State profile

Opportunity Zones in New Mexico

New Mexico has 63 Qualified Opportunity Zones, including 37 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, New Mexico nominated 65 new Opportunity Zones under the OZ 2.0 framework. Treasury has designated them, effective January 1, 2027.

OZ 2.0 Nomination Status

Nominations Certified

Community deadline: May 15
Deadline to submit: Oct 28, 2026 · 30-day extension · submitted
Nominations certified: Oct 30, 2026
Agency in charge: New Mexico EDD
Tracts designated: 65

Window Open
Window Closed
Nominations Submitted to Treasury · 2026-10-28
Nominations Certified by Treasury · 2026-10-30

See all 56 jurisdictions →

Designated OZs (2018)

Rural OZs

258

OZ 2.0-eligible tracts

2.0 nomination cap

Official state resources: New Mexico Economic Development Department

What Are Opportunity Zones?

Opportunity Zones are economically distressed communities designated at the census-tract level. U.S. taxpayers who reinvest eligible capital gains into Qualified Opportunity Funds that invest in Opportunity Zone property may qualify for several federal tax benefits.

How To Invest in Opportunity Zones

To qualify for the Opportunity Zone tax incentive, investors must reinvest eligible capital gains into a Qualified Opportunity Fund (QOF). The QOF must then deploy capital into qualified Opportunity Zone property or businesses located within designated census tracts.

New Mexico Opportunity Zones Map

The interactive map below shows every designated Opportunity Zone in New Mexico. Use the layer panel to explore rural and surrounding tracts, or click any zone for tract-level detail.

Current Opportunity Zones in New Mexico (Designated 2018)

The census tracts below were designated in 2018 under IRS Notice 2018-48 and correspond to 2010 U.S. Census tract boundaries. These OZ 1.0 designations remain in effect through December 31, 2028.

County	Census Tract	Type
Bernalillo	35001000124	Non-Rural
Bernalillo	35001001200	Non-Rural
Bernalillo	35001001600	Non-Rural
Bernalillo	35001002100	Non-Rural
Bernalillo	35001002500	Non-Rural
Bernalillo	35001002700	Non-Rural
Bernalillo	35001003400	Non-Rural
Bernalillo	35001003736	Non-Rural
Bernalillo	35001004001	Non-Rural
Bernalillo	35001004300	Non-Rural
Bernalillo	35001004736	Non-Rural
Bernalillo	35001004741	Non-Rural
Bernalillo	35001004744	Non-Rural
Bernalillo	35001940600	Non-Rural
Chaves	35005000700	Rural
Chaves	35005001101	Rural
Chaves	35005001300	Rural
Cibola	35006946100	Rural
Cibola	35006974400	Rural
Colfax	35007950500	Rural
Curry	35009000400	Rural
Curry	35009000603	Rural
Doña Ana	35013000102	Non-Rural
Doña Ana	35013000500	Non-Rural
Doña Ana	35013001000	Non-Rural
Doña Ana	35013001303	Non-Rural
Doña Ana	35013001500	Non-Rural
Doña Ana	35013001701	Non-Rural
Doña Ana	35013001705	Non-Rural
Eddy	35015000100	Rural
Eddy	35015000800	Rural
Grant	35017964400	Rural
Hidalgo	35023970200	Rural
Lea	35025000300	Rural
Luna	35029000500	Rural
McKinley	35031943902	Rural
McKinley	35031945200	Rural
McKinley	35031946000	Rural
Quay	35037958601	Rural
Rio Arriba	35039000300	Rural
Rio Arriba	35039941000	Rural
Roosevelt	35041000300	Rural
Sandoval	35043940500	Rural
Sandoval	35043940900	Rural
San Juan	35045000401	Rural
San Juan	35045000402	Rural
San Juan	35045000705	Rural
San Juan	35045943000	Rural
San Juan	35045943201	Rural
Santa Fe	35049001002	Non-Rural
Santa Fe	35049001103	Non-Rural
Santa Fe	35049001202	Non-Rural
Santa Fe	35049001302	Non-Rural
Santa Fe	35049001304	Non-Rural
Sierra	35051962300	Rural
Sierra	35051962401	Rural
Taos	35055952300	Rural
Torrance	35057963202	Rural
Torrance	35057963600	Rural
Valencia	35061970401	Rural
Valencia	35061971000	Rural
Valencia	35061971300	Rural
Valencia	35061971400	Rural

