Opportunity Zones in New York: 2018 map vs. 2027 map

    Data as of Oct 25, 2026

    2018 designated tracts514
    2027 eligible tracts1,702
    Of which entirely rural303
    Maximum 2027 designations426
    2027 nominationsNot 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%)

    Official state page

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