62 Opportunity Zones in this county. Part of New York, 514 current zones.
Current Opportunity Zones
62
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
35
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
0
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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24 current zones in this county are not eligible for OZ 2.0. New property acquired in them after December 31, 2026 generally will not qualify. See them on the map.
This map opens on the official 2027 designated Queens County 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 York tract on the 2027 list.
Queens County has 62 designated Qualified Opportunity Zones spanning neighborhoods including Jamaica, Far Rockaway, South Ozone Park, Flushing, and Corona. Queens' OZ geography reflects its position as New York City's most ethnically diverse borough, its zones cover a range of immigrant communities, post-industrial neighborhoods, and transit-adjacent corridors with significant redevelopment potential.
Jamaica's downtown and transit hub, served by the AirTrain, LIRR, and multiple subway lines, has attracted significant multifamily and commercial OZ investment driven by proximity to JFK Airport and strong commuter demand. Far Rockaway's oceanfront zones present workforce housing and mixed-use opportunities in an underinvested coastal neighborhood. Flushing and Corona zones offer transit-oriented development and commercial redevelopment opportunities in Queens' densest and most economically active communities.
What is an Opportunity Zone census tract?
Each Opportunity Zone is defined at the census tract level by the U.S. Census Bureau. Investors must deploy eligible capital gains into a Qualified Opportunity Fund (QOF) that invests in property or businesses within these designated tract boundaries. The tract GEOID numbers listed above identify each designated zone in Queens County.
How do I invest in Queens County Opportunity Zones?
Investments must be made through a Qualified Opportunity Fund (QOF). Capital gains must be reinvested within 180 days of the gain recognition event. Consult a qualified tax advisor to determine your eligibility and structure your investment. You can also visit our Find OZ Help page to connect with an OZ specialist.