Current Opportunity Zones
63
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
65
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
163
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
Invest In This Zone
Find OZ Help
Connect with an OZ specialist →
New Mexico's OZ 2.0 map is final. 65 tracts are designated, effective January 1, 2027, replacing the 63 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated New Mexico Opportunity Zones (deep blue), effective January 1, 2027, from the list Treasury published November 5, 2026. Use the Layers panel to see the original 2018 zones (gold, in effect through December 31, 2028), both maps together, or the non-final eligible pool. On the 2027 view, the rural toggle shows only tracts marked Rural on the official list. See every designated New Mexico tract on the 2027 list.
New Mexico has 63 designated Qualified Opportunity Zones across 26 counties, with concentrations in Bernalillo County (Albuquerque), Doña Ana County (Las Cruces), and several rural counties with significant Native American and Hispanic community populations. New Mexico's OZ program reflects the state's mix of urban growth corridors and rural communities facing persistent economic challenges.
Albuquerque's OZs have attracted multifamily housing, mixed-use, and film industry-adjacent commercial investment driven by New Mexico's growing film production economy and Kirtland Air Force Base employment base. Las Cruces' zones offer workforce housing and light commercial opportunities near New Mexico State University and the growing U.S.-Mexico border economy. New Mexico's rural zones, including those on the Navajo Nation and in the Rio Grande Valley, represent significant impact investing opportunities with distinct land tenure and jurisdiction considerations.
All OZ 1.0 designations remain in effect through December 31, 2028. New Mexico's film tax credits, federal government employment, and emerging clean energy economy provide diverse investment themes across its OZ footprint.
| View | |||||
|---|---|---|---|---|---|
| Bernalillo County | 14 | 21 | 1 | 9 | View |
| Doña Ana County | 7 | 4 | 5 | 3 | View |
| San Juan County | 5 | 1 | 18 | 2 | View |
| Santa Fe County | 5 | 3 | 1 | 2 | View |
| Valencia County | 4 | 2 | 12 | 2 | View |
| Chaves County | 3 | 4 | 11 | 0 | View |
| McKinley County | 3 | 5 | 27 | 3 | View |
| Cibola County | 2 | 2 | 7 | 1 | View |
| Curry County | 2 | 1 | 7 | 1 | View |
| Eddy County | 2 | 0 | 3 | 1 | View |
| Rio Arriba County | 2 | 1 | 6 | 1 | View |
| Sandoval County | 2 | 3 | 4 | 0 | View |
| Sierra County | 2 | 0 | 2 | 1 | View |
| Torrance County | 2 | 0 | 1 | 1 | View |
| Colfax County | 1 | 1 | 1 | 1 | View |
| Grant County | 1 | 1 | 5 | 1 | View |
| Hidalgo County | 1 | 1 | 2 | 0 | View |
| Lea County | 1 | 2 | 8 | 0 | View |
| Luna County | 1 | 2 | 6 | 0 | View |
| Quay County | 1 | 1 | 3 | 0 | View |
| Roosevelt County | 1 | 0 | 3 | 0 | View |
| Taos County | 1 | 1 | 3 | 0 | View |
| Total | 63 | 56 | 136 | 29 |
All 22 counties with designated Opportunity Zones in New Mexico