Nomination filed with Treasury

Massachusetts Opportunity Zones 2.0

As of October 12, 2026, Massachusetts has nominated 104 census tracts for Opportunity Zone 2.0, according to Mass.gov (EOED) (announced Oct 2, 2026). It has 414 eligible tracts and a computed cap of 104. Treasury certification will settle the final count; certified zones take effect January 1, 2027.

Massachusetts has 414 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.

414

Eligible Tracts (OZ 2.0)

Of which rural

104

Nomination cap (max)

Closed — governor nominated 104 tracts Oct 2, 2026

Community Deadline

Median Household Income

$57,593

Median Home Value

$370,400

Avg Poverty Rate

22.6%

Filed

104 tracts nominated

Oct 2, 2026, per Mass.gov (EOED)

Mass.gov says the Commonwealth could nominate up to 104 of 414 eligible tracts under updated federal criteria; the Rev. Proc. 2026-14 appendix we map lists 410 eligible (cap 103). Treasury certification will settle the final count.

Current status

Filed: 104 tracts nominated · Oct 2, 2026. Status as of October 12, 2026.

Pending Treasury certification. Mass.gov says the Healey-Driscoll Administration nominated 104 census tracts across 46 municipalities on October 2, 2026, and counts 414 eligible tracts with a cap of 104.

Eligible: 414 tracts (58 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 104 (25%, rounded up). The original IRS appendix lists 410 Massachusetts tracts (cap 103); the state cites the higher Treasury figure.

Sources: Mass.gov (EOED) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker

Selection process background

Massachusetts OZ 2.0 Selection Process

Massachusetts has filed. The Executive Office of Economic Development (EOED) ran the 2026 designation through a dedicated Opportunity Zone program page, an interactive MassGIS map of eligible census tracts, a downloadable 2026 eligible-tract list, and a Community Feedback Form for 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.

What the state filed: The state's 2026 Opportunity Zone program page says EOED and the Executive Office of Housing and Livable Communities (EOHLC) evaluated proposed tracts on project readiness, local support and alignment with Administration priorities such as housing production, transit-oriented development, downtown revitalization and job creation. On October 2, 2026, the Administration nominated 104 census tracts across 46 municipalities to Treasury, which the state expects to certify later this fall. Mass.gov now counts 414 eligible tracts and a cap of 104 under updated federal criteria; the Rev. Proc. 2026-14 appendix this map uses lists 410 eligible (cap 103). Treasury certification will settle the final count. Designations take effect January 1, 2027 and run through December 31, 2036.

What a reader can do now:

See the nominated tracts on the state's interactive map and searchable table on the program page.
Check tract eligibility on the MassGIS eligible-tracts map (2018 designations are a separate layer).
Nominated is not designated: wait for Treasury certification before underwriting a 2027 OZ 2.0 deal on a specific tract.

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

Visit Executive Office of Economic Development (EOED) →

Open the official Massachusetts mapping tool →

Where Massachusetts is in the process

Criteria published

Complete

Community input

Closed — governor nominated 104 tracts Oct 2, 2026

Governor submits

Filed 104

Treasury certifies

Late 2026

Massachusetts census tracts list: Opportunity Zones by county

Every Massachusetts census tract that is either on the OZ 2.0 eligibility list (410 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 138 Massachusetts tracts (137 low-income, 1 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 148 2020 tracts fully and 3 partly (151 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).

Eligible is not designated. The governor can nominate up to 104 of these tracts (the 25% cap). Mass.gov says the Commonwealth could nominate up to 104 of 414 eligible tracts under updated federal criteria; the Rev. Proc. 2026-14 appendix we map lists 410 eligible (cap 103). Treasury certification will settle the final count. 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.

