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OZ 2.0 | State Resource

New Mexico

Designated · 65 tracts

Last checked 2026-06-16

65

Designated tracts (of 258 eligible)

36

Rural designated — QROF treatment

16

Former OZ 1.0 tracts redesignated

57

Days until designations take effect

How New Mexico chose

Treasury published the final list on October 30, 2026. New Mexico designated 65 of 258 eligible tracts, its full allocation, in 22 of 29 counties with eligible tracts. Designations take effect January 1, 2027 and run through December 31, 2036. Treasury's October list has 1 more eligible tract here than the April appendix, qualified under its missing-data rules; 0 were designated.

Compared with the eligible tracts it passed over, New Mexico favored tracts with prior NMTC deals, Urban Institute Tier 1 tracts and renter-heavy tracts.

Trait Designated Passed over
Former OZ 1.0 tract 24.6% 19.2%
Rural (QROF) 55.4% 66.3%
Urban Institute Tier 1 20% 8.8%
Median poverty rate 29.7% 28.1%
Median family income, % of area 64.3% 65.4%
Residents of color (mean) 77% 74.7%
Median density, people / sq mi 1,860 638

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 →

67 OZ 1.0 tracts in New Mexico were not redesignated. They stay OZ 1.0 zones through December 31, 2028, but under Notice 2026-40 new capital after 2026 generally cannot enter them except under a working capital safe harbor plan adopted by December 31, 2026. If a project in one of these tracts is mid-stream, that deadline is the one that matters. The county table below shows where they are. Transition rules →
Record: how New Mexico ran its nomination input process

Nomination process

Community input window closed 2026-05-15. The state is now in internal review.

New Mexico routes its nomination process through the state's network of regional Councils of Governments (COGs), which coordinate input from local governments, tribal nations, utilities, and other regional partners within their areas. Communities seeking nomination should contact their COG directly — the COG submission deadline to EDNM is May 15, 2026. To find your COG, contact EDNM at info@edd.nm.gov or (505) 827-0300. EDNM refines the submitted list through June 15, then delivers a recommended slate to the Governor's Office for final review. The Governor's Office and EDNM finalize the 65 nominated tracts for submission to Treasury by July 1, 2026. EDNM's published scoring considerations favor tracts that demonstrate clear development potential, supportive local land-use policies, available land or redevelopment opportunities, proximity to economic anchors, and alignment with existing incentive programs or community development priorities; no numerical weights have been published. Communities not served by a COG should contact EDNM directly at info@edd.nm.gov or (505) 827-0300.

Scoring rubric →

Map: designated and eligible tracts

Loading 258 eligible tracts…

View on EIG map → Treasury designation files (XLSX) Source: Treasury 2027 QOZ designations (Oct. 30, 2026) · IRS Rev. Proc. 2026-14 · EIG DCI 2023 · FFIEC CRA 2025 · Urban Institute 2026

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
Bernalillo County 21 / 59 — 5 / 16 74,591 Enterprise Financial CDE, LLC; Finance New Mexico, LLC; Paramount Community Development Fund, LLC; Travois New Markets, LLC; USBCDE, LLC
McKinley County 5 / 27 5 1 / 6 14,970 —
Chaves County 4 / 11 4 1 / 2 15,534 Finance New Mexico, LLC
Doña Ana County 4 / 30 — 2 / 7 14,438 Finance New Mexico, LLC
Otero County 4 / 8 4 0 / 0 8,402 —
San Miguel County 3 / 8 3 0 / 0 9,755 Clearinghouse Community Development Financial Institution
Sandoval County 3 / 6 1 1 / 1 11,024 —
Santa Fe County 3 / 10 1 1 / 4 11,870 Finance New Mexico, LLC; The Housing Partnership Network, Inc.
Cibola County 2 / 7 2 2 / 1 5,640 Ecotrust CDE LLC; Finance New Mexico, LLC; Travois New Markets, LLC
Lea County 2 / 8 2 0 / 1 10,258 —
Luna County 2 / 6 2 1 / 0 7,958 —
Valencia County 2 / 12 2 1 / 6 11,421 —
Colfax County 1 / 1 1 0 / 1 2,605 —
Curry County 1 / 7 1 0 / 2 4,660 —
Grant County 1 / 5 1 0 / 2 5,549 —
Hidalgo County 1 / 2 1 0 / 1 1,984 —
Lincoln County 1 / 4 1 0 / 0 4,173 —
Quay County 1 / 3 1 1 / 0 2,775 —
Rio Arriba County 1 / 6 1 0 / 3 3,164 Travois New Markets, LLC
San Juan County 1 / 18 1 0 / 5 3,474 —
Socorro County 1 / 5 1 0 / 0 2,187 —
Taos County 1 / 3 1 0 / 1 3,791 —
Eddy County 0 / 3 — 0 / 2 — —
Roosevelt County 0 / 3 — 0 / 1 — —
Sierra County 0 / 2 — 0 / 2 — —
Torrance County 0 / 1 — 0 / 3 — —

