HomeOpportunity ZonesMaineOpportunity Zones in Maine: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts322027 eligible tracts78Of which entirely rural74Maximum 2027 designations252027 nominationsNot yet confirmed by a primary source[L] 25 submitted, including 4 off-list (list pending)State tax treatmentUnresolvedCONFLICT (leads only): one tracker says full conformity; another says Maine decoupled from the OZ gain exclusionNot verified with the state revenue department.Other incentives to verifyNF[L] Maine New Markets Capital Investment program (2025 act enacted Jul 7, 2025). [L] Maine State Historic Rehabilitation creditOfficial state page[L] maine.gov/decd (OZ page)Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds