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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

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 (163 rural, 94 non-rural) 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 TractTypeMFI RatioPoverty
Bernalillo35001000120Non-Rural75.8%27.8%
Bernalillo35001000124Non-Rural64.2%26.4%
Bernalillo35001000129Non-Rural64.2%19.3%
Bernalillo35001000205Non-Rural68.7%20.3%
Bernalillo35001000208Non-Rural61.0%19.4%
Bernalillo35001000501Non-Rural63.8%29.7%
Bernalillo35001000601Non-Rural88.9%21.3%
Bernalillo35001000603Non-Rural58.5%26.3%
Bernalillo35001000605Non-Rural68.5%20.7%
Bernalillo35001000712Non-Rural52.6%34.5%
Bernalillo35001000713Non-Rural53.5%33.1%
Bernalillo35001000715Non-Rural32.7%59.4%
Bernalillo35001000716Non-Rural88.4%25.3%
Bernalillo35001000717Non-Rural44.8%16.0%
Bernalillo35001000904Non-Rural53.1%31.4%
Bernalillo35001000905Non-Rural62.3%15.6%
Bernalillo35001000906Non-Rural34.9%23.2%
Bernalillo35001000907Non-Rural48.8%
Bernalillo35001000908Non-Rural48.5%41.2%
Bernalillo35001001102Non-Rural118.8%23.5%
Bernalillo35001001201Non-Rural55.7%38.6%
Bernalillo35001001300Non-Rural30.1%
Bernalillo35001001400Non-Rural71.6%29.7%
Bernalillo35001001500Non-Rural56.5%21.2%
Bernalillo35001001702Non-Rural43.5%29.5%
Bernalillo35001002000Non-Rural56.4%36.3%
Bernalillo35001002100Non-Rural39.3%21.5%
Bernalillo35001002301Non-Rural42.6%27.2%
Bernalillo35001002302Non-Rural55.0%15.0%
Bernalillo35001002401Non-Rural57.4%14.3%
Bernalillo35001002403Non-Rural43.0%33.9%
Bernalillo35001002404Non-Rural76.5%27.4%
Bernalillo35001002900Non-Rural65.8%30.7%
Bernalillo35001003202Non-Rural67.9%26.7%
Bernalillo35001003400Non-Rural40.5%30.8%
Bernalillo35001003600Non-Rural76.2%22.2%
Bernalillo35001003725Non-Rural94.6%23.0%
Bernalillo35001003733Non-Rural39.2%47.3%
Bernalillo35001003740Non-Rural64.4%10.3%
Bernalillo35001004300Non-Rural52.3%32.4%
Bernalillo35001004501Non-Rural54.3%33.5%
Bernalillo35001004712Non-Rural66.2%20.7%
Bernalillo35001004715Non-Rural69.3%17.8%
Bernalillo35001004720Non-Rural116.7%24.2%
Bernalillo35001004733Non-Rural73.0%23.6%
Bernalillo35001004734Non-Rural61.2%29.9%
Bernalillo35001004735Non-Rural61.1%20.0%
Bernalillo35001004736Non-Rural31.0%
Bernalillo35001004738Non-Rural85.8%24.9%
Bernalillo35001004739Non-Rural71.9%24.6%
Bernalillo35001004749Non-Rural47.5%32.5%
Bernalillo35001004759Non-Rural64.1%17.7%
Bernalillo35001004760Non-Rural36.2%37.6%
Bernalillo35001004761Non-Rural60.7%5.5%
Bernalillo35001004762Non-Rural63.5%17.9%
Bernalillo35001004900Non-Rural100.5%30.6%
Bernalillo35001940602Non-Rural42.5%
Bernalillo35001940700Rural66.2%12.7%
Bernalillo35001980600Non-Rural25.0%
Catron35003976401Rural79.0%36.7%
Chaves35005000201Rural113.8%21.5%
Chaves35005000202Rural48.3%31.6%
Chaves35005000301Rural54.7%30.6%
Chaves35005000302Rural117.0%29.1%
Chaves35005000400Rural50.6%44.8%
Chaves35005000500Rural65.4%28.1%
Chaves35005000600Rural39.2%44.8%
Chaves35005000700Rural67.0%13.6%
Chaves35005001101Rural62.2%31.2%
Chaves35005001300Rural66.7%35.7%
Chaves35005001400Rural89.0%21.5%
Cibola35006945800Rural49.2%33.4%
Cibola35006946100Rural41.9%
Cibola35006974201Rural100.3%29.1%
Cibola35006974202Rural40.3%42.9%
Cibola35006974401Rural67.5%16.5%
Cibola35006974402Rural78.7%27.0%