Download the Massachusetts census tracts list (CSV) →

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
101	25001010100	No	Yes
106	25001010600	Yes (rural)	No
116	25001011600	No	Yes
120.02	25001012002	No	Yes
125.02	25001012502	Yes (rural)	No
126.01	25001012601	Yes (rural)	No
141	25001014100	Yes (rural)	Yes
145	25001014500	No	Yes
148	25001014800	Yes (rural)	No
153	25001015300	Yes (rural)	Yes

Berkshire County: 7 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9001	25003900100	Yes (rural)	Yes
9002	25003900200	Yes (rural)	Yes
9006	25003900600	Yes (rural)	No
9009	25003900900	Yes (rural)	No
9213	25003921300	Yes (rural)	No
9214	25003921400	Yes (rural)	Yes
9221	25003922100	No	Yes
9223	25003922300	No	Yes
9353	25003935300	Yes (rural)	Yes

Bristol County: 46 OZ 2.0 eligible, 12 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
6136	25005613600	Yes	No
6138	25005613800	Yes	Yes
6140	25005614000	Yes	No
6141.01	25005614101	Yes	No
6301.01	25005630101	No	Yes
6301.02	25005630102	No	Yes
6314	25005631400	Yes	No
6316	25005631600	Yes	No
6402.01	25005640201	Yes	No
6402.02	25005640202	Yes	No
6405	25005640500	Yes	No
6406	25005640600	Yes	No
6407	25005640700	Yes	No
6408	25005640800	Yes	No
6409.01	25005640901	Yes	No
6410	25005641000	Yes	No
6411.01	25005641101	Yes	Yes
6412	25005641200	Yes	Yes
6413	25005641300	Yes	No
6414	25005641400	Yes	No
6415	25005641500	Yes	No
6417	25005641700	Yes	No
6418	25005641800	Yes	No
6419	25005641900	Yes	No
6420	25005642000	Yes	Yes
6421	25005642100	Yes	No
6442	25005644200	No	Yes
6501.02	25005650102	Yes	No
6504	25005650400	Yes	No
6505	25005650500	Yes	No
6506	25005650600	Yes	No
6507	25005650700	Yes	No
6508	25005650800	Yes	No
6509	25005650900	Yes	No
6510.02	25005651002	Yes	No
6511	25005651100	Yes	No
6512	25005651200	Yes	Yes
6513	25005651300	Yes	Yes
6516	25005651600	Yes	No
6517	25005651700	Yes	No
6518	25005651800	Yes	Yes
6519	25005651900	Yes	Yes
6520	25005652000	Yes	No
6522	25005652200	Yes	No
6523	25005652300	Yes	No
6524	25005652400	Yes	No
6525	25005652500	Yes	No
6526	25005652600	Yes	No
6527	25005652700	Yes	No
6553	25005655300	No	Yes

Essex County: 56 OZ 2.0 eligible, 21 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
2021.03	25009202103	Yes	No
2041.01	25009204101	Yes	No
2042	25009204200	No	Yes
2043	25009204300	Yes	No
2047.01	25009204701	Yes	Yes
2047.02	25009204702	Yes	No
2051	25009205100	Yes	No
2055	25009205500	Yes	No
2056	25009205600	Yes	No
2057	25009205700	Yes	No
2058	25009205800	Yes	No
2059	25009205900	Yes	No
2060	25009206000	Yes	No
2061	25009206100	Yes	Yes
2062	25009206200	Yes	No
2064	25009206400	Yes	No
2065	25009206500	Yes	No
2066	25009206600	Yes	No
2067	25009206700	Yes	No
2068	25009206800	Yes	Yes
2069	25009206900	Yes	No
2070	25009207000	Yes	Yes
2071	25009207100	Yes	No
2072	25009207200	Yes	Yes
2081.02	25009208102	No	Yes
2107	25009210700	Yes	Yes
2108	25009210800	Yes	Yes
2109	25009210900	Yes	No
2173	25009217300	Yes	No
2174.01	25009217401	Yes	Yes
2174.02	25009217402	Yes	Yes
2214	25009221400	Yes (rural)	Yes
2215	25009221500	Yes (rural)	Yes
2216	25009221600	Yes (rural)	No
2501	25009250100	Yes	Yes
2503	25009250300	Yes	Yes
2504	25009250400	Yes	No
2505	25009250500	Yes	No
2506	25009250600	Yes	No
2507	25009250700	Yes	No
2508	25009250800	Yes	Yes
2509	25009250900	Yes	No
2510	25009251000	Yes	No
2511	25009251100	Yes	No
2512	25009251200	Yes	No
2513	25009251300	Yes	No
2514	25009251400	Yes	No
2515	25009251500	Yes	No
2516	25009251600	Yes	Yes
2517	25009251700	Yes	No
2518	25009251800	Yes	No
2523	25009252300	No	Yes
2524	25009252400	No	Yes
2532.02	25009253202	Yes	No
2601	25009260100	Yes	No
2602	25009260200	Yes	Yes
2607	25009260700	Yes	No
2608	25009260800	Yes	Yes
2609	25009260900	Yes	No
2664	25009266400	Yes	No