Counties with no designated tracts are listed only if they lost OZ 1.0 tracts. NMTC: CDFI Fund NMTC public data release. 8 distinct CDEs across New Mexico's designated tracts.

Find projects and partners in the designated tracts

Every designated tract in New Mexico, 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.

65 of 65 tracts shown

Download all eligible tracts, national (CSV) →
Tract County Pov. MFI Pop. Rent. Vac. Signals Prior NMTC CDEs
35001000124 Bernalillo County 26.4% 64.2% 3,824 70% 8.8%
Former OZ 1.0CRA-eligibleHousing pressureUI Tier 1
—
35001000501 Bernalillo County 29.7% 63.8% 2,272 56.5% 11.8%
CRA-eligibleHousing pressure
—
35001000601 Bernalillo County 21.3% 88.9% 4,028 47.3% 3.1%
CRA-eligibleUI Tier 1
—
35001000603 Bernalillo County 26.3% 58.5% 4,760 65.7% 7.7%
CRA-eligibleHousing pressure
—
35001000605 Bernalillo County 20.7% 68.5% 3,886 65.6% 7.6%
CRA-eligible
—
35001000713 Bernalillo County 33.1% 53.5% 5,131 60.8% 6.1%
CRA-eligibleHousing pressure
—
35001000717 Bernalillo County 16% 44.8% 1,746 82.5% 10.5%
CRA-eligibleHousing pressure
—
35001000907 Bernalillo County 48.8% — 2,377 61.4% 11.4%
Housing pressure
—
35001000908 Bernalillo County 41.2% 48.5% 5,470 89.5% 20.3%
CRA-eligibleHousing pressureHigh vacancy
—
35001001300 Bernalillo County 30.1% — 3,788 24.2% 7.6%
CRA-eligible
—
35001001400 Chaparral Bernalillo County 29.7% 71.6% 1,956 40.6% 14.5%
NMTC track recordCRA-eligible
Enterprise Financial CDE, LLC $12.7M · 1 deal
35001001500 Bernalillo County 21.2% 56.5% 2,763 54.6% 8.2%
NMTC track recordCRA-eligibleUI Tier 1
Finance New Mexico, LLC $6.8M · 1 deal
35001002100 Bernalillo County 21.5% 39.3% 1,810 90% 9.1%
Former OZ 1.0NMTC track recordCRA-eligibleHousing pressure
Finance New Mexico, LLC; Paramount Community Development Fund, LLC; Travois New Markets, LLC; USBCDE, LLC $7.2M · 4 deals
35001002404 Albuquerque Bernalillo County 27.4% 76.5% 3,624 30.7% 4.2%
CRA-eligible
—
35001002900 Lordsburg Bernalillo County 30.7% 65.8% 3,632 41.2% 8.3%
UI Tier 1
—
35001003400 Bernalillo County 30.8% 40.5% 3,759 86.1% 8.5%
Former OZ 1.0NMTC track recordCRA-eligible
Finance New Mexico, LLC
35001003733 Bernalillo County 47.3% 39.2% 3,189 89.6% 9.8%
CRA-eligibleTribalHousing pressureUI Tier 1
—
35001004712 Bernalillo County 20.7% 66.2% 6,884 14.1% 0.8%
—
35001004760 Bernalillo County 37.6% 36.2% 3,470 79.1% 0%
Former OZ 1.0CRA-eligibleHousing pressure
—
35001004762 Bernalillo County 17.9% 63.5% 4,946 28.8% 5.9%
CRA-eligible
—
35001940602 Navajo Nation Reservation|Laguna Pueblo|Laguna Off-Reservation Trust Land|Isleta Pueblo Bernalillo County 42.5% — 1,276 0% 15.3%
Former OZ 1.0CRA-eligibleTribalHigh vacancy
—
35005000301 Chaves County 30.6% 54.7% 3,186 24.7% 20.3%
