Maine
Last checked 2026-06-16
25
Designated tracts (of 78 eligible)
22
Rural designated — QROF treatment
8
Former OZ 1.0 tracts redesignated
57
Days until designations take effect
How Maine chose
Treasury published the final list on October 30, 2026. Maine designated 25 of 78 eligible tracts, its full allocation, in 10 of 12 counties with eligible tracts. Designations take effect January 1, 2027 and run through December 31, 2036.
Compared with the eligible tracts it passed over, Maine favored renter-heavy tracts, higher-poverty tracts and lower-vacancy tracts.
| Trait | Designated | Passed over |
|---|---|---|
| Former OZ 1.0 tract | 32% | 11.3% |
| Rural (QROF) | 88% | 98.1% |
| Urban Institute Tier 1 | 40% | 17% |
| Median poverty rate | 23.2% | 20.2% |
| Median family income, % of area | 64.5% | 66% |
| Residents of color (mean) | 14.5% | 10.9% |
| Median density, people / sq mi | 891 | 78 |
Poverty and income: Treasury's own eligibility figures (ACS 2020–2024). Demographics: ACS 2020–2024. Former OZ 1.0 = at least half the tract's land area was in a 2018 QOZ. How every state compares →
Record: how Maine ran its nomination input process
Nomination process
Community input window closed 2026-04-30. The state is now in internal review.
Map: designated and eligible tracts
Loading 78 eligible tracts…
Designated tracts by county
The county is usually the first local partner on an OZ deal — zoning, infrastructure, incentives. CDEs listed are New Markets Tax Credit allocatees that have already financed deals inside this county's designated tracts: the organizations with a working track record of underwriting there.
| County | Designated / eligible | Rural | OZ 1.0 kept / lost | Residents | NMTC CDEs active in designated tracts |
|---|---|---|---|---|---|
| Penobscot County | 6 / 14 | 6 | 3 / 4 | 22,572 | Stonehenge Community Development, LLC |
| Cumberland County | 4 / 8 | 1 | 2 / 3 | 17,661 | Coastal Enterprises, Inc. |
| Androscoggin County | 3 / 9 | 3 | 0 / 4 | 5,169 | Advantage Capital Community Development Fund, LLC; Coastal Enterprises, Inc. |
| Aroostook County | 3 / 9 | 3 | 0 / 4 | 9,508 | Coastal Enterprises, Inc. |
| Kennebec County | 2 / 6 | 2 | 2 / 0 | 8,450 | Banc of America CDE, LLC; Key Community Development New Markets LLC |
| Oxford County | 2 / 7 | 2 | 1 / 2 | 4,181 | — |
| York County | 2 / 7 | 2 | 0 / 1 | 7,032 | — |
| Piscataquis County | 1 / 6 | 1 | 0 / 1 | 4,506 | — |
| Somerset County | 1 / 6 | 1 | 0 / 2 | 2,344 | — |
| Washington County | 1 / 3 | 1 | 0 / 3 | 2,689 | — |
Counties with no designated tracts are listed only if they lost OZ 1.0 tracts. NMTC: CDFI Fund NMTC public data release. 5 distinct CDEs across Maine's designated tracts.
Find projects and partners in the designated tracts
Every designated tract in Maine, tagged by the signals that point to a project type or a partner. Pick tags to narrow the list — a tract must carry every tag selected. Tags are simple published rules, not a score; hover a tag for its definition.
25 of 25 tracts shown
Download all eligible tracts, national (CSV) →| Tract | County | Pov. | MFI | Pop. | Rent. | Vac. | Signals | Prior NMTC CDEs |
|---|---|---|---|---|---|---|---|---|
| 23001010100 Presque Isle | Androscoggin County | 36.1% | 50.6% | 1,672 | 92.7% | 9% | Rural / QROFCRA-eligibleHousing pressureUI Tier 1 | — |
| 23001020100 Portland | Androscoggin County | 40.1% | 37.5% | 2,133 | 98.7% | 8.6% | Rural / QROFNMTC track recordCRA-eligible | Coastal Enterprises, Inc. $5.8M · 1 deal |
| 23001020402 | Androscoggin County | 43.1% | 57.9% | 1,364 | 76.3% | 5.4% | Rural / QROFNMTC track recordCRA-eligibleHousing pressure | Advantage Capital Community Development Fund, LLC $2.3M · 1 deal |
| 23003951200 | Aroostook County | 20.2% | 78.7% | 2,133 | 25.9% | 12.8% | Rural / QROFCRA-eligible | — |
| 23003951800 Aroostook Band of Micmac Trust Land | Aroostook County | 17.4% | 69% | 3,458 | 42.2% | 10.1% | Rural / QROFNMTC track recordCRA-eligibleTribal | Coastal Enterprises, Inc. $8.5M · 2 deals |
| 23003952400 Presque Isle | Aroostook County | 24.3% | 81.5% | 3,917 | 42.2% | 8.9% | Rural / QROFCRA-eligibleTribal | — |
| 23005000600 | Cumberland County | 28% | 73.1% | 3,682 | 84.6% | 4.8% | CRA-eligibleHousing pressure | — |