Franklin County: 7 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
401	25011040100	No	Yes
404	25011040400	No	Yes
405.01	25011040501	Yes (rural)	Yes
405.02	25011040502	Yes (rural)	Yes
407.01	25011040701	Yes (rural)	Yes
412	25011041200	Yes (rural)	No
413.01	25011041301	Yes (rural)	Yes
413.02	25011041302	Yes (rural)	Yes
414	25011041400	Yes (rural)	Yes

Hampden County: 41 OZ 2.0 eligible, 15 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
8001.01	25013800101	Yes	No
8001.02	25013800102	Yes	No
8004	25013800400	Yes	No
8006	25013800600	Yes	Yes
8007	25013800700	Yes	No
8008	25013800800	Yes	No
8009	25013800900	Yes	Yes
8011.01	25013801101	Yes	Yes
8012	25013801200	Yes	Yes
8013	25013801300	Yes	No
8014.01	25013801401	Yes	No
8015.02	25013801502	Yes	No
8015.03	25013801503	Yes	No
8016.02	25013801602	Yes	No
8016.05	25013801605	Yes	No
8017	25013801700	Yes	Yes
8018	25013801800	Yes	Yes
8019.01	25013801901	Yes	No
8019.02	25013801902	Yes	Yes
8020	25013802000	Yes	No
8021.01	25013802101	Yes	No
8022	25013802200	Yes	No
8023	25013802300	Yes	No
8026.01	25013802601	Yes	No
8103	25013810300	No	Yes
8104.03	25013810403	No	Yes
8106.01	25013810601	Yes	No
8107	25013810700	Yes	No
8108	25013810800	Yes	Yes
8109.01	25013810901	Yes	No
8111.02	25013811102	Yes	No
8114	25013811400	Yes	Yes
8115	25013811500	Yes	No
8116	25013811600	Yes	No
8117	25013811700	Yes	Yes
8118	25013811800	Yes	No
8120.01	25013812001	Yes	No
8120.02	25013812002	Yes	No
8121.03	25013812103	Yes	No
8121.04	25013812104	Yes	No
8122.01	25013812201	Yes	No
8123	25013812300	Yes	Yes
8127.02	25013812702	Yes (rural)	Yes
8132.07	25013813207	No	Yes

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
8201.02	25015820102	Yes (rural)	Yes
8203	25015820300	Yes (rural)	Yes
8204	25015820400	Yes (rural)	No
8205	25015820500	Yes (rural)	No
8206	25015820600	Yes (rural)	No
8211.01	25015821101	No	Yes
8216.02	25015821602	No	Yes
8219.03	25015821903	Yes (rural)	Yes
8224.02	25015822402	No	Yes