Cibola35006974701Rural86.0%27.7%
Colfax35007950600Rural64.3%30.7%
Curry35009000100Rural37.7%37.5%
Curry35009000201Rural68.2%19.9%
Curry35009000202Rural63.0%30.7%
Curry35009000305Rural85.0%27.9%
Curry35009000306Rural33.0%
Curry35009000400Rural44.2%33.2%
Curry35009000601Rural109.2%25.0%
Doña Ana35013000102Non-Rural77.4%40.1%
Doña Ana35013000103Non-Rural73.9%24.0%
Doña Ana35013000104Non-Rural90.2%30.8%
Doña Ana35013000203Non-Rural98.5%31.9%
Doña Ana35013000300Non-Rural65.3%29.6%
Doña Ana35013000401Non-Rural37.0%46.3%
Doña Ana35013000402Non-Rural82.8%27.4%
Doña Ana35013000500Non-Rural71.4%31.1%
Doña Ana35013000600Non-Rural64.3%32.0%
Doña Ana35013000700Non-Rural57.2%39.0%
Doña Ana35013000800Non-Rural61.1%34.2%
Doña Ana35013000901Non-Rural52.4%58.6%
Doña Ana35013000902Non-Rural61.6%27.0%
Doña Ana35013001000Non-Rural63.8%30.2%
Doña Ana35013001103Non-Rural101.1%20.1%
Doña Ana35013001105Non-Rural39.9%22.1%
Doña Ana35013001203Non-Rural78.0%31.9%
Doña Ana35013001309Non-Rural68.6%14.6%
Doña Ana35013001314Rural94.5%29.8%
Doña Ana35013001401Rural49.9%41.5%
Doña Ana35013001402Rural69.5%32.4%
Doña Ana35013001705Non-Rural79.9%37.0%
Doña Ana35013001707Non-Rural70.3%30.8%
Doña Ana35013001805Non-Rural89.1%21.2%
Doña Ana35013001807Non-Rural34.5%64.1%
Doña Ana35013001808Non-Rural66.1%27.5%
Doña Ana35013001809Rural94.4%24.2%
Doña Ana35013001811Non-Rural102.3%23.2%
Doña Ana35013001812Non-Rural77.6%26.5%
Doña Ana35013001813Rural66.1%31.2%
Eddy35015000100Rural108.7%26.1%
Eddy35015000401Rural96.5%20.2%
Eddy35015001002Rural97.5%21.0%
Grant35017964300Rural79.1%25.3%
Grant35017964401Rural34.1%25.2%
Grant35017964402Rural67.7%16.9%
Grant35017964600Rural51.4%30.6%
Grant35017964800Rural46.8%13.7%
Guadalupe35019961600Rural69.3%25.5%
Hidalgo35023970000Rural87.7%22.7%
Hidalgo35023970200Rural58.0%23.5%
Lea35025000100Rural81.7%29.9%
Lea35025000200Rural82.3%24.9%
Lea35025000300Rural71.6%23.8%
Lea35025000400Rural65.2%22.1%
Lea35025000502Rural69.0%28.5%
Lea35025000800Rural64.4%12.1%
Lea35025001004Rural100.5%21.5%
Lea35025001005Rural68.8%31.0%
Lincoln35027960401Rural31.9%
Lincoln35027960403Rural71.5%24.4%
Lincoln35027960602Rural94.7%32.5%
Lincoln35027960800Rural73.8%20.0%
Luna35029000100Rural54.6%38.9%
Luna35029000200Rural65.3%15.4%
Luna35029000300Rural54.5%30.9%
Luna35029000401Rural58.3%18.3%
Luna35029000500Rural53.9%33.8%
Luna35029000600Rural69.2%39.8%
McKinley35031940301Rural70.8%22.6%
McKinley35031940302Rural42.7%34.8%
McKinley35031940500Rural71.6%37.5%
McKinley35031943500Rural69.2%32.3%
McKinley35031943601Rural49.3%42.0%
McKinley35031943602Rural88.6%38.4%
McKinley35031943701Rural58.4%43.0%
McKinley35031943702Rural74.3%30.1%
McKinley35031943801Rural39.8%50.9%
McKinley35031943802Rural61.7%33.2%
McKinley35031943803Rural49.7%39.3%
McKinley35031943903Rural65.3%35.5%
McKinley35031943905Rural72.0%48.0%
McKinley35031943906Rural55.8%38.7%
McKinley35031943907Rural41.5%22.5%
McKinley35031944000Rural45.1%45.5%
McKinley35031945201Rural55.8%44.7%
McKinley35031945202Rural60.5%32.1%
McKinley35031945300Rural66.2%35.6%
McKinley35031945502Rural116.2%21.3%
McKinley35031945503Rural73.2%21.3%
McKinley35031945602Rural60.8%33.1%
McKinley35031945701Rural90.2%20.9%
McKinley35031945702Rural39.9%41.4%
McKinley35031946001Rural64.9%30.9%