Future OZ 2.0 Designations in New Mexico

On January 29, 2026, the U.S. Census Bureau released its five-year American Community Survey (ACS) estimates for the 2020–2024 period. These data determine which census tracts are eligible for Opportunity Zone designation under the OZ 2.0 framework.

Across New Mexico, 258 census tracts (164 rural, 94 non-rural) meet the statutory median-family-income and/or poverty-rate thresholds. New Mexico submitted its OZ 2.0 nominations to the U.S. Treasury on October 28, 2026, nominating 65 of those eligible tracts (36 rural, 29 non-rural) — the maximum allowed under the 25 percent statutory cap. Treasury has designated them, effective January 1, 2027. Designated tracts are marked and listed first in the table below.

Source: Economic Development New Mexico

28.7%

Median poverty rate (eligible tracts)

65.3%

Median family income vs. area (eligible tracts)

863,702

People in eligible tracts

Census profile of the OZ 2.0-eligible tracts, per OpportunityZones.com analysis of 2020–2024 ACS data.

County	Census Tract	Type	Designated	MFI Ratio	Poverty
Bernalillo	35001000124	Non-Rural	Designated	64.2%	26.4%
Bernalillo	35001000501	Non-Rural	Designated	63.8%	29.7%
Bernalillo	35001000601	Non-Rural	Designated	88.9%	21.3%
Bernalillo	35001000603	Non-Rural	Designated	58.5%	26.3%
Bernalillo	35001000605	Non-Rural	Designated	68.5%	20.7%
Bernalillo	35001000713	Non-Rural	Designated	53.5%	33.1%
Bernalillo	35001000717	Non-Rural	Designated	44.8%	16.0%
Bernalillo	35001000907	Non-Rural	Designated	—	48.8%
Bernalillo	35001000908	Non-Rural	Designated	48.5%	41.2%
Bernalillo	35001001300	Non-Rural	Designated	—	30.1%
Bernalillo	35001001400	Non-Rural	Designated	71.6%	29.7%
Bernalillo	35001001500	Non-Rural	Designated	56.5%	21.2%
Bernalillo	35001002100	Non-Rural	Designated	39.3%	21.5%
Bernalillo	35001002404	Non-Rural	Designated	76.5%	27.4%
Bernalillo	35001002900	Non-Rural	Designated	65.8%	30.7%
Bernalillo	35001003400	Non-Rural	Designated	40.5%	30.8%
Bernalillo	35001003733	Non-Rural	Designated	39.2%	47.3%
Bernalillo	35001004712	Non-Rural	Designated	66.2%	20.7%
Bernalillo	35001004760	Non-Rural	Designated	36.2%	37.6%
Bernalillo	35001004762	Non-Rural	Designated	63.5%	17.9%
Bernalillo	35001940602	Non-Rural	Designated	—	42.5%
Chaves	35005000301	Rural	Designated	54.7%	30.6%
Chaves	35005000600	Rural	Designated	39.2%	44.8%
Chaves	35005001101	Rural	Designated	62.2%	31.2%
Chaves	35005001400	Rural	Designated	89.0%	21.5%
Cibola	35006946100	Rural	Designated	—	41.9%
Cibola	35006974402	Rural	Designated	78.7%	27.0%
