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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 will nominate approximately 65 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

OZ 2.0 Nomination Status
Window Closed
Community deadline
May 15
Agency in charge
New Mexico EDD
  • Window Open
  • Window Closed
  • Nominations Submitted to Treasury
  • Zones Designated by Treasury

See all 56 jurisdictions →

63
Designated OZs (2018)
37
Rural OZs
257
OZ 2.0-eligible tracts
65
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.

CountyCensus TractType
Bernalillo35001000124Non-Rural
Bernalillo35001001200Non-Rural
Bernalillo35001001600Non-Rural
Bernalillo35001002100Non-Rural
Bernalillo35001002500Non-Rural
Bernalillo35001002700Non-Rural
Bernalillo35001003400Non-Rural
Bernalillo35001003736Non-Rural
Bernalillo35001004001Non-Rural
Bernalillo35001004300Non-Rural
Bernalillo35001004736Non-Rural
Bernalillo35001004741Non-Rural
Bernalillo35001004744Non-Rural
Bernalillo35001940600Non-Rural
Chaves35005000700Rural
Chaves35005001101Rural
Chaves35005001300Rural
Cibola35006946100Rural
Cibola35006974400Rural
Colfax35007950500Rural
Curry35009000400Rural
Curry35009000603Rural
Do�a Ana35013000102Non-Rural
Do�a Ana35013000500Non-Rural
Do�a Ana35013001000Non-Rural
Do�a Ana35013001303Non-Rural
Do�a Ana35013001500Non-Rural
Do�a Ana35013001701Non-Rural
Do�a Ana35013001705Non-Rural
Eddy35015000100Rural
Eddy35015000800Rural
Grant35017964400Rural
Hidalgo35023970200Rural
Lea35025000300Rural
Luna35029000500Rural
McKinley35031943902Rural
McKinley35031945200Rural
McKinley35031946000Rural
Quay35037958601Rural
Rio Arriba35039000300Rural
Rio Arriba35039941000Rural
Roosevelt35041000300Rural
Sandoval35043940500Rural
Sandoval35043940900Rural
San Juan35045000401Rural
San Juan35045000402Rural
San Juan35045000705Rural
San Juan35045943000Rural
San Juan35045943201Rural
Santa Fe35049001002Non-Rural
Santa Fe35049001103Non-Rural
Santa Fe35049001202Non-Rural
Santa Fe35049001302Non-Rural
Santa Fe35049001304Non-Rural
Sierra35051962300Rural
Sierra35051962401Rural
Taos35055952300Rural
Torrance35057963202Rural
Torrance35057963600Rural
Valencia35061970401Rural
Valencia35061971000Rural
Valencia35061971300Rural
Valencia35061971400Rural

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, 257 census tracts meet the statutory median-family-income and/or poverty-rate thresholds. Under the 25 percent statutory cap, New Mexico may nominate up to 65 of those tracts, with new designations taking effect on January 1, 2027. Every eligible tract is listed below.

28.7%
Median poverty rate (eligible tracts)
64.9%
Median family income vs. area (eligible tracts)
863,456
People in eligible tracts