| 23005002102 | Cumberland County | 17.1% | 64.5% | 5,654 | 30.9% | 1.5% | CRA-eligibleUI Tier 1 | — |
| 23005002800 | Cumberland County | 20.2% | 67.6% | 3,336 | 61.2% | 5.3% | Former OZ 1.0Housing pressureUI Tier 1 | — |
| 23005011100 | Cumberland County | 16.4% | 63.4% | 4,989 | 31.9% | 5.1% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligible | Coastal Enterprises, Inc. |
| 23011010300 | Kennebec County | 23.2% | 66.1% | 3,378 | 64% | 8.1% | Rural / QROFFormer OZ 1.0NMTC track recordHousing pressureUI Tier 1 | Key Community Development New Markets LLC $0.2M · 2 deals |
| 23011024102 | Kennebec County | 29.9% | 59.2% | 5,072 | 73.3% | 10.9% | Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleUI Tier 1 | Banc of America CDE, LLC |
| 23017965500 | Oxford County | 30.1% | 53.3% | 2,055 | 48.8% | 29.6% | Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancy | — |
| 23017966402 | Oxford County | 10.2% | 55.5% | 2,126 | 10.6% | 23.9% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 23019000200 Bangor | Penobscot County | 32.4% | 111.2% | 3,399 | 85.5% | 6.5% | Rural / QROFHousing pressureUI Tier 1 | — |
| 23019000900 | Penobscot County | 29.6% | 50.5% | 7,029 | 57.1% | 5.9% | Rural / QROFCRA-eligibleUI Tier 1 | — |
| 23019004100 Orono | Penobscot County | 20.6% | 84% | 1,655 | 63.5% | 9.8% | Rural / QROFFormer OZ 1.0CRA-eligibleHousing pressure | — |
| 23019006100 Westbrook | Penobscot County | 41.1% | 104.7% | 4,038 | 68.9% | 11.4% | Rural / QROFHousing pressure | — |
| 23019007100 Penobscot Reservation | Penobscot County | 23.8% | 104.8% | 4,956 | 42.5% | 13.9% | Rural / QROFFormer OZ 1.0CRA-eligibleTribalUI Tier 1 | — |
| 23019031000 Penobscot Reservation | Penobscot County | 21.7% | 82.3% | 1,495 | 20.7% | 20.6% | Rural / QROFFormer OZ 1.0NMTC track recordTribalHigh vacancy | Stonehenge Community Development, LLC $8.0M · 1 deal |
| 23021960700 | Piscataquis County | 15.1% | 69.7% | 4,506 | 33% | 25.9% | Rural / QROFCRA-eligibleHigh vacancyUI Tier 1 | — |
| 23025966701 | Somerset County | 17.7% | 51.5% | 2,344 | 44.2% | 10.4% | Rural / QROFCRA-eligible | — |
| 23029956200 Biddeford | Washington County | 21.2% | 62.7% | 2,689 | 39.6% | 19.4% | Rural / QROFCRA-eligibleHigh vacancy | — |
| 23031025206 Portland | York County | 35.3% | 54.7% | 4,829 | 70.1% | 11.7% | Rural / QROFCRA-eligible | — |
| 23031030204 | York County | 20.4% | 39.9% | 2,203 | 39.5% | 3.8% | Rural / QROFCRA-eligibleUI Tier 1 | — |
Reading the signals for projects
- Rural / QROF — a rural QOF investment gets a 30% basis step-up at five years, and existing buildings need only 50% improvement. Rehab of existing stock pencils here in ways it does not elsewhere. Mechanics →
- Housing pressure — mostly renters, most of them cost-burdened. Housing deals here have demand; they also carry displacement risk, which is where community benefit terms matter.
- High vacancy — vacant structures to bring back. Pair with the 50% rural improvement threshold where both apply.
- UI Tier 1 — the Urban Institute's read that private capital is likely to come and the impact would be larger.
Reading the signals for partners
- NMTC track record — the listed CDEs have underwritten deals in this exact tract. They know the market and can layer NMTC with OZ equity. How they stack →
- CRA-eligible — bank investment here earns CRA credit. Start with community development officers at banks with branches in the county.
- Former OZ 1.0 — QOFs and sponsors may already hold assets here. They are the most likely early OZ 2.0 investors and know the local approvals path.
- Tribal — the tribal government is a principal, not a stakeholder to consult. Persistent poverty — USDA Rural Development programs can fill gaps.
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.
Who to contact
Maine Dept. of Economic and Community Development (DECD)
https://www.maine.gov/decd/business-development/financial-incentives-resources/opportunity-zonesCertified 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.
Designations: Treasury, 2027 QOZ designations and revised eligible-tract file (October 30, 2026). Demographics: ACS 2020–2024 5-year. OZ 1.0: IRS Notice 2018-48, crosswalked to 2020 tracts. 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.