Colfax	35007950600	Rural	Designated	64.3%	30.7%
Curry	35009000100	Rural	Designated	37.7%	37.5%
Doña Ana	35013000102	Non-Rural	Designated	77.4%	40.1%
Doña Ana	35013000500	Non-Rural	Designated	71.4%	31.1%
Doña Ana	35013000600	Non-Rural	Designated	64.3%	32.0%
Doña Ana	35013001707	Non-Rural	Designated	70.3%	30.8%
Grant	35017964300	Rural	Designated	79.1%	25.3%
Hidalgo	35023970000	Rural	Designated	87.7%	22.7%
Lea	35025000100	Rural	Designated	81.7%	29.9%
Lea	35025000502	Rural	Designated	69.0%	28.5%
Lincoln	35027960403	Rural	Designated	71.5%	24.4%
Luna	35029000401	Rural	Designated	58.3%	18.3%
Luna	35029000500	Rural	Designated	53.9%	33.8%
McKinley	35031943500	Rural	Designated	69.2%	32.3%
McKinley	35031944000	Rural	Designated	45.1%	45.5%
McKinley	35031945202	Rural	Designated	60.5%	32.1%
McKinley	35031945300	Rural	Designated	66.2%	35.6%
McKinley	35031945602	Rural	Designated	60.8%	33.1%
Otero	35035000100	Rural	Designated	45.2%	33.5%
Otero	35035000502	Rural	Designated	—	20.6%
Otero	35035000702	Rural	Designated	53.3%	26.7%
Otero	35035940000	Rural	Designated	59.7%	28.7%
Quay	35037958601	Rural	Designated	64.3%	23.7%
Rio Arriba	35039940700	Rural	Designated	77.0%	28.0%
Sandoval	35043010713	Non-Rural	Designated	67.5%	12.3%
Sandoval	35043010900	Non-Rural	Designated	50.8%	26.0%
Sandoval	35043940500	Rural	Designated	61.3%	25.5%
San Juan	35045000503	Rural	Designated	80.5%	32.2%
San Miguel	35047957200	Rural	Designated	97.7%	23.7%
San Miguel	35047957300	Rural	Designated	108.2%	34.2%
San Miguel	35047957400	Rural	Designated	56.1%	37.9%
Santa Fe	35049001202	Non-Rural	Designated	50.0%	32.0%
Santa Fe	35049010308	Non-Rural	Designated	89.6%	20.8%
Santa Fe	35049940900	Rural	Designated	63.8%	21.3%
Socorro	35053978301	Rural	Designated	67.6%	17.4%
Taos	35055940101	Rural	Designated	92.0%	24.3%
Valencia	35061970401	Rural	Designated	60.9%	19.5%
Valencia	35061970404	Rural	Designated	70.4%	31.6%
Bernalillo	35001000120	Non-Rural		75.8%	27.8%
Bernalillo	35001000129	Non-Rural		64.2%	19.3%
Bernalillo	35001000205	Non-Rural		68.7%	20.3%
Bernalillo	35001000208	Non-Rural		61.0%	19.4%
Bernalillo	35001000712	Non-Rural		52.6%	34.5%
Bernalillo	35001000715	Non-Rural		32.7%	59.4%
Bernalillo	35001000716	Non-Rural		88.4%	25.3%
Bernalillo	35001000904	Non-Rural		53.1%	31.4%
Bernalillo	35001000905	Non-Rural		62.3%	15.6%
Bernalillo	35001000906	Non-Rural		34.9%	23.2%
Bernalillo	35001001102	Non-Rural		118.8%	23.5%
Bernalillo	35001001201	Non-Rural		55.7%	38.6%
Bernalillo	35001001702	Non-Rural		43.5%	29.5%
Bernalillo	35001002000	Non-Rural		56.4%	36.3%
Bernalillo	35001002301	Non-Rural		42.6%	27.2%
