Now Available: The Opportunity Zones Playbook
Now Available: The Opportunity Zones Playbook
Qualified 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 will nominate approximately 65 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.
Jump to section:
- New Mexico Opportunity Zones Map
- Current Opportunity Zones in New Mexico (Designated in 2018)
- New Mexico Census Tracts Eligible For Future OZ 2.0 Designation
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.
New Mexico Opportunity Zones Map
The image below shows all of the Opportunity Zones in New Mexico. Blue shaded census tracts are non-rural Opportunity Zones. Orange shaded census tracts are rural Opportunity Zones. For a searchable interactive version, go to our Opportunity Zones Map.
Current Opportunity Zones in New Mexico (Designated in 2018)
The table below lists all New Mexico Opportunity Zones by county, as designated under IRS Notice 2018-48. These census tracts were designated in 2018 as part of the OZ 1.0 designation round and correspond to 2010 U.S. Census tract boundaries. Rural determinations were issued in 2025 pursuant to IRS Notice 2025-50. All such OZ 1.0 designations expire after December 31, 2028.
To view these on a map, go to our Opportunity Zones Map.
| 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 |
New Mexico Census Tracts Eligible For Future OZ 2.0 Designation
On January 29, 2026, the U.S. Census Bureau published its five-year American Community Survey (ACS) estimates for the 2020–2024 period, providing the income and poverty data that define which census tracts are eligible for Opportunity Zone designation in 2026.
According to OpportunityZones.com analysis of this data, New Mexico has 257 census tracts that meet the median family income and/or poverty rate requirements for OZ 2.0 tract eligibility. Per the 25% statutory cap, New Mexico will be able to nominate 65 of their 257 eligible tracts as Opportunity Zones.
The nomination window for each state opens on July 1, 2026 and runs for a period of up to 120 days. Upon receiving each state’s nominations, the U.S. Department of the Treasury then has up to 60 days to officially designate the state’s nominated census tracts as Opportunity Zones. The new OZ 2.0 tracts will take effect on January 1, 2027.
Note: The table below lists all OZ 2.0 eligible tracts in the state of New Mexico. This is not the final list of designated tracts. The final list will be published here in late 2026. These census tracts correspond to the tract boundaries of the 2020 U.S. Census.
To view these OZ 2.0 eligible tracts on a map, go to our OZ 2.0 Eligibility Map.
| County | Census Tract | MFI Ratio | Poverty |
|---|---|---|---|
| Bernalillo | 35001000120 | 75.83% | 27.82% |
| Bernalillo | 35001000124 | 64.25% | 26.39% |
| Bernalillo | 35001000129 | 64.21% | 19.26% |
