926 | 36089492600 | Yes (rural) | No |
| 4927 | 36089492700 | Yes (rural) | No |
| 4928 | 36089492800 | Yes (rural) | No |
| 4929 | 36089492900 | Yes (rural) | No |
Steuben County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9603 | 36101960300 | Yes (rural) | No |
| 9607 | 36101960700 | Yes (rural) | Yes |
| 9608 | 36101960800 | Yes (rural) | Yes |
| 9609 | 36101960900 | Yes (rural) | No |
| 9612 | 36101961200 | Yes (rural) | No |
| 9617 | 36101961700 | Yes (rural) | No |
| 9618 | 36101961800 | Yes (rural) | No |
| 9625 | 36101962500 | Yes (rural) | No |
Suffolk County: 13 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1109.02 | 36103110902 | No | Yes |
| 1225.01 | 36103122501 | No | Yes |
| 1237.03 | 36103123703 | Yes | No |
| 1457.05 | 36103145705 | Yes | No |
| 1462.03 | 36103146203 | No | Yes |
| 1470.04 | 36103147004 | Yes (rural) | No |
| 1473.01 | 36103147301 | Yes | No |
| 1473.02 | 36103147302 | Yes | No |
| 1587.08 | 36103158708 | Yes | No |
| 1591.03 | 36103159103 | No | Yes |
| 1591.12 | 36103159112 | Yes | No |
| 1594.15 | 36103159415 | Yes | No |
| 1594.16 | 36103159416 | Yes | No |
| 1595.09 | 36103159509 | Yes | No |
| 1697.05 | 36103169705 | No | Yes |
| 1697.06 | 36103169706 | No | Yes |
| 1698 | 36103169800 | No | Yes |
| 1699.03 | 36103169903 | Yes (rural) | No |
| 1904.05 | 36103190405 | Yes (rural) | No |
| 1906.05 | 36103190605 | Yes | No |
Sullivan County: 12 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502.02 | 36105950202 | Yes (rural) | No |
| 9505 | 36105950500 | Yes (rural) | No |
| 9507.01 | 36105950701 | No | Yes |
| 9507.02 | 36105950702 | Yes (rural) | Yes |
| 9508.01 | 36105950801 | Yes (rural) | No |
| 9508.02 | 36105950802 | Yes (rural) | No |
| 9509 | 36105950900 | Yes (rural) | No |
| 9511 | 36105951100 | Yes (rural) | No |
| 9512.02 | 36105951202 | Yes (rural) | No |
| 9515 | 36105951500 | Yes (rural) | Yes |
| 9518.01 | 36105951801 | Yes (rural) | Yes |
| 9518.02 | 36105951802 | Yes (rural) | Yes |
| 9519 | 36105951900 | Yes (rural) | No |
Tioga County: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 202 | 36107020200 | Yes (rural) | No |
| 205 | 36107020500 | Yes (rural) | No |
| 206 | 36107020600 | No | Yes |
| 207.01 | 36107020701 | No | Yes |
Tompkins County: 8 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 36109000100 | Yes (rural) | No |
| 2.01 | 36109000201 | Yes (rural) | No |
| 2.02 | 36109000202 | Yes (rural) | No |
| 4 | 36109000400 | Yes (rural) | No |
| 8 | 36109000800 | Yes (rural) | Yes |
| 11 | 36109001100 | No | Partly |
| 12 | 36109001200 | Yes (rural) | No |
| 16 | 36109001600 | Yes (rural) | No |
| 20 | 36109002000 | Yes (rural) | No |
Ulster County: 16 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9502 | 36111950200 | Yes (rural) | No |
| 9509 | 36111950900 | Yes (rural) | No |
| 9514 | 36111951400 | Yes (rural) | No |
| 9517 | 36111951700 | Yes (rural) | Yes |
| 9518 | 36111951800 | Yes (rural) | No |
| 9519 | 36111951900 | Yes (rural) | No |
| 9520 | 36111952000 | Yes (rural) | No |
| 9521 | 36111952100 | Yes (rural) | Yes |
| 9524 | 36111952400 | Yes (rural) | Yes |
| 9526 | 36111952600 | Yes (rural) | No |
| 9534 | 36111953400 | Yes (rural) | No |
| 9535 | 36111953500 | Yes (rural) | No |
| 9545 | 36111954500 | Yes (rural) | No |
| 9547 | 36111954700 | Yes (rural) | No |
| 9548 | 36111954800 | Yes (rural) | Yes |
| 9553 | 36111955300 | Yes (rural) | No |
Warren County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 702 | 36113070200 | Yes (rural) | Yes |
| 705 | 36113070500 | Yes (rural) | No |
| 710 | 36113071000 | Yes (rural) | No |
| 740 | 36113074000 | No | Yes |
Washington County: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 820.01 | 36115082001 | Yes (rural) | No |
| 880.01 | 36115088001 | No | Yes |
| 880.02 | 36115088002 | No | Yes |
Wayne County: 6 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 209 | 36117020900 | Yes (rural) | No |
| 211 | 36117021100 | No | Yes |
| 212 | 36117021200 | Yes (rural) | Yes |
| 214 | 36117021400 | Yes (rural) | No |