Bernalillo	35001002302	Non-Rural		55.0%	15.0%
Bernalillo	35001002401	Non-Rural		57.4%	14.3%
Bernalillo	35001002403	Non-Rural		43.0%	33.9%
Bernalillo	35001003202	Non-Rural		67.9%	26.7%
Bernalillo	35001003600	Non-Rural		76.2%	22.2%
Bernalillo	35001003725	Non-Rural		94.6%	23.0%
Bernalillo	35001003740	Non-Rural		64.4%	10.3%
Bernalillo	35001004300	Non-Rural		52.3%	32.4%
Bernalillo	35001004501	Non-Rural		54.3%	33.5%
Bernalillo	35001004715	Non-Rural		69.3%	17.8%
Bernalillo	35001004720	Non-Rural		116.7%	24.2%
Bernalillo	35001004733	Non-Rural		73.0%	23.6%
Bernalillo	35001004734	Non-Rural		61.2%	29.9%
Bernalillo	35001004735	Non-Rural		61.1%	20.0%
Bernalillo	35001004736	Non-Rural		—	31.0%
Bernalillo	35001004738	Non-Rural		85.8%	24.9%
Bernalillo	35001004739	Non-Rural		71.9%	24.6%
Bernalillo	35001004749	Non-Rural		47.5%	32.5%
Bernalillo	35001004759	Non-Rural		64.1%	17.7%
Bernalillo	35001004761	Non-Rural		60.7%	5.5%
Bernalillo	35001004900	Non-Rural		100.5%	30.6%
Bernalillo	35001940700	Rural		66.2%	12.7%
Bernalillo	35001980600	Non-Rural		—	25.0%
Catron	35003976401	Rural		79.0%	36.7%
Chaves	35005000201	Rural		113.8%	21.5%
Chaves	35005000202	Rural		48.3%	31.6%
Chaves	35005000302	Rural		117.0%	29.1%
Chaves	35005000400	Rural		50.6%	44.8%
Chaves	35005000500	Rural		65.4%	28.1%
Chaves	35005000700	Rural		67.0%	13.6%
Chaves	35005001300	Rural		66.7%	35.7%
Cibola	35006945800	Rural		49.2%	33.4%
Cibola	35006974201	Rural		100.3%	29.1%
Cibola	35006974202	Rural		40.3%	42.9%
Cibola	35006974401	Rural		67.5%	16.5%
Cibola	35006974701	Rural		86.0%	27.7%
Curry	35009000201	Rural		68.2%	19.9%
Curry	35009000202	Rural		63.0%	30.7%
Curry	35009000305	Rural		85.0%	27.9%
Curry	35009000306	Rural		—	33.0%
Curry	35009000400	Rural		44.2%	33.2%
Curry	35009000601	Rural		109.2%	25.0%
Doña Ana	35013000103	Non-Rural		73.9%	24.0%
Doña Ana	35013000104	Non-Rural		90.2%	30.8%
Doña Ana	35013000203	Non-Rural		98.5%	31.9%
Doña Ana	35013000300	Non-Rural		65.3%	29.6%
Doña Ana	35013000401	Non-Rural		37.0%	46.3%
Doña Ana	35013000402	Non-Rural		82.8%	27.4%
Doña Ana	35013000700	Non-Rural		57.2%	39.0%
Doña Ana	35013000800	Non-Rural		61.1%	34.2%
Doña Ana	35013000901	Non-Rural		52.4%	58.6%
Doña Ana	35013000902	Non-Rural		61.6%	27.0%
Doña Ana	35013001000	Non-Rural		63.8%	30.2%
Doña Ana	35013001103	Non-Rural		101.1%	20.1%
Doña Ana	35013001105	Non-Rural		39.9%	22.1%
Doña Ana	35013001203	Non-Rural		78.0%	31.9%
Doña Ana	35013001309	Non-Rural		68.6%	14.6%
Doña Ana	35013001314	Rural		94.5%	29.8%
Doña Ana	35013001401	Rural		49.9%	41.5%
Doña Ana	35013001402	Rural		69.5%	32.4%