Rural / QROFCRA-eligibleHigh vacancy
—
35005000600 Chaves County 44.8% 39.2% 4,357 14.8% 10.8%
Rural / QROFCRA-eligible
—
35005001101 Chaves County 31.2% 62.2% 5,320 30.4% 12%
Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligible
Finance New Mexico, LLC
35005001400 Chaves County 21.5% 89% 2,671 17% 15.4%
Rural / QROFCRA-eligibleHigh vacancy
—
35006946100 Albuquerque Cibola County 41.9% — 3,070 0% 29.5%
Rural / QROFFormer OZ 1.0NMTC track recordCRA-eligibleTribalHigh vacancyPersistent poverty
Ecotrust CDE LLC; Finance New Mexico, LLC; Travois New Markets, LLC $33.3M · 4 deals
35006974402 Cibola County 27% 78.7% 2,570 32.4% 15.5%
Rural / QROFFormer OZ 1.0CRA-eligibleHigh vacancyPersistent poverty
—
35007950600 Colfax County 30.7% 64.3% 2,605 28.7% 18.5%
Rural / QROFCRA-eligibleHigh vacancy
—
35009000100 Curry County 37.5% 37.7% 4,660 40.7% 18.5%
Rural / QROFCRA-eligibleHigh vacancy
—
35013000102 Doña Ana County 40.1% 77.4% 4,813 28.9% 1.8%
Former OZ 1.0Persistent poverty
—
35013000500 Las Cruces Doña Ana County 31.1% 71.4% 2,216 66.2% 9.4%
Former OZ 1.0CRA-eligiblePersistent poverty
—
35013000600 Roswell Doña Ana County 32% 64.3% 2,487 66.8% 8.4%
NMTC track recordCRA-eligibleHousing pressureUI Tier 1Persistent poverty
Finance New Mexico, LLC $11.8M · 2 deals
35013001707 Alamogordo Doña Ana County 30.8% 70.3% 4,922 33.7% 2.6%
CRA-eligiblePersistent poverty
—
35017964300 Anthony Grant County 25.3% 79.1% 5,549 36.3% 19.9%
Rural / QROFHigh vacancy
—
35023970000 Hidalgo County 22.7% 87.7% 1,984 3.2% 37.6%
Rural / QROFCRA-eligibleHigh vacancy
—
35025000100 Lea County 29.9% 81.7% 2,513 62.2% 27.3%
Rural / QROFHigh vacancy
—
35025000502 Truth or Consequences Lea County 28.5% 69% 7,745 46.4% 18.4%
Rural / QROFHigh vacancy
—
35027960403 Lincoln County 24.4% 71.5% 4,173 13.6% 42.7%
Rural / QROFHigh vacancy
—
35029000401 Luna County 18.3% 58.3% 3,359 19.9% 15.6%
Rural / QROFCRA-eligibleHigh vacancyPersistent poverty
—
35029000500 Fort Sill Apache Indian Reservation Luna County 33.8% 53.9% 4,599 30.4% 29.1%
Rural / QROFFormer OZ 1.0CRA-eligibleTribalHigh vacancyPersistent poverty
—
35031943500 Gallup McKinley County 32.3% 69.2% 3,565 46.7% 20.5%
Rural / QROFCRA-eligibleTribalHigh vacancyPersistent poverty
—
35031944000 Rio Rancho McKinley County 45.5% 45.1% 1,881 17.3% 25%
Rural / QROFCRA-eligibleTribalHigh vacancyUI Tier 1Persistent poverty
—
35031945202 Navajo Nation Off-Reservation Trust Land McKinley County 32.1% 60.5% 2,716 59.4% 7.9%
Rural / QROFFormer OZ 1.0CRA-eligibleTribalHousing pressurePersistent poverty
—
35031945300 Portales McKinley County 35.6% 66.2% 3,414 39.6% 17.2%
Rural / QROFCRA-eligibleTribalHigh vacancyUI Tier 1Persistent poverty
—