| Bernalillo | 35001000205 | 68.72% | 20.30% |
| Bernalillo | 35001000208 | 60.95% | 19.42% |
| Bernalillo | 35001000501 | 63.80% | 29.69% |
| Bernalillo | 35001000601 | 88.92% | 21.34% |
| Bernalillo | 35001000603 | 58.48% | 26.26% |
| Bernalillo | 35001000605 | 68.53% | 20.68% |
| Bernalillo | 35001000712 | 52.57% | 34.48% |
| Bernalillo | 35001000713 | 53.49% | 33.13% |
| Bernalillo | 35001000715 | 32.70% | 59.35% |
| Bernalillo | 35001000716 | 88.43% | 25.32% |
| Bernalillo | 35001000717 | 44.82% | 15.98% |
| Bernalillo | 35001000904 | 53.11% | 31.38% |
| Bernalillo | 35001000905 | 62.28% | 15.63% |
| Bernalillo | 35001000906 | 34.95% | 23.22% |
| Bernalillo | 35001000907 | – | 48.84% |
| Bernalillo | 35001000908 | 48.50% | 41.22% |
| Bernalillo | 35001001102 | 118.80% | 23.47% |
| Bernalillo | 35001001201 | 55.69% | 38.58% |
| Bernalillo | 35001001300 | – | 30.12% |
| Bernalillo | 35001001400 | 71.63% | 29.70% |
| Bernalillo | 35001001500 | 56.46% | 21.21% |
| Bernalillo | 35001001702 | 43.54% | 29.47% |
| Bernalillo | 35001002000 | 56.38% | 36.32% |
| Bernalillo | 35001002100 | 39.33% | 21.51% |
| Bernalillo | 35001002301 | 42.59% | 27.18% |
| Bernalillo | 35001002302 | 54.98% | 14.99% |
| Bernalillo | 35001002401 | 57.43% | 14.27% |
| Bernalillo | 35001002403 | 43.04% | 33.94% |
| Bernalillo | 35001002404 | 76.51% | 27.37% |
| Bernalillo | 35001002900 | 65.76% | 30.67% |
| Bernalillo | 35001003202 | 67.90% | 26.69% |
| Bernalillo | 35001003400 | 40.47% | 30.83% |
| Bernalillo | 35001003600 | 76.25% | 22.22% |
| Bernalillo | 35001003725 | 94.57% | 22.98% |
| Bernalillo | 35001003733 | 39.22% | 47.33% |
| Bernalillo | 35001003740 | 64.36% | 10.30% |
| Bernalillo | 35001004300 | 52.35% | 32.36% |
| Bernalillo | 35001004501 | 54.30% | 33.52% |
| Bernalillo | 35001004712 | 66.17% | 20.66% |
| Bernalillo | 35001004715 | 69.32% | 17.75% |
| Bernalillo | 35001004720 | 116.73% | 24.21% |
| Bernalillo | 35001004733 | 72.95% | 23.57% |
| Bernalillo | 35001004734 | 61.20% | 29.85% |
| Bernalillo | 35001004735 | 61.06% | 20.03% |
| Bernalillo | 35001004736 | – | 31.03% |
| Bernalillo | 35001004738 | 85.81% | 24.90% |
| Bernalillo | 35001004739 | 71.88% | 24.55% |
| Bernalillo | 35001004749 | 47.48% | 32.46% |
| Bernalillo | 35001004759 | 64.08% | 17.72% |
| Bernalillo | 35001004760 | 36.24% | 37.55% |
| Bernalillo | 35001004761 | 60.73% | 5.47% |
| Bernalillo | 35001004762 | 63.52% | 17.93% |
| Bernalillo | 35001004900 | 100.51% | 30.58% |
| Bernalillo | 35001940602 | – | 42.54% |
| Bernalillo | 35001940700 | 66.22% | 12.66% |
| Bernalillo | 35001980600 | – | 25.00% |
| Catron | 35003976401 | 79.01% | 36.74% |
| Chaves | 35005000201 | 113.77% | 21.52% |
| Chaves | 35005000202 | 48.33% | 31.60% |
| Chaves | 35005000301 | 54.71% | 30.57% |
| Chaves | 35005000302 | 117.03% | 29.08% |