Middlesex County: 49 OZ 2.0 eligible, 22 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
3101.01	25017310101	Yes	Yes
3101.02	25017310102	Yes	Yes
3102	25017310200	Yes	No
3103	25017310300	Yes	No
3104	25017310400	Yes	No
3105	25017310500	Yes	No
3107	25017310700	Yes	No
3111	25017311100	Yes	No
3112	25017311200	Yes	No
3113	25017311300	Yes	No
3116	25017311600	No	Yes
3117	25017311700	No	Yes
3118	25017311800	Yes	Yes
3119	25017311900	Yes	Yes
3120	25017312000	Yes	No
3121	25017312100	Yes	No
3122	25017312200	Yes	No
3124	25017312400	Yes	No
3141.02	25017314102	Yes	No
3212	25017321200	No	Yes
3213.01	25017321301	Yes	Yes
3213.02	25017321302	No	Yes
3397	25017339700	No	Yes
3400	25017340000	Yes	No
3412	25017341200	Yes	Yes
3413.01	25017341301	No	Partly
3413.02	25017341302	No	Yes
3418	25017341800	Yes	No
3419.01	25017341901	Yes	No
3419.04	25017341904	Yes	No
3421.02	25017342102	Yes	No
3422.01	25017342201	Yes	No
3424.01	25017342401	Yes	Yes
3424.02	25017342402	Yes	Yes
3425.01	25017342501	Yes	No
3425.02	25017342502	Yes	No
3426	25017342600	Yes	No
3501.05	25017350105	No	Yes
3501.06	25017350106	No	Yes
3501.08	25017350108	Yes	No
3506	25017350600	Yes	No
3507.02	25017350702	Yes	No
3515	25017351500	Yes	Yes
3522	25017352200	Yes	No
3524	25017352400	Yes	No
3526	25017352600	Yes	No
3531.02	25017353102	Yes	No
3539	25017353900	Yes	No
3549.01	25017354901	No	Yes
3549.02	25017354902	Yes	Yes
3689.02	25017368902	Yes	No
3703.02	25017370302	Yes	No
3831.01	25017383101	Yes	Yes
3831.02	25017383102	Yes	Yes
3833	25017383300	Yes	No
3834.01	25017383401	Yes	No
3834.02	25017383402	Yes	No
3835.01	25017383501	Yes	No
3883	25017388300	Yes	No

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

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
9503.07	25019950307	Yes (rural)	No

Norfolk County: 8 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
4021.02	25021402102	Yes	No
4135	25021413500	Yes	No
4177.03	25021417703	No	Yes
4177.04	25021417704	No	Yes
4178.02	25021417802	Yes	No
4179.01	25021417901	Yes	Yes
4198	25021419800	Yes	No
4202.02	25021420202	No	Yes
4203.01	25021420301	No	Yes
4223.03	25021422303	Yes	No
4225.02	25021422502	No	Yes
4563.01	25021456301	Yes	No
4563.02	25021456302	Yes	No

Plymouth County: 22 OZ 2.0 eligible, 8 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
5022	25023502200	No	Yes
5061.03	25023506103	Yes	No
5103	25023510300	Yes	No
5104	25023510400	Yes	No
5105.01	25023510501	Yes	No
5105.03	25023510503	Yes	Yes
5105.04	25023510504	Yes	No
5105.05	25023510505	Yes	No
5107	25023510700	No	Yes
5108	25023510800	Yes	No
5109	25023510900	Yes	Yes
5110	25023511000	Yes	Yes
5112	25023511200	Yes	No
5113.01	25023511301	Yes	No
5114	25023511400	Yes	No
5115	25023511500	Yes	No
5116.01	25023511601	Yes	No
5202.01	25023520201	No	Partly
5302	25023530200	Yes (rural)	No
5303	25023530300	Yes (rural)	No
5421.01	25023542101	Yes (rural)	No
5422	25023542200	Yes (rural)	No
5423.02	25023542302	Yes (rural)	No
5451	25023545100	Yes (rural)	No
5454	25023545400	No	Yes
9802	25023980200	Yes	No
9803	25023980300	No	Yes