35031945602 Navajo Nation Off-Reservation Trust Land McKinley County 33.1% 60.8% 3,394 48.1% 7.9%
Rural / QROFCRA-eligibleTribalPersistent poverty
—
35035000100 Otero County 33.5% 45.2% 1,734 55.4% 30.6%
Rural / QROFCRA-eligibleHigh vacancy
—
35035000502 Otero County 20.6% — 1,686 31.4% 23.2%
Rural / QROFCRA-eligibleHigh vacancy
—
35035000702 Lovington Otero County 26.7% 53.3% 1,392 4.2% 25.8%
Rural / QROFCRA-eligibleTribalHigh vacancy
—
35035940000 Alamogordo Otero County 28.7% 59.7% 3,590 28.4% 19.1%
Rural / QROFCRA-eligibleTribalHigh vacancy
—
35037958601 Belen Quay County 23.7% 64.3% 2,775 11.8% 12.4%
Rural / QROFFormer OZ 1.0CRA-eligibleUI Tier 1
—
35039940700 Las Vegas Rio Arriba County 28% 77% 3,164 37.3% 16.1%
Rural / QROFNMTC track recordTribalHigh vacancy
Travois New Markets, LLC $21.6M · 1 deal
35045000503 Las Cruces San Juan County 32.2% 80.5% 3,474 12.6% 21.9%
Rural / QROFTribalHigh vacancyUI Tier 1
—
35047957200 San Miguel County 23.7% 97.7% 3,049 53.5% 18.1%
Rural / QROFCRA-eligibleHousing pressureHigh vacancyPersistent poverty
—
35047957300 San Miguel County 34.2% 108.2% 2,792 37.7% 12.5%
Rural / QROFCRA-eligibleUI Tier 1Persistent poverty
—
35047957400 San Miguel County 37.9% 56.1% 3,914 30.5% 15.3%
Rural / QROFNMTC track recordCRA-eligibleHigh vacancyUI Tier 1Persistent poverty
Clearinghouse Community Development Financial Institution $1.4M · 1 deal
35043010713 Albuquerque Sandoval County 12.3% 67.5% 5,269 23.1% 9.2%
CRA-eligible
—
35043010900 Laguna Pueblo|Zia Pueblo|Zia Off-Reservation Trust Land|Navajo Nation Reservation|Jicarilla Apache Nation Reservation|Jemez Pueblo|Navajo Nation Off-Reservation Trust Land Sandoval County 26% 50.8% 1,635 23.7% 40.4%
CRA-eligibleTribalHigh vacancy
—
35043940500 Sandia Pueblo Sandoval County 25.5% 61.3% 4,120 28.2% 5.8%
Rural / QROFFormer OZ 1.0CRA-eligibleTribal
—
35049001202 Albuquerque Santa Fe County 32% 50% 6,135 61.3% 6%
Former OZ 1.0NMTC track recordCRA-eligibleHousing pressureUI Tier 1
Finance New Mexico, LLC; The Housing Partnership Network, Inc. $21.8M · 2 deals
35049010308 Santo Domingo Pueblo Santa Fe County 20.8% 89.6% 2,450 17.4% 2.9%
Tribal
—
35049940900 Happy Valley Santa Fe County 21.3% 63.8% 3,285 42.9% 12.1%
Rural / QROFNMTC track recordCRA-eligibleTribal
Finance New Mexico, LLC
35053978301 Socorro County 17.4% 67.6% 2,187 10.4% 31.2%
Rural / QROFHigh vacancyPersistent poverty
—
35055940101 Taos Pueblo|Taos Off-Reservation Trust Land Taos County 24.3% 92% 3,791 30.5% 28.9%
Rural / QROFTribalHigh vacancyPersistent poverty
—
35061970401 Isleta Pueblo Valencia County 19.5% 60.9% 5,650 20.5% 7.8%
Rural / QROFFormer OZ 1.0CRA-eligibleTribal
—
35061970404 Valencia County 31.6% 70.4% 5,771 32.8% 4.9%
Rural / QROF
—