| Chaves | 35005000400 | 50.57% | 44.78% |
| Chaves | 35005000500 | 65.37% | 28.11% |
| Chaves | 35005000600 | 39.23% | 44.81% |
| Chaves | 35005000700 | 67.00% | 13.63% |
| Chaves | 35005001101 | 62.15% | 31.22% |
| Chaves | 35005001300 | 66.65% | 35.68% |
| Chaves | 35005001400 | 89.05% | 21.47% |
| Cibola | 35006945800 | 49.16% | 33.37% |
| Cibola | 35006946100 | – | 41.86% |
| Cibola | 35006974201 | 100.34% | 29.07% |
| Cibola | 35006974202 | 40.29% | 42.94% |
| Cibola | 35006974401 | 67.48% | 16.53% |
| Cibola | 35006974402 | 78.70% | 27.00% |
| Cibola | 35006974701 | 85.98% | 27.71% |
| Colfax | 35007950600 | 64.29% | 30.69% |
| Curry | 35009000100 | 37.74% | 37.47% |
| Curry | 35009000201 | 68.17% | 19.95% |
| Curry | 35009000202 | 62.98% | 30.72% |
| Curry | 35009000305 | 85.02% | 27.89% |
| Curry | 35009000306 | – | 33.01% |
| Curry | 35009000400 | 44.20% | 33.22% |
| Curry | 35009000601 | 109.20% | 25.00% |
| Doña Ana | 35013000102 | 77.43% | 40.12% |
| Doña Ana | 35013000103 | 73.89% | 24.03% |
| Doña Ana | 35013000104 | 90.25% | 30.83% |
| Doña Ana | 35013000203 | 98.47% | 31.93% |
| Doña Ana | 35013000300 | 65.33% | 29.60% |
| Doña Ana | 35013000401 | 37.01% | 46.33% |
| Doña Ana | 35013000402 | 82.76% | 27.39% |
| Doña Ana | 35013000500 | 71.42% | 31.09% |
| Doña Ana | 35013000600 | 64.34% | 32.01% |
| Doña Ana | 35013000700 | 57.24% | 38.97% |
| Doña Ana | 35013000800 | 61.10% | 34.18% |
| Doña Ana | 35013000901 | 52.43% | 58.57% |
| Doña Ana | 35013000902 | 61.58% | 26.96% |
| Doña Ana | 35013001000 | 63.79% | 30.24% |
| Doña Ana | 35013001103 | 101.09% | 20.09% |
| Doña Ana | 35013001105 | 39.93% | 22.10% |
| Doña Ana | 35013001203 | 77.99% | 31.90% |
| Doña Ana | 35013001309 | 68.60% | 14.59% |
| Doña Ana | 35013001314 | 94.49% | 29.82% |
| Doña Ana | 35013001401 | 49.89% | 41.53% |
| Doña Ana | 35013001402 | 69.54% | 32.37% |
| Doña Ana | 35013001705 | 79.86% | 37.04% |
| Doña Ana | 35013001707 | 70.29% | 30.76% |
| Doña Ana | 35013001805 | 89.08% | 21.22% |
| Doña Ana | 35013001807 | 34.47% | 64.15% |
| Doña Ana | 35013001808 | 66.12% | 27.50% |
| Doña Ana | 35013001809 | 94.37% | 24.16% |
| Doña Ana | 35013001811 | 102.35% | 23.17% |
| Doña Ana | 35013001812 | 77.58% | 26.54% |
| Doña Ana | 35013001813 | 66.10% | 31.18% |
| Eddy | 35015000100 | 108.73% | 26.13% |
| Eddy | 35015000401 | 96.52% | 20.15% |
| Eddy | 35015001002 | 97.51% | 20.98% |
| Grant | 35017964300 | 79.13% | 25.32% |
| Grant | 35017964401 | 34.08% | 25.24% |
| Grant | 35017964402 | 67.66% | 16.94% |
| Grant | 35017964600 | 51.37% | 30.57% |
| Grant | 35017964800 | 46.78% | 13.65% |
| Guadalupe | 35019961600 | 69.26% | 25.47% |
| Hidalgo | 35023970000 | 87.65% | 22.66% |
| Hidalgo | 35023970200 | 58.00% | 23.49% |
| Lea | 35025000100 | 81.70% | 29.89% |
| Lea | 35025000200 | 82.33% | 24.92% |