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

CountyCensus TractMFI RatioPoverty
Bernalillo3500100012075.8%27.8%
Bernalillo3500100012464.2%26.4%
Bernalillo3500100012964.2%19.3%
Bernalillo3500100020568.7%20.3%
Bernalillo3500100020861.0%19.4%
Bernalillo3500100050163.8%29.7%
Bernalillo3500100060188.9%21.3%
Bernalillo3500100060358.5%26.3%
Bernalillo3500100060568.5%20.7%
Bernalillo3500100071252.6%34.5%
Bernalillo3500100071353.5%33.1%
Bernalillo3500100071532.7%59.4%
Bernalillo3500100071688.4%25.3%
Bernalillo3500100071744.8%16.0%
Bernalillo3500100090453.1%31.4%
Bernalillo3500100090562.3%15.6%
Bernalillo3500100090634.9%23.2%
Bernalillo35001000907—48.8%
Bernalillo3500100090848.5%41.2%
Bernalillo35001001102118.8%23.5%
Bernalillo3500100120155.7%38.6%
Bernalillo35001001300—30.1%
Bernalillo3500100140071.6%29.7%
Bernalillo3500100150056.5%21.2%
Bernalillo3500100170243.5%29.5%
Bernalillo3500100200056.4%36.3%
Bernalillo3500100210039.3%21.5%
Bernalillo3500100230142.6%27.2%
Bernalillo3500100230255.0%15.0%
Bernalillo3500100240157.4%14.3%
Bernalillo3500100240343.0%33.9%
Bernalillo3500100240476.5%27.4%
Bernalillo3500100290065.8%30.7%
Bernalillo3500100320267.9%26.7%
Bernalillo3500100340040.5%30.8%
Bernalillo3500100360076.2%22.2%
Bernalillo3500100372594.6%23.0%
Bernalillo3500100373339.2%47.3%
Bernalillo3500100374064.4%10.3%
Bernalillo3500100430052.3%32.4%
Bernalillo3500100450154.3%33.5%
Bernalillo3500100471266.2%20.7%
Bernalillo3500100471569.3%17.8%
Bernalillo35001004720116.7%24.2%
Bernalillo3500100473373.0%23.6%
Bernalillo3500100473461.2%29.9%
Bernalillo3500100473561.1%20.0%
Bernalillo35001004736—31.0%
Bernalillo3500100473885.8%24.9%
Bernalillo3500100473971.9%24.6%
Bernalillo3500100474947.5%32.5%
Bernalillo3500100475964.1%17.7%
Bernalillo3500100476036.2%37.6%
Bernalillo3500100476160.7%5.5%
Bernalillo3500100476263.5%17.9%
Bernalillo35001004900100.5%30.6%
Bernalillo35001940602—42.5%
Bernalillo3500194070066.2%12.7%
Bernalillo35001980600—25.0%
Catron3500397640179.0%36.7%
Chaves35005000201113.8%21.5%
Chaves3500500020248.3%31.6%
Chaves3500500030154.7%30.6%
Chaves35005000302117.0%29.1%
Chaves3500500040050.6%44.8%
Chaves3500500050065.4%28.1%
Chaves3500500060039.2%44.8%
Chaves3500500070067.0%13.6%
Chaves3500500110162.2%31.2%
Chaves3500500130066.7%35.7%
Chaves3500500140089.0%21.5%
Cibola3500694580049.2%33.4%
Cibola35006946100—41.9%
Cibola35006974201100.3%29.1%
Cibola3500697420240.3%42.9%
Cibola3500697440167.5%16.5%
Cibola3500697440278.7%27.0%
Cibola3500697470186.0%27.7%
Colfax3500795060064.3%30.7%
Curry3500900010037.7%37.5%
Curry3500900020168.2%19.9%
Curry3500900020263.0%30.7%
Curry3500900030585.0%27.9%
Curry35009000306—33.0%
Curry3500900040044.2%33.2%
Curry35009000601109.2%25.0%
Doña Ana3501300010277.4%40.1%
Doña Ana3501300010373.9%24.0%
Doña Ana3501300010490.2%30.8%
Doña Ana3501300020398.5%31.9%
Doña Ana3501300030065.3%29.6%
Doña Ana3501300040137.0%46.3%
Doña Ana3501300040282.8%27.4%
Doña Ana3501300050071.4%31.1%
Doña Ana3501300060064.3%32.0%
Doña Ana3501300070057.2%39.0%
Doña Ana3501300080061.1%34.2%
Doña Ana3501300090152.4%58.6%
Doña Ana3501300090261.6%27.0%
Doña Ana3501300100063.8%30.2%
Doña Ana35013001103101.1%20.1%
Doña Ana3501300110539.9%22.1%
Doña Ana3501300120378.0%31.9%
Doña Ana3501300130968.6%14.6%
Doña Ana3501300131494.5%29.8%
Doña Ana3501300140149.9%41.5%
Doña Ana3501300140269.5%32.4%
Doña Ana3501300170579.9%37.0%
Doña Ana3501300170770.3%30.8%
Doña Ana3501300180589.1%21.2%
Doña Ana3501300180734.5%64.1%
Doña Ana3501300180866.1%27.5%
Doña Ana3501300180994.4%24.2%
Doña Ana35013001811102.3%23.2%
Doña Ana3501300181277.6%26.5%
Doña Ana3501300181366.1%31.2%
Eddy35015000100108.7%26.1%
Eddy3501500040196.5%20.2%
Eddy3501500100297.5%21.0%
Grant3501796430079.1%25.3%
Grant3501796440134.1%25.2%
Grant3501796440267.7%16.9%
Grant3501796460051.4%30.6%
Grant3501796480046.8%13.7%
Guadalupe3501996160069.3%25.5%
Hidalgo3502397000087.7%22.7%
Hidalgo3502397020058.0%23.5%
Lea3502500010081.7%29.9%
Lea3502500020082.3%24.9%
