Opportunity Zones in New York: 2018 map vs. 2027 map
Data as of Oct 25, 2026
2018 designated tracts
514
2027 eligible tracts
1,702
Of which entirely rural
303
Maximum 2027 designations
426
2027 nominations
Not yet confirmed by a primary sourceNOT FOUND
State tax treatment
Partial
Partial [P]: since TY2021, gain excluded under §1400Z-2(a)(1)(A) must be added back. [L] 10-year exclusion retained. S3340 (2025, full-decoupling bill) not enacted
Other incentives to verify
NF
[L] NY historic preservation credit and Historic Barns credit (25%)