| Lea | 35025000300 | 71.55% | 23.76% |
| Lea | 35025000400 | 65.18% | 22.14% |
| Lea | 35025000502 | 69.03% | 28.55% |
| Lea | 35025000800 | 64.38% | 12.10% |
| Lea | 35025001004 | 100.53% | 21.53% |
| Lea | 35025001005 | 68.83% | 30.97% |
| Lincoln | 35027960401 | – | 31.91% |
| Lincoln | 35027960403 | 71.48% | 24.39% |
| Lincoln | 35027960602 | 94.68% | 32.55% |
| Lincoln | 35027960800 | 73.85% | 20.00% |
| Luna | 35029000100 | 54.55% | 38.87% |
| Luna | 35029000200 | 65.27% | 15.40% |
| Luna | 35029000300 | 54.52% | 30.86% |
| Luna | 35029000401 | 58.26% | 18.29% |
| Luna | 35029000500 | 53.87% | 33.75% |
| Luna | 35029000600 | 69.24% | 39.83% |
| McKinley | 35031940301 | 70.82% | 22.56% |
| McKinley | 35031940302 | 42.75% | 34.78% |
| McKinley | 35031940500 | 71.55% | 37.47% |
| McKinley | 35031943500 | 69.22% | 32.30% |
| McKinley | 35031943601 | 49.25% | 42.00% |
| McKinley | 35031943602 | 88.56% | 38.35% |
| McKinley | 35031943701 | 58.45% | 42.97% |
| McKinley | 35031943702 | 74.33% | 30.06% |
| McKinley | 35031943801 | 39.80% | 50.93% |
| McKinley | 35031943802 | 61.70% | 33.15% |
| McKinley | 35031943803 | 49.72% | 39.32% |
| McKinley | 35031943903 | 65.34% | 35.48% |
| McKinley | 35031943905 | 71.96% | 48.05% |
| McKinley | 35031943906 | 55.84% | 38.67% |
| McKinley | 35031943907 | 41.48% | 22.52% |
| McKinley | 35031944000 | 45.14% | 45.45% |
| McKinley | 35031945201 | 55.78% | 44.68% |
| McKinley | 35031945202 | 60.47% | 32.07% |
| McKinley | 35031945300 | 66.20% | 35.59% |
| McKinley | 35031945502 | 116.17% | 21.33% |
| McKinley | 35031945503 | 73.17% | 21.34% |
| McKinley | 35031945602 | 60.77% | 33.09% |
| McKinley | 35031945701 | 90.20% | 20.88% |
| McKinley | 35031945702 | 39.90% | 41.41% |
| McKinley | 35031946001 | 64.94% | 30.90% |
| McKinley | 35031946002 | 62.36% | 45.53% |
| McKinley | 35031946003 | 42.60% | 50.79% |
| Mora | 35033955202 | 67.20% | 23.48% |
| Otero | 35035000100 | 45.17% | 33.49% |
| Otero | 35035000303 | 42.61% | 39.71% |
| Otero | 35035000305 | 61.28% | 19.46% |
| Otero | 35035000502 | – | 20.58% |
| Otero | 35035000702 | 53.26% | 26.65% |
| Otero | 35035000903 | 49.46% | 36.10% |
| Otero | 35035000904 | 82.78% | 29.76% |
| Otero | 35035940000 | 59.71% | 28.67% |
| Quay | 35037958601 | 64.34% | 23.71% |
| Quay | 35037958602 | 95.84% | 34.00% |
| Quay | 35037958900 | 64.16% | 21.37% |
| Rio Arriba | 35039000100 | 75.10% | 30.14% |
| Rio Arriba | 35039000200 | 92.36% | 27.92% |
| Rio Arriba | 35039000401 | 66.38% | 26.79% |
| Rio Arriba | 35039000402 | 64.96% | 19.63% |
| Rio Arriba | 35039940700 | 76.99% | 28.02% |
| Rio Arriba | 35039941000 | 76.37% | 21.65% |
| Roosevelt | 35041000100 | 61.72% | 30.81% |
| Roosevelt | 35041000300 | 61.40% | 29.11% |
| Roosevelt | 35041000401 | 68.85% | 10.30% |
| Sandoval | 35043010713 | 67.54% | 12.28% |
