New Hampshire Opportunity Zones 2.0
As of October 12, 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 12, 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 census tracts list: Opportunity Zones by county
Every New Hampshire census tract that is either on the OZ 2.0 eligibility list (53 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 27 New Hampshire tracts, 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 35 2020 tracts fully and 0 partly (35 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 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.
Download the New Hampshire census tracts list (CSV) →
Belknap County: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9658.02 | 33001965802 | Yes (rural) | No |
| 9659 | 33001965900 | Yes (rural) | No |
| 9660 | 33001966000 | No | Yes |
Carroll County: 4 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9553.01 | 33003955301 | Yes (rural) | Yes |
| 9553.02 | 33003955302 | No | Yes |
| 9554.01 | 33003955401 | No | Yes |
| 9554.02 | 33003955402 | Yes (rural) | Yes |
| 9558.02 | 33003955802 | Yes (rural) | No |
| 9559.01 | 33003955901 | Yes (rural) | No |
Cheshire County: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9713 | 33005971300 | Yes (rural) | No |
| 9714.03 | 33005971403 | Yes (rural) | Yes |
| 9716 | 33005971600 | Yes (rural) | No |
Coos County: 7 OZ 2.0 eligible, 5 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9501 | 33007950100 | Yes (rural) | No |
| 9502 | 33007950200 | Yes (rural) | Yes |
| 9503 | 33007950300 | Yes (rural) | Yes |
| 9504 | 33007950400 | Yes (rural) | Yes |
| 9505 | 33007950500 | No | Yes |
| 9506 | 33007950600 | Yes (rural) | Yes |
| 9507 | 33007950700 | Yes (rural) | No |
| 9508 | 33007950800 | Yes (rural) | No |
Grafton County: 4 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9601.01 | 33009960101 | Yes (rural) | Yes |
| 9601.02 | 33009960102 | No | Yes |
| 9604.01 | 33009960401 | No | Yes |
| 9604.02 | 33009960402 | No | Yes |
| 9610.01 | 33009961001 | Yes (rural) | Yes |
| 9610.02 | 33009961002 | No | Yes |
| 9611.01 | 33009961101 | Yes (rural) | No |
| 9612.01 | 33009961201 | Yes (rural) | No |
Hillsborough County: 14 OZ 2.0 eligible, 4 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2.02 | 33011000202 | Yes | No |
| 3 | 33011000300 | Yes | No |
| 13 | 33011001300 | Yes | No |
| 14 | 33011001400 | Yes | No |
| 15 | 33011001500 | Yes | No |
| 16 | 33011001600 | Yes | No |
| 17 | 33011001700 | Yes | No |
| 18 | 33011001800 | Yes | No |
| 20 | 33011002000 | Yes | No |
| 24 | 33011002400 | Yes | No |
| 102.02 | 33011010202 | Yes | No |
| 105 | 33011010500 | Yes | No |
| 107 | 33011010700 | Yes | Yes |
| 108.01 | 33011010801 | No | Yes |
| 108.02 | 33011010802 | Yes | Yes |
| 2004 | 33011200400 | No | Yes |
Merrimack County: 3 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 329 | 33013032900 | Yes (rural) | No |
| 350 | 33013035000 | Yes (rural) | No |
| 430.01 | 33013043001 | No | Yes |
| 430.02 | 33013043002 | No | Yes |
| 443 | 33013044300 | Yes (rural) | No |
Rockingham County: 5 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 34 | 33015003400 | Yes | No |
| 35 | 33015003500 | Yes | Yes |
| 550.02 | 33015055002 | Yes (rural) | Yes |
| 630.01 | 33015063001 | No | Yes |
| 650.08 | 33015065008 | Yes | No |
| 1074 | 33015107400 | Yes (rural) | No |
Strafford County: 7 OZ 2.0 eligible, 6 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 802.03 | 33017080203 | Yes (rural) | Yes |
| 814 | 33017081400 | Yes (rural) | Yes |
| 830.01 | 33017083001 | Yes (rural) | Yes |
| 830.02 | 33017083002 | Yes (rural) | No |
| 843.01 | 33017084301 | Yes (rural) | Yes |
| 843.02 | 33017084302 | Yes (rural) | Yes |
| 844 | 33017084400 | No | Yes |
| 870.01 | 33017087001 | Yes (rural) | No |
Sullivan County: 4 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9754.01 | 33019975401 | No | Yes |
| 9754.02 | 33019975402 | No | Yes |
| 9757 | 33019975700 | Yes (rural) | No |
| 9758 | 33019975800 | Yes (rural) | Yes |
| 9759.01 | 33019975901 | Yes (rural) | No |
| 9759.02 | 33019975902 | Yes (rural) | No |
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 12, 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 12, 2026 · New Hampshire data last changed Aug 14, 2026 · How we source this