McKinley35031946002Rural62.4%45.5%
McKinley35031946003Rural42.6%50.8%
Mora35033955202Rural67.2%23.5%
Otero35035000100Rural45.2%33.5%
Otero35035000303Rural42.6%39.7%
Otero35035000305Rural61.3%19.5%
Otero35035000502Rural20.6%
Otero35035000702Rural53.3%26.7%
Otero35035000903Rural49.5%36.1%
Otero35035000904Rural82.8%29.8%
Otero35035940000Rural59.7%28.7%
Quay35037958601Rural64.3%23.7%
Quay35037958602Rural95.8%34.0%
Quay35037958900Rural64.2%21.4%
Rio Arriba35039000100Rural75.1%30.1%
Rio Arriba35039000200Rural92.4%27.9%
Rio Arriba35039000401Rural66.4%26.8%
Rio Arriba35039000402Rural65.0%19.6%
Rio Arriba35039940700Rural77.0%28.0%
Rio Arriba35039941000Rural76.4%21.7%
Roosevelt35041000100Rural61.7%30.8%
Roosevelt35041000300Rural61.4%29.1%
Roosevelt35041000401Rural68.9%10.3%
Sandoval35043010713Non-Rural67.5%12.3%
Sandoval35043010900Non-Rural50.8%26.0%
Sandoval35043940200Rural99.1%21.8%
Sandoval35043940500Rural61.3%25.5%
Sandoval35043940600Rural55.5%31.1%
Sandoval35043940900Rural44.2%44.6%
San Juan35045000207Rural77.4%44.7%
San Juan35045000302Rural102.8%28.3%
San Juan35045000402Rural110.3%36.9%
San Juan35045000503Rural80.5%32.2%
San Juan35045000607Rural118.8%20.1%
San Juan35045000612Rural80.5%28.6%
San Juan35045000613Rural70.7%24.2%
San Juan35045000706Rural67.4%26.1%
San Juan35045000707Rural75.2%27.3%
San Juan35045000708Rural77.2%32.3%
San Juan35045942801Rural61.9%27.6%
San Juan35045942802Rural61.6%30.8%
San Juan35045942803Rural46.1%40.5%
San Juan35045942900Rural65.0%31.5%
San Juan35045943000Rural63.3%42.8%
San Juan35045943100Rural57.8%42.2%
San Juan35045943201Rural56.2%37.9%
San Juan35045943300Rural95.7%36.9%
San Miguel35047957200Rural97.7%23.7%
San Miguel35047957300Rural108.2%34.2%
San Miguel35047957400Rural56.1%37.9%
San Miguel35047957501Rural112.7%21.4%
San Miguel35047957502Rural50.1%37.9%
San Miguel35047957602Rural69.0%5.9%
San Miguel35047957700Rural55.2%17.3%
San Miguel35047957800Rural91.0%26.5%
Santa Fe35049001002Non-Rural42.0%23.5%
Santa Fe35049001107Non-Rural65.9%7.2%
Santa Fe35049001202Non-Rural50.0%32.0%
Santa Fe35049001205Non-Rural65.4%17.5%
Santa Fe35049001206Non-Rural56.9%29.4%
Santa Fe35049001207Non-Rural64.2%21.0%
Santa Fe35049001302Non-Rural65.5%15.8%
Santa Fe35049001306Non-Rural64.1%19.3%
Santa Fe35049010308Non-Rural89.6%20.8%
Santa Fe35049940900Rural63.8%21.3%
Sierra35051962200Rural64.1%35.4%
Sierra35051962300Rural79.5%24.1%
Socorro35053978100Rural40.5%36.9%
Socorro35053978200Rural74.8%35.5%
Socorro35053978301Rural67.6%17.4%
Socorro35053978302Rural67.6%50.6%
Taos35055940101Rural92.0%24.3%
Taos35055952300Rural26.7%
Taos35055952701Rural56.9%23.2%
Torrance35057963202Rural69.6%31.8%
Valencia35061970101Rural53.6%20.6%
Valencia35061970103Rural72.4%30.3%
Valencia35061970307Rural68.9%30.6%
Valencia35061970401Rural60.9%19.5%
Valencia35061970404Rural70.4%31.6%
Valencia35061970701Rural103.7%24.0%
Valencia35061970800Rural55.7%32.7%
Valencia35061970901Rural63.2%26.8%
Valencia35061970902Rural58.6%17.2%
Valencia35061971000Rural67.3%13.5%
Valencia35061971301Rural58.4%28.7%
Valencia35061980100Rural100.0%

Investments in New Mexico

USEDC Oil & Gas Opportunity Zone Fund
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USEDC Oil & Gas Opportunity Zone Fund

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