| Sandoval | 35043010900 | 50.83% | 26.00% |
| Sandoval | 35043940200 | 99.07% | 21.83% |
| Sandoval | 35043940500 | 61.25% | 25.55% |
| Sandoval | 35043940600 | 55.47% | 31.13% |
| Sandoval | 35043940900 | 44.19% | 44.55% |
| San Juan | 35045000207 | 77.39% | 44.71% |
| San Juan | 35045000302 | 102.83% | 28.30% |
| San Juan | 35045000402 | 110.28% | 36.90% |
| San Juan | 35045000503 | 80.54% | 32.19% |
| San Juan | 35045000607 | 118.83% | 20.06% |
| San Juan | 35045000612 | 80.54% | 28.60% |
| San Juan | 35045000613 | 70.68% | 24.23% |
| San Juan | 35045000706 | 67.36% | 26.09% |
| San Juan | 35045000707 | 75.24% | 27.28% |
| San Juan | 35045000708 | 77.23% | 32.34% |
| San Juan | 35045942801 | 61.93% | 27.65% |
| San Juan | 35045942802 | 61.62% | 30.81% |
| San Juan | 35045942803 | 46.13% | 40.48% |
| San Juan | 35045942900 | 64.98% | 31.50% |
| San Juan | 35045943000 | 63.27% | 42.84% |
| San Juan | 35045943100 | 57.84% | 42.22% |
| San Juan | 35045943201 | 56.21% | 37.87% |
| San Juan | 35045943300 | 95.69% | 36.87% |
| San Miguel | 35047957200 | 97.74% | 23.67% |
| San Miguel | 35047957300 | 108.22% | 34.24% |
| San Miguel | 35047957400 | 56.06% | 37.88% |
| San Miguel | 35047957501 | 112.68% | 21.39% |
| San Miguel | 35047957502 | 50.08% | 37.85% |
| San Miguel | 35047957602 | 68.97% | 5.87% |
| San Miguel | 35047957700 | 55.18% | 17.29% |
| San Miguel | 35047957800 | 91.05% | 26.47% |
| Santa Fe | 35049001002 | 41.96% | 23.53% |
| Santa Fe | 35049001107 | 65.92% | 7.23% |
| Santa Fe | 35049001202 | 49.98% | 32.04% |
| Santa Fe | 35049001205 | 65.40% | 17.47% |
| Santa Fe | 35049001206 | 56.87% | 29.43% |
| Santa Fe | 35049001207 | 64.18% | 20.99% |
| Santa Fe | 35049001302 | 65.49% | 15.78% |
| Santa Fe | 35049001306 | 64.05% | 19.32% |
| Santa Fe | 35049010308 | 89.65% | 20.78% |
| Santa Fe | 35049940900 | 63.82% | 21.35% |
| Sierra | 35051962200 | 64.13% | 35.42% |
| Sierra | 35051962300 | 79.47% | 24.09% |
| Socorro | 35053978100 | 40.52% | 36.86% |
| Socorro | 35053978200 | 74.83% | 35.54% |
| Socorro | 35053978301 | 67.64% | 17.42% |
| Socorro | 35053978302 | 67.56% | 50.57% |
| Taos | 35055940101 | 92.05% | 24.27% |
| Taos | 35055952300 | – | 26.66% |
| Taos | 35055952701 | 56.93% | 23.23% |
| Torrance | 35057963202 | 69.57% | 31.85% |
| Valencia | 35061970101 | 53.59% | 20.62% |
| Valencia | 35061970103 | 72.44% | 30.30% |
| Valencia | 35061970307 | 68.90% | 30.64% |
| Valencia | 35061970401 | 60.90% | 19.47% |
| Valencia | 35061970404 | 70.37% | 31.64% |
| Valencia | 35061970701 | 103.67% | 23.97% |
| Valencia | 35061970800 | 55.74% | 32.67% |
| Valencia | 35061970901 | 63.21% | 26.85% |
| Valencia | 35061970902 | 58.60% | 17.20% |
| Valencia | 35061971000 | 67.29% | 13.50% |
| Valencia | 35061971301 | 58.36% | 28.66% |
| Valencia | 35061980100 | – | 100.00% |