Lea3502500030071.6%23.8%
Lea3502500040065.2%22.1%
Lea3502500050269.0%28.5%
Lea3502500080064.4%12.1%
Lea35025001004100.5%21.5%
Lea3502500100568.8%31.0%
Lincoln35027960401—31.9%
Lincoln3502796040371.5%24.4%
Lincoln3502796060294.7%32.5%
Lincoln3502796080073.8%20.0%
Luna3502900010054.6%38.9%
Luna3502900020065.3%15.4%
Luna3502900030054.5%30.9%
Luna3502900040158.3%18.3%
Luna3502900050053.9%33.8%
Luna3502900060069.2%39.8%
McKinley3503194030170.8%22.6%
McKinley3503194030242.7%34.8%
McKinley3503194050071.6%37.5%
McKinley3503194350069.2%32.3%
McKinley3503194360149.3%42.0%
McKinley3503194360288.6%38.4%
McKinley3503194370158.4%43.0%
McKinley3503194370274.3%30.1%
McKinley3503194380139.8%50.9%
McKinley3503194380261.7%33.2%
McKinley3503194380349.7%39.3%
McKinley3503194390365.3%35.5%
McKinley3503194390572.0%48.0%
McKinley3503194390655.8%38.7%
McKinley3503194390741.5%22.5%
McKinley3503194400045.1%45.5%
McKinley3503194520155.8%44.7%
McKinley3503194520260.5%32.1%
McKinley3503194530066.2%35.6%
McKinley35031945502116.2%21.3%
McKinley3503194550373.2%21.3%
McKinley3503194560260.8%33.1%
McKinley3503194570190.2%20.9%
McKinley3503194570239.9%41.4%
McKinley3503194600164.9%30.9%
McKinley3503194600262.4%45.5%
McKinley3503194600342.6%50.8%
Mora3503395520267.2%23.5%
Otero3503500010045.2%33.5%
Otero3503500030342.6%39.7%
Otero3503500030561.3%19.5%
Otero35035000502—20.6%
Otero3503500070253.3%26.7%
Otero3503500090349.5%36.1%
Otero3503500090482.8%29.8%
Otero3503594000059.7%28.7%
Quay3503795860164.3%23.7%
Quay3503795860295.8%34.0%
Quay3503795890064.2%21.4%
Rio Arriba3503900010075.1%30.1%
Rio Arriba3503900020092.4%27.9%
Rio Arriba3503900040166.4%26.8%
Rio Arriba3503900040265.0%19.6%
Rio Arriba3503994070077.0%28.0%
Rio Arriba3503994100076.4%21.7%
Roosevelt3504100010061.7%30.8%
Roosevelt3504100030061.4%29.1%
Roosevelt3504100040168.9%10.3%
Sandoval3504301071367.5%12.3%
Sandoval3504301090050.8%26.0%
Sandoval3504394020099.1%21.8%
Sandoval3504394050061.3%25.5%
Sandoval3504394060055.5%31.1%
Sandoval3504394090044.2%44.6%
San Juan3504500020777.4%44.7%
San Juan35045000302102.8%28.3%
San Juan35045000402110.3%36.9%
San Juan3504500050380.5%32.2%
San Juan35045000607118.8%20.1%
San Juan3504500061280.5%28.6%
San Juan3504500061370.7%24.2%
San Juan3504500070667.4%26.1%
San Juan3504500070775.2%27.3%
San Juan3504500070877.2%32.3%
San Juan3504594280161.9%27.6%
San Juan3504594280261.6%30.8%
San Juan3504594280346.1%40.5%
San Juan3504594290065.0%31.5%
San Juan3504594300063.3%42.8%
San Juan3504594310057.8%42.2%
San Juan3504594320156.2%37.9%
San Juan3504594330095.7%36.9%
San Miguel3504795720097.7%23.7%
San Miguel35047957300108.2%34.2%
San Miguel3504795740056.1%37.9%
San Miguel35047957501112.7%21.4%
San Miguel3504795750250.1%37.9%
San Miguel3504795760269.0%5.9%
San Miguel3504795770055.2%17.3%
San Miguel3504795780091.0%26.5%
Santa Fe3504900100242.0%23.5%
Santa Fe3504900110765.9%7.2%
Santa Fe3504900120250.0%32.0%
Santa Fe3504900120565.4%17.5%
Santa Fe3504900120656.9%29.4%
Santa Fe3504900120764.2%21.0%
Santa Fe3504900130265.5%15.8%
Santa Fe3504900130664.1%19.3%
Santa Fe3504901030889.6%20.8%
Santa Fe3504994090063.8%21.3%
Sierra3505196220064.1%35.4%
Sierra3505196230079.5%24.1%
Socorro3505397810040.5%36.9%
Socorro3505397820074.8%35.5%
Socorro3505397830167.6%17.4%
Socorro3505397830267.6%50.6%
Taos3505594010192.0%24.3%
Taos35055952300—26.7%
Taos3505595270156.9%23.2%
Torrance3505796320269.6%31.8%
Valencia3506197010153.6%20.6%
Valencia3506197010372.4%30.3%
Valencia3506197030768.9%30.6%
Valencia3506197040160.9%19.5%
Valencia3506197040470.4%31.6%
Valencia35061970701103.7%24.0%
Valencia3506197080055.7%32.7%
Valencia3506197090163.2%26.8%
Valencia3506197090258.6%17.2%
Valencia3506197100067.3%13.5%
Valencia3506197130158.4%28.7%
Valencia35061980100—100.0%

Investments in New Mexico

USEDC Oil & Gas Opportunity Zone Fund
Infrastructure & Energy · Multi-State

USEDC Oil & Gas Opportunity Zone Fund

Min $100,000Open to Investors

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