Current Opportunity Zones
514
Designated through December 31, 2028
OZ 2.0 Zones (2027 to 2036)
430
Designated by Treasury. Effective January 1, 2027.
Rural Eligible
303
Rural tracts in the eligible pool. Rural funds can earn a 30% basis increase.
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New York's OZ 2.0 map is final. 430 tracts are designated, effective January 1, 2027, replacing the 514 current zones, which remain in effect through December 31, 2028.
This map opens on the official 2027 designated New York 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.
New York has 514 designated Qualified Opportunity Zones across 55 counties, the second highest total of any state, with by far the largest concentration in New York City's five boroughs. The Bronx, Brooklyn, Queens, Manhattan, and Staten Island together account for the majority of the state's zones, with additional concentrations in Buffalo, Rochester, Syracuse, and Albany. New York's OZ program spans the full spectrum from globally significant urban investment markets to economically distressed upstate communities.
New York City's OZs have attracted enormous Qualified Opportunity Fund investment, with major deals in multifamily housing, mixed-use development, and office-to-residential conversions across neighborhoods including the South Bronx, East New York, Jamaica (Queens), and Harlem. The scale of New York City's OZ footprint, and the depth of its institutional capital market, makes it unlike any other OZ geography in the country. Upstate New York's zones in Buffalo, Rochester, and Syracuse offer dramatically lower entry costs with strong anchor institution demand drivers and ongoing urban revitalization momentum.
All OZ 1.0 designations remain in effect through December 31, 2028. New York's combination of global capital markets access, dense urban housing demand, and deep public subsidy ecosystem makes it one of the most complex, and highest-potential, OZ states in the nation.
All 56 counties with designated Opportunity Zones in New York