Opportunity Zones in Maine: 2018 map vs. 2027 map

    Data as of Oct 25, 2026

    2018 designated tracts32
    2027 eligible tracts78
    Of which entirely rural74
    Maximum 2027 designations25
    2027 nominationsNot yet confirmed by a primary source[L] 25 submitted, including 4 off-list (list pending)

    State tax treatment

    Unresolved

    CONFLICT (leads only): one tracker says full conformity; another says Maine decoupled from the OZ gain exclusion

    Not verified with the state revenue department.

    Other incentives to verify

    NF

    [L] Maine New Markets Capital Investment program (2025 act enacted Jul 7, 2025). [L] Maine State Historic Rehabilitation credit

    Official state page

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