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OZ 2.0 | State Resource

Maine

Input closed

Last checked 2026-06-16

78

Total eligible tracts

74

Rural eligible

20

Max designations (25%)

1

Days to federal window

Nomination process

Community input window closed 2026-04-30. The state is now in internal review.

Maine DECD did not run a formal public nomination portal; municipalities were expected to make their case to DECD ahead of an informal April 30, 2026 internal deadline (Portland Press Herald, April 30, 2026). The input window has closed. Commissioner Michael Duguay's office is narrowing down the tract list before Governor Mills makes nominations starting July 1, 2026; DECD has not made its selection criteria public. If your community has not already engaged, contact DECD's Office of Business Development through maine.gov/decd and ask directly whether late input will be considered; Maine may nominate up to 20 of 78 eligible tracts and 74 of those carry the rural flag under Rev. Proc. 2026-14. Watch maine.gov/decd for a Governor's announcement once the July 1 federal window opens.

Eligible tracts

Loading 78 eligible tracts…

View on EIG map → IRS appendix (XLSX) Source: IRS Rev. Proc. 2026-14 · EIG DCI 2023 · FFIEC CRA 2025 · Urban Institute 2026
County Eligible tracts
Penobscot County 14
Androscoggin County 9
Aroostook County 9
Cumberland County 8
Oxford County 7
York County 7
Kennebec County 6
Piscataquis County 6
Somerset County 6
Washington County 3

Data context

3

Eligible tracts in EIG DCI top distress quintile

The EIG Distressed Communities Index (2019–2023) is referenced in many state scoring rubrics. Quintile 1 = most distressed. See whether OZ 1.0 reached the most distressed places →

0

Counties with eligible tracts designated USDA persistent poverty

Persistent poverty = 20%+ poverty rate in every census 1980–2010. Source: USDA ERS County Typology Codes (2015 edition). Relevant for USDA RD program eligibility and QROF rural bonus. See QROF rural bonus mechanics →

22

Prior NMTC investments in eligible OZ tracts

CDFI Fund NMTC Public Data Release (2024). Indicates prior CDFI capital deployment track record in these tracts. See how NMTC and OZ stack →

66

Eligible tracts with CRA designation (LMI or distressed/underserved)

Banks earn CRA credit for investing in low- or moderate-income tracts (Track 1), and in non-metropolitan middle-income tracts officially designated distressed or underserved by FFIEC (Track 2). When an OZ project sits in a CRA-eligible tract, bank capital can satisfy CRA obligations while generating OZ tax benefits. How CRA and OZ interact →

Cities: Auburn, Lewiston, Portland, Harmony, Sanford and 92 more

ZIP codes: 04240, 04210, 04942, 04073, 04009 and 102 more

See all 97 cities and 107 ZIP codes

All cities:

Auburn, Lewiston, Portland, Harmony, Sanford, Mattawamkeag, Harrison, Jackman, Kingman, Rumford, Presque Isle, Danforth, Sangerville, Sherman, Springfield, Springvale, Guilford, Wytopitlock, Benedicta, Bangor, Brunswick, Bridgton, Biddeford, Passadumkeag, Patten, Phillips, Pittsfield, Porter, Brookton, Sebec, Princeton, Rockwood, Roxbury, Brewer, Parsonsfield, Saint Francis, Bingham, Oxford, Cornish, Orient, Vanceboro, Wilton, West Forks, Wesley, Weld, Waterville, Wallagrass, Waite, Van Buren, Shirley Mills, Topsfield, Strong, Stacyville, Augusta, South Paris, Smyrna Mills, Skowhegan, Orono, Old Town, Dexter, Grand Lake Stream, Caratunk, Cherryfield, Hallowell, Clinton, Greenville Junction, Greenville, Greenbush, Grand Isle, Old Orchard Beach, Fort Kent, East Parsonsfield, East Livermore, Eagle Lake, Dryden, Dover Foxcroft, Dixfield, Hiram, Houlton, Island Falls, Canaan, North Bridgton, Norridgewock, New Portland, Milo, Millinocket, Mexico, Medway, Athens, Machias, Livermore Falls, Lincoln, Limington, Brownfield, Lambert Lake, Jay, Abbot

All ZIP codes:

04240, 04210, 04942, 04073, 04009, 04276, 04401, 04424, 04443, 04451, 04005, 04487, 04497, 04733, 04769, 04776, 04945, 04479, 04459, 04101, 04083, 04011, 04040, 04104, 04686, 04765, 04747, 04746, 04743, 04739, 04730, 04668, 04774, 04654, 04637, 04622, 04041, 04492, 04491, 04490, 04047, 04028, 04777, 04020, 04927, 04983, 04976, 04967, 04966, 04961, 04957, 04010, 04930, 04925, 04481, 04924, 04920, 04912, 04903, 04901, 04785, 04781, 04780, 04485, 04049, 04212, 04275, 04336, 04333, 04332, 04330, 04294, 04285, 04281, 04102, 04270, 04478, 04257, 04254, 04243, 04103, 04239, 04228, 04225, 04224, 04347, 04406, 04412, 04413, 04475, 04473, 04471, 04469, 04468, 04463, 04462, 04460, 04057, 04457, 04454, 04064, 04068, 04442, 04441, 04426, 04418, 04985

Look up a specific tract (FFIEC) → Source: FFIEC Census Flat File 2026, joined to IRS Rev. Proc. 2026-14 eligible tracts.

19

Eligible tracts in top investability quintile (Urban Institute model)

The Urban Institute investability model scores OZ-eligible tracts by predicted likelihood of attracting private capital, based on OZ 1.0 investment patterns. Quintile 1 = highest predicted investability among scored tracts. Not all tracts are scored — coverage reflects tracts with sufficient OZ 1.0 data.

How to influence the nomination

The state submission window closed 2026-04-30. Maine is in internal review. Monitor the lead agency's page for draft recommendations. The Accelerator for America OZ Designation Toolkit remains useful for preparing documentation that may inform the state's internal review.

Who to contact

Certified CDFIs

10 certified CDFIs headquartered in Maine. CDFI Fund certified list →

USDA Rural Development

USDA RD Maine State Office →

RCAP Regional Partner

RCAP Solutions →

Rural LISC

Rural LISC →

Native / tribal

No formal tribal consultation process has been published for Maine's OZ 2.0 nomination. If your jurisdiction contains or is adjacent to tribal land, contact the relevant Tribal Historic Preservation Office (THPO) or tribal government directly before submitting a nomination.

Eligible tract counts: IRS Rev. Proc. 2026-14 (April 6, 2026). Rural designation: Notice 2025-50, Section 4.01. Status tier last verified 2026-06-16. Full methodology.