Suffolk County: 112 OZ 2.0 eligible, 20 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
1.02	25025000102	Yes	No
2.02	25025000202	Yes	No
4.01	25025000401	Yes	No
6.03	25025000603	Yes	No
6.04	25025000604	Yes	No
7.01	25025000701	Yes	No
7.03	25025000703	Yes	No
7.04	25025000704	Yes	No
8.04	25025000804	Yes	No
8.05	25025000805	Yes	No
8.06	25025000806	Yes	No
8.07	25025000807	Yes	No
101.03	25025010103	Yes	No
102.04	25025010204	Yes	No
102.05	25025010205	Yes	No
102.06	25025010206	Yes	No
104.03	25025010403	Yes	No
104.04	25025010404	Yes	No
104.05	25025010405	Yes	No
104.08	25025010408	Yes	No
402	25025040200	Yes	Yes
403	25025040300	No	Yes
408.01	25025040801	Yes	Yes
501.01	25025050101	Yes	No
502	25025050200	Yes	No
503	25025050300	Yes	No
504	25025050400	Yes	No
506	25025050600	Yes	No
507	25025050700	Yes	No
509.01	25025050901	Yes	No
511.01	25025051101	Yes	No
607	25025060700	Yes	Yes
610	25025061000	No	Yes
611.01	25025061101	Yes	Yes
701.02	25025070102	Yes	No
701.03	25025070103	Yes	No
702.01	25025070201	Yes	No
702.02	25025070202	Yes	No
704.02	25025070402	Yes	No
705.02	25025070502	Yes	No
708.01	25025070801	Yes	No
709.01	25025070901	Yes	No
711.01	25025071101	Yes	No
712.01	25025071201	Yes	No
801	25025080100	Yes	No
803	25025080300	Yes	No
804.01	25025080401	Yes	No
805	25025080500	Yes	Yes
806.01	25025080601	Yes	Yes
808.01	25025080801	Yes	No
809	25025080900	Yes	No
810.01	25025081001	Yes	No
811.02	25025081102	Yes	No
812	25025081200	Yes	Yes
813.01	25025081301	Yes	No
813.02	25025081302	Yes	No
814	25025081400	Yes	No
815	25025081500	Yes	No
817	25025081700	Yes	No
818	25025081800	Yes	No
819	25025081900	Yes	No
820	25025082000	Yes	No
821	25025082100	Yes	No
901	25025090100	Yes	No
902	25025090200	Yes	No
903	25025090300	Yes	No
904	25025090400	Yes	No
906	25025090600	Yes	No
909.01	25025090901	Yes	Yes
910.01	25025091001	Yes	No
912	25025091200	Yes	No
913	25025091300	Yes	No
914	25025091400	Yes	No
915	25025091500	Yes	No
916	25025091600	Yes	No
917	25025091700	Yes	No
918	25025091800	Yes	No
919	25025091900	Yes	No
920	25025092000	Yes	No
921.01	25025092101	Yes	No
923	25025092300	Yes	No
924	25025092400	Yes	No
1001	25025100100	Yes	No
1002	25025100200	Yes	No
1003	25025100300	Yes	No
1005	25025100500	Yes	No
1010.01	25025101001	Yes	No
1010.02	25025101002	Yes	No
1011.01	25025101101	No	Partly
1011.02	25025101102	Yes	No
1101.04	25025110104	Yes	No
1304.06	25025130406	Yes	No
1401.06	25025140106	Yes	No
1403	25025140300	Yes	No
1601.02	25025160102	Yes	No
1601.03	25025160103	Yes	No
1602	25025160200	Yes	Yes
1604	25025160400	Yes	Yes
1605.01	25025160501	Yes	No
1605.02	25025160502	Yes	No
1606.02	25025160602	Yes	No
1701.01	25025170101	Yes	No
1701.02	25025170102	Yes	No
1702	25025170200	Yes	No
1703.02	25025170302	Yes	No
1704	25025170400	Yes	No
1705.03	25025170503	Yes	Yes
1705.04	25025170504	Yes	Yes
1707.01	25025170701	Yes	No
1707.02	25025170702	Yes	Yes
1708	25025170800	Yes	No
1805	25025180500	No	Yes
9801.01	25025980101	Yes	Yes
9803	25025980300	Yes	Yes
9807	25025980700	Yes	No
9811	25025981100	Yes	Yes

Worcester County: 49 OZ 2.0 eligible, 21 in a current OZ (2020 tracts)