Doña Ana	35013001705	Non-Rural		79.9%	37.0%
Doña Ana	35013001805	Non-Rural		89.1%	21.2%
Doña Ana	35013001807	Non-Rural		34.5%	64.1%
Doña Ana	35013001808	Non-Rural		66.1%	27.5%
Doña Ana	35013001809	Rural		94.4%	24.2%
Doña Ana	35013001811	Non-Rural		102.3%	23.2%
Doña Ana	35013001812	Non-Rural		77.6%	26.5%
Doña Ana	35013001813	Rural		66.1%	31.2%
Eddy	35015000100	Rural		108.7%	26.1%
Eddy	35015000401	Rural		96.5%	20.2%
Eddy	35015001002	Rural		97.5%	21.0%
Grant	35017964401	Rural		34.1%	25.2%
Grant	35017964402	Rural		67.7%	16.9%
Grant	35017964600	Rural		51.4%	30.6%
Grant	35017964800	Rural		46.8%	13.7%
Guadalupe	35019961600	Rural		69.3%	25.5%
Hidalgo	35023970200	Rural		58.0%	23.5%
Lea	35025000200	Rural		82.3%	24.9%
Lea	35025000300	Rural		71.6%	23.8%
Lea	35025000400	Rural		65.2%	22.1%
Lea	35025000800	Rural		64.4%	12.1%
Lea	35025001004	Rural		100.5%	21.5%
Lea	35025001005	Rural		68.8%	31.0%
Lincoln	35027960401	Rural		—	31.9%
Lincoln	35027960602	Rural		94.7%	32.5%
Lincoln	35027960800	Rural		73.8%	20.0%
Luna	35029000100	Rural		54.6%	38.9%
Luna	35029000200	Rural		65.3%	15.4%
Luna	35029000300	Rural		54.5%	30.9%
Luna	35029000600	Rural		69.2%	39.8%
McKinley	35031940301	Rural		70.8%	22.6%
McKinley	35031940302	Rural		42.7%	34.8%
McKinley	35031940500	Rural		71.6%	37.5%
McKinley	35031943601	Rural		49.3%	42.0%
McKinley	35031943602	Rural		88.6%	38.4%
McKinley	35031943701	Rural		58.4%	43.0%
McKinley	35031943702	Rural		74.3%	30.1%
McKinley	35031943801	Rural		39.8%	50.9%
McKinley	35031943802	Rural		61.7%	33.2%
McKinley	35031943803	Rural		49.7%	39.3%
McKinley	35031943903	Rural		65.3%	35.5%
McKinley	35031943905	Rural		72.0%	48.0%
McKinley	35031943906	Rural		55.8%	38.7%
McKinley	35031943907	Rural		41.5%	22.5%
McKinley	35031945201	Rural		55.8%	44.7%
McKinley	35031945502	Rural		116.2%	21.3%
McKinley	35031945503	Rural		73.2%	21.3%
McKinley	35031945701	Rural		90.2%	20.9%
McKinley	35031945702	Rural		39.9%	41.4%
McKinley	35031946001	Rural		64.9%	30.9%
McKinley	35031946002	Rural		62.4%	45.5%
McKinley	35031946003	Rural		42.6%	50.8%
Mora	35033955202	Rural		67.2%	23.5%
Otero	35035000303	Rural		42.6%	39.7%
Otero	35035000305	Rural		61.3%	19.5%
Otero	35035000903	Rural		49.5%	36.1%
Otero	35035000904	Rural		82.8%	29.8%
Quay	35037958602	Rural		95.8%	34.0%
Quay	35037958900	Rural		64.2%	21.4%
Rio Arriba	35039000100	Rural		75.1%	30.1%
Rio Arriba	35039000200	Rural		92.4%	27.9%
Rio Arriba	35039000401	Rural		66.4%	26.8%
Rio Arriba	35039000402	Rural		65.0%	19.6%
Rio Arriba	35039941000	Rural		76.4%	21.7%
Roosevelt	35041000100	Rural		61.7%	30.8%
Roosevelt	35041000300	Rural		61.4%	29.1%
