New Mexico Opportunity Zones 2.0
As of October 12, 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 257 eligible tracts and may nominate up to 65, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
New Mexico has 257 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 Mexico or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 257 tracts (163 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 65 (25%, rounded up). 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 257 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 designations 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
New Mexico census tracts list: Opportunity Zones by county
Every New Mexico census tract that is either on the OZ 2.0 eligibility list (257 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated 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 is not designated. The governor can nominate up to 65 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 Mexico census tracts list (CSV) →
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 |
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 |
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 |
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 |
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 |
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 |
Doña 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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 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 |
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 |
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 |
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 |
Socorro County: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9781 | 35053978100 | Yes (rural) | No |
| 9782 | 35053978200 | Yes (rural) | No |
| 9783.01 | 35053978301 | Yes (rural) | No |
| 9783.02 | 35053978302 | Yes (rural) | No |
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 |
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 |
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 |
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.
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 12, 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?
257 tracts, of which 163 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 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 163 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · New Mexico data last changed Oct 6, 2026 · How we source this