Tract	GEOID (2020)	OZ 2.0 eligible	Current OZ (2018)
7011.02	25027701102	Yes (rural)	No
7031	25027703100	Yes (rural)	Yes
7032	25027703200	Yes (rural)	Yes
7071	25027707100	Yes (rural)	No
7072	25027707200	Yes (rural)	Yes
7073	25027707300	Yes (rural)	Yes
7074	25027707400	Yes (rural)	No
7094	25027709400	Yes (rural)	Yes
7096	25027709600	Yes (rural)	Yes
7105	25027710500	Yes (rural)	No
7106.01	25027710601	Yes (rural)	Yes
7106.02	25027710602	Yes (rural)	Yes
7107	25027710700	Yes (rural)	Yes
7108	25027710800	Yes (rural)	No
7110	25027711000	Yes (rural)	No
7162	25027716200	No	Yes
7163	25027716300	No	Yes
7262	25027726200	Yes (rural)	Yes
7304.01	25027730401	Yes	No
7304.02	25027730402	Yes	No
7305	25027730500	Yes	Yes
7310.01	25027731001	Yes	No
7310.02	25027731002	Yes	No
7312.03	25027731203	Yes	No
7312.04	25027731204	Yes	No
7313	25027731300	Yes	Yes
7314	25027731400	Yes	Yes
7315	25027731500	Yes	No
7316.01	25027731601	Yes	No
7317	25027731700	Yes	Yes
7318.01	25027731801	Yes	No
7318.02	25027731802	Yes	No
7319	25027731900	Yes	No
7320.01	25027732001	Yes	No
7320.02	25027732002	Yes	No
7322.03	25027732203	Yes	No
7323.01	25027732301	Yes	No
7323.02	25027732302	Yes	No
7324	25027732400	Yes	No
7325	25027732500	Yes	Yes
7326	25027732600	Yes	No
7327	25027732700	Yes	No
7328.01	25027732801	No	Yes
7329.01	25027732901	Yes	No
7330	25027733000	Yes	No
7392.01	25027739201	Yes	No
7443	25027744300	Yes	No
7542	25027754200	Yes (rural)	Yes
7543	25027754300	Yes (rural)	No
7551	25027755100	Yes (rural)	No
7571	25027757100	No	Yes
7572	25027757200	Yes (rural)	No
7573	25027757300	Yes (rural)	Yes

Top cities in Massachusetts

Boston

Massachusetts

112 eligible tracts

Qualified Opportunity Funds investing in Massachusetts

3 Qualified Opportunity Funds with stated investment activity in Massachusetts. Each profile lists sponsor, focus, and contact details.

Fortuitous Partners Opportunity Fund

by Fortuitous Partners

Greater Boston Apartment Building QOZ Project by Procopio Companies

by Procopio Companies

Mixed-use, Multifamily, Retail

Investors Choice OZ Fund By USG/OZI

by USG/OZI

Multifamily, Senior housing

Browse OZ funds investing in Massachusetts →

Get notified when Treasury certifies Massachusetts's OZ 2.0 nominations

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

Massachusetts Opportunity Zones 2.0: FAQ

How many Opportunity Zone 2.0 tracts has Massachusetts nominated?

Massachusetts nominated 104 census tracts, according to Mass.gov (EOED) (October 2, 2026). Mass.gov says the Commonwealth could nominate up to 104 of 414 eligible tracts under updated federal criteria; the Rev. Proc. 2026-14 appendix we map lists 410 eligible (cap 103). Treasury certification will settle the final count.

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

414 tracts, of which 58 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. The IRS appendix lists 410; Massachusetts cites the higher Treasury figure.

How many tracts can Massachusetts nominate?

Up to 104. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).

Who chooses Massachusetts's Opportunity Zones?

The governor nominates tracts to the U.S. Treasury, which certifies them. In Massachusetts, the Executive Office of Economic Development (EOED) runs the state process.

Are Massachusetts's nominated tracts official Opportunity Zones yet?

Not yet. Treasury must certify them. Under Rev. Proc. 2026-14, its consideration period ends by November 27, 2026 at the latest (extendable to December 28, 2026 at the state's request), and designations take effect January 1, 2027.

When was Massachusetts's community nomination deadline?

Massachusetts's published community/local input deadline was Closed — governor nominated 104 tracts Oct 2, 2026. That is the state's internal window, separate from the federal deadline.

Do rural Opportunity Zones in Massachusetts 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. Massachusetts has 58 rural eligible tracts in the IRS appendix.

Data as of October 12, 2026 · Massachusetts data last changed Oct 10, 2026 · How we source this