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OZ 2.0 | State Resource

Massachusetts

Public process

Last checked 2026-06-16

410

Total eligible tracts

58

Rural eligible

103

Max designations (25%)

90

Days to state deadline

Nomination process

The Healey-Driscoll Administration has published a dedicated "2026 Massachusetts Opportunity Zone Program" page with a Community Feedback Form open to investors, developers, community organizations, and the public. MOBD is engaging municipalities with eligible tracts directly to identify the strongest candidates. The Commonwealth must submit its nominations to U.S. Treasury by September 28, 2026 and can designate up to 103 of 410 eligible tracts. Use the feedback form to flag investment-ready tracts, especially those carrying the rural flag under Rev. Proc. 2026-14.

Application portal →

State deadline: 2026-09-28

Eligible tracts

Loading 410 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
Suffolk County 112
Essex County 56
Middlesex County 49
Worcester County 49
Bristol County 46
Hampden County 41
Plymouth County 22
Norfolk County 8
Berkshire County 7
Franklin County 7

Data context

43

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 →

250

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 →

339

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: Worcester, Springfield, Dorchester, New Bedford, Boston and 92 more

ZIP codes: 02119, 01902, 01841, 02740, 02121 and 171 more

See all 97 cities and 176 ZIP codes

All cities:

Worcester, Springfield, Dorchester, New Bedford, Boston, Lowell, Lynn, Lawrence, Fall River, Roxbury, Brockton, Chelsea, Dorchester Center, Revere, Everett, East Boston, Holyoke, Mattapan, Salem, Fitchburg, Chicopee, Jamaica Plain, Roxbury Crossing, Cambridge, Haverhill, Framingham, Malden, Hyde Park, Methuen, Dracut, Gardner, Somerville, Brighton, Pittsfield, Taunton, Beverly, Peabody, Allston, Greenfield, Gloucester, Medford, Plymouth, Quincy, South Boston, South Dartmouth, North Adams, Natick, Southbridge, Middleboro, Saugus, Roslindale, Swampscott, Stoughton, Lakeville, Hyannis, West Springfield, Indian Orchard, Athol, Webster, Attleboro, Watertown, Ware, South Weymouth, Waltham, Andover, Turners Falls, West Yarmouth, Weymouth, Whitman, Wilbraham, Salisbury, West Roxbury, East Weymouth, Royalston, Auburn, Forestdale, Gilbertville, Dedham, Danvers, Hyannis Port, Charlestown, Kingston, Canton, Leominster, Buzzards Bay, Brookline, Amesbury, Marlborough, Mashpee, Milford, Millbury, Milton, North Andover, East Longmeadow, Orange, Barnstable, Norwood

All ZIP codes:

02119, 01902, 01841, 02740, 02121, 02150, 02301, 01852, 01610, 02124, 01905, 02151, 02118, 02125, 02149, 02720, 01605, 01604, 02128, 02122, 02721, 01104, 01840, 02746, 01854, 01901, 01040, 01105, 01109, 02120, 01603, 02115, 01420, 01970, 02126, 02130, 02723, 01608, 01904, 02744, 01702, 02148, 01108, 01851, 01107, 01609, 01826, 01830, 01844, 02139, 01832, 02724, 01843, 02136, 02135, 02111, 01440, 01103, 01013, 02155, 01915, 02134, 01930, 02141, 01960, 01850, 02116, 02302, 02215, 02780, 01607, 01020, 01602, 01606, 01301, 01201, 02143, 02601, 01331, 01247, 02127, 02131, 01550, 02360, 01151, 02347, 02346, 01129, 01089, 01119, 01118, 02072, 02169, 01570, 02703, 01906, 01907, 01760, 02745, 02748, 02190, 01095, 01090, 01028, 02303, 01021, 02304, 02305, 02344, 02742, 02189, 02188, 02741, 01022, 02361, 01031, 02649, 02647, 02644, 02673, 02630, 02542, 02186, 02452, 02451, 01082, 02446, 02382, 01041, 02722, 02364, 02362, 02472, 01842, 02163, 01910, 01527, 02062, 02026, 02021, 01952, 01931, 01014, 01913, 01613, 01101, 01903, 01653, 01655, 01752, 01853, 01757, 01810, 01845, 01501, 01453, 01376, 01368, 01115, 01128, 02145, 02144, 01831, 02140, 01138, 02138, 01139, 01144, 02132, 01199, 02129, 01202, 02123, 01302, 01364, 01923

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

150

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 submission window is open. Here's what to do:

  1. Review the full process in the Nomination process section above.
  2. Open the submission portal →
  3. File before the state deadline: 2026-09-28.
  4. Build your case: document census data, existing development assets, letters of support from partners, and community need.
  5. For coalition-building tactics and sample language, see how-to-advocate.
  6. For step-by-step nomination documentation guidance, see the Accelerator for America OZ Designation Toolkit →

Who to contact

Massachusetts Office of Business Development (MOBD)

https://www.mass.gov/info-details/2026-massachusetts-opportunity-zone-program

Certified CDFIs

32 certified CDFIs headquartered in Massachusetts. CDFI Fund certified list →

RCAP Regional Partner

RCAP Solutions →

Rural LISC

Rural LISC →

Native / tribal

No formal tribal consultation process has been published for Massachusetts'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.