Roosevelt	35041000401	Rural		68.9%	10.3%
Sandoval	35043940200	Rural		99.1%	21.8%
Sandoval	35043940600	Rural		55.5%	31.1%
Sandoval	35043940900	Rural		44.2%	44.6%
San Juan	35045000207	Rural		77.4%	44.7%
San Juan	35045000302	Rural		102.8%	28.3%
San Juan	35045000402	Rural		110.3%	36.9%
San Juan	35045000607	Rural		118.8%	20.1%
San Juan	35045000612	Rural		80.5%	28.6%
San Juan	35045000613	Rural		70.7%	24.2%
San Juan	35045000706	Rural		67.4%	26.1%
San Juan	35045000707	Rural		75.2%	27.3%
San Juan	35045000708	Rural		77.2%	32.3%
San Juan	35045942801	Rural		61.9%	27.6%
San Juan	35045942802	Rural		61.6%	30.8%
San Juan	35045942803	Rural		46.1%	40.5%
San Juan	35045942900	Rural		65.0%	31.5%
San Juan	35045943000	Rural		63.3%	42.8%
San Juan	35045943100	Rural		57.8%	42.2%
San Juan	35045943201	Rural		56.2%	37.9%
San Juan	35045943300	Rural		95.7%	36.9%
San Miguel	35047957501	Rural		112.7%	21.4%
San Miguel	35047957502	Rural		50.1%	37.9%
San Miguel	35047957602	Rural		69.0%	5.9%
San Miguel	35047957700	Rural		55.2%	17.3%
San Miguel	35047957800	Rural		91.0%	26.5%
Santa Fe	35049001002	Non-Rural		42.0%	23.5%
Santa Fe	35049001107	Non-Rural		65.9%	7.2%
Santa Fe	35049001205	Non-Rural		65.4%	17.5%
Santa Fe	35049001206	Non-Rural		56.9%	29.4%
Santa Fe	35049001207	Non-Rural		64.2%	21.0%
Santa Fe	35049001302	Non-Rural		65.5%	15.8%
Santa Fe	35049001306	Non-Rural		64.1%	19.3%
Sierra	35051962200	Rural		64.1%	35.4%
Sierra	35051962300	Rural		79.5%	24.1%
Socorro	35053940000 (newly eligible under a Treasury Alternate Framework)	Rural		≤70%	1.2%
Socorro	35053978100	Rural		40.5%	36.9%
Socorro	35053978200	Rural		74.8%	35.5%
Socorro	35053978302	Rural		67.6%	50.6%
Taos	35055952300	Rural		—	26.7%
Taos	35055952701	Rural		56.9%	23.2%
Torrance	35057963202	Rural		69.6%	31.8%
Valencia	35061970101	Rural		53.6%	20.6%
Valencia	35061970103	Rural		72.4%	30.3%
Valencia	35061970307	Rural		68.9%	30.6%
Valencia	35061970701	Rural		103.7%	24.0%
Valencia	35061970800	Rural		55.7%	32.7%
Valencia	35061970901	Rural		63.2%	26.8%
Valencia	35061970902	Rural		58.6%	17.2%
Valencia	35061971000	Rural		67.3%	13.5%
Valencia	35061971301	Rural		58.4%	28.7%
Valencia	35061980100	Rural		—	100.0%

* 1 tract is newly eligible under Treasury's Alternate Framework, added September 28, 2026. The Census Bureau publishes no median family income for this tract, so Treasury used its family-income distribution to show its median family income is at or below 70% of the area median (shown as ≤70%). Its rural status is inferred from neighboring tracts.

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