| 215.01 | 36117021501 | Yes (rural) | No |
| 215.02 | 36117021502 | Yes (rural) | No |
| 218 | 36117021800 | Yes (rural) | No |
Westchester County: 42 OZ 2.0 eligible, 14 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.01 | 36119000101 | Yes | No |
| 1.03 | 36119000103 | Yes | No |
| 2.03 | 36119000203 | Yes | No |
| 2.04 | 36119000204 | Yes | No |
| 2.05 | 36119000205 | Yes | No |
| 3 | 36119000300 | Yes | Yes |
| 4.01 | 36119000401 | Yes | Yes |
| 4.03 | 36119000403 | Yes | No |
| 4.04 | 36119000404 | Yes | No |
| 5.01 | 36119000501 | Yes | No |
| 5.02 | 36119000502 | Yes | No |
| 6.01 | 36119000601 | Yes | Yes |
| 6.02 | 36119000602 | Yes | Yes |
| 10 | 36119001000 | Yes | No |
| 11.01 | 36119001101 | Yes | No |
| 12 | 36119001200 | Yes | No |
| 13.02 | 36119001302 | Yes | No |
| 13.04 | 36119001304 | Yes | No |
| 13.05 | 36119001305 | Yes | No |
| 16 | 36119001600 | Yes | No |
| 21.04 | 36119002104 | Yes | No |
| 24.03 | 36119002403 | Yes | No |
| 28 | 36119002800 | Yes | No |
| 29 | 36119002900 | Yes | No |
| 31 | 36119003100 | Yes | Yes |
| 32 | 36119003200 | Yes | No |
| 33 | 36119003300 | Yes | No |
| 35 | 36119003500 | Yes | No |
| 40.01 | 36119004001 | Yes | No |
| 41 | 36119004100 | Yes | No |
| 58 | 36119005800 | No | Yes |
| 59.01 | 36119005901 | Yes | No |
| 61 | 36119006100 | No | Yes |
| 62 | 36119006200 | Yes | No |
| 63.01 | 36119006301 | Yes | No |
| 63.02 | 36119006302 | Yes | No |
| 78 | 36119007800 | Yes | No |
| 79.01 | 36119007901 | No | Yes |
| 79.02 | 36119007902 | No | Yes |
| 80 | 36119008000 | Yes | Yes |
| 91 | 36119009100 | Yes | No |
| 93 | 36119009300 | Yes | Yes |
| 136 | 36119013600 | Yes | No |
| 143 | 36119014300 | No | Yes |
| 9810 | 36119981000 | Yes | Yes |
| 9830 | 36119983000 | Yes | No |
| 9840 | 36119984000 | Yes | Yes |
Wyoming County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9705 | 36121970500 | Yes (rural) | Yes |
| 9706 | 36121970600 | Yes (rural) | No |
| 9708 | 36121970800 | Yes (rural) | No |
Yates County: 3 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1501.01 | 36123150101 | Yes (rural) | No |
| 1503.02 | 36123150302 | Yes (rural) | No |
| 1505.01 | 36123150501 | Yes (rural) | No |
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Qualified Opportunity Funds investing in New York
5 Qualified Opportunity Funds with stated investment activity in New York. Each profile lists sponsor, focus, and contact details.
Get notified when New York files OZ 2.0 nominations
One email the moment New York's governor submits nominations to Treasury. One more when Treasury certifies.
New York Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has New York nominated?
No official count yet. As of October 20, 2026, we have not found a New York or Treasury source confirming a submitted OZ 2.0 nomination slate. Empire State Development's Opportunity Zone page still describes the 2018 slate of 514 tracts and posts no OZ 2.0 nomination list or Treasury filing. In September, an ESD spokeswoman told Commercial Observer the agency is evaluating eligible tracts on community need, housing growth, geographic balance and regional input.
How many census tracts in New York are eligible for Opportunity Zone 2.0?
1,716 tracts, 306 rural (eligible), per Treasury's September 2026 eligibility data (the original IRS Rev. Proc. 2026-14 appendix listed 1,702). 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 1,716.
How many tracts can New York nominate?
Up to 429. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses New York's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In New York, the Empire State Development (ESD) / Regional Economic Development Councils runs the state process.
What is the deadline for New York 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 York 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 York has 306 rural eligible tracts, per Treasury's September 2026 eligibility data.
Data as of October 20, 2026 · New York data last changed Oct 6, 2026 · How we source this