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

76

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 →

9

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 →

36

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 →

179

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: Albuquerque, Las Cruces, Gallup, Las Vegas, Santa Fe and 155 more

ZIP codes: 87121, 87105, 88001, 87110, 87108 and 187 more

See all 160 cities and 192 ZIP codes

All cities:

Albuquerque, Las Cruces, Gallup, Las Vegas, Santa Fe, Anthony, Belen, Roswell, Los Lunas, Alamogordo, Rio Rancho, Bosque, Farmington, Clovis, Gamerco, Grants, Deming, Cuba, Montezuma, Rehoboth, Silver City, Sunland Park, Laguna, Thoreau, Tucumcari, Vado, Vanderwagen, Fort Wingate, Yatahey, Espanola, Regina, Mesquite, Zuni, Anton Chico, Bent, Aztec, Church Rock, Chaparral, Prewitt, Ruidoso Downs, Pinehill, Sanostee, San Ysidro, San Patricio, San Jon, San Antonio, San Acacia, Salem, Saint Vrain, Pinon, Sacramento, Berino, Quay, Rociada, Bernalillo, Polvadera, Reserve, Bloomfield, Bluewater, Raton, Ramah, Portales, Rainsville, Radium Springs, Rincon, Santa Teresa, Santa Rosa, Tohatchi, Alcalde, Weed, Watrous, Wagon Mound, Veguita, Vaughn, Algodones, Valmora, Tularosa, Aragon, Truth Or Consequences, Truchas, Trementina, Tinnie, Peralta, Timberon, Artesia, Tererro, Sunspot, Solano, Socorro, Smith Lake, Bard, Shiprock, Sheep Springs, Serafina, Sapello, Santo Domingo Pueblo, Picacho, Crownpoint, Cubero, Glencoe, Jemez Pueblo, Jarales, Jamestown, Isleta, House, Hondo, Hobbs, High Rolls Mountain Park, Hatch, Guadalupita, Claunch, Grady, Glenwood, Garita, Pecos, Garfield, Clines Corners, Cloudcroft, Columbus, Fort Bayard, Flora Vista, Conchas Dam, Counselor, Dulce, Dixon, Dexter, Crossroads, Cuervo, La Jara, La Joya, La Loma, La Luz, Paguate, Organ, Ojo Feliz, Ocate, Newkirk, Newcomb, New Laguna, Navajo, Nara Visa, Nageezi, Moriarty, Mora, Bosque Farms, Mexican Springs, Broadview, Mesilla Park, Mescalero, Melrose, Mcalister, Mayhill, Luna, Buena Vista, Lordsburg, Logan, Lincoln, Lemitar, Casa Blanca, Pena Blanca

All ZIP codes:

87121, 87105, 88001, 87110, 87108, 87123, 87701, 88005, 87102, 87301, 88021, 88203, 87507, 87002, 87031, 87112, 88310, 88030, 88201, 87124, 87006, 87317, 87013, 87107, 87505, 88101, 87020, 87410, 87144, 87401, 87375, 88061, 87326, 88063, 87311, 88072, 87316, 87327, 88314, 88081, 87322, 87323, 87532, 87109, 87120, 88048, 88401, 88007, 87046, 87026, 87731, 87711, 87106, 88112, 87941, 88003, 87940, 88004, 88008, 88011, 88114, 88102, 88024, 88012, 88121, 88029, 88036, 88039, 88045, 88047, 88052, 88062, 88054, 88120, 87001, 88124, 88417, 88350, 88351, 88352, 88353, 88354, 88411, 88416, 88421, 88348, 88426, 88427, 88430, 88431, 88433, 88434, 88435, 88349, 88347, 88130, 88324, 88133, 88202, 88210, 88230, 88240, 87936, 88317, 88325, 88346, 88336, 88337, 88338, 88339, 88340, 88343, 88344, 87937, 87734, 87901, 87195, 87053, 87062, 87068, 87070, 87103, 87176, 87190, 87196, 87357, 87197, 87198, 87313, 87320, 87321, 87325, 87328, 87052, 87045, 87042, 87041, 87004, 87005, 87007, 87011, 87014, 87018, 87022, 87023, 87024, 87027, 87028, 87035, 87037, 87038, 87040, 87347, 87364, 87832, 87752, 87735, 87736, 87740, 87742, 87745, 87746, 87750, 87753, 87365, 87801, 87820, 87823, 87824, 87828, 87830, 87831, 87732, 87724, 87722, 87712, 87402, 87413, 87415, 87420, 87455, 87461, 87501, 87508, 87511, 87527, 87528, 87552, 87569, 87573, 87578, 88439

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

30

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

Certified CDFIs

17 certified CDFIs headquartered in New Mexico. CDFI Fund certified list →

USDA Rural Development

USDA RD New Mexico State Office →

Rural LISC

Rural LISC →

Native / tribal

New Mexico has the largest concentration of federally recognized tribal nations of any state. The Navajo Nation — the largest reservation in the US — spans McKinley and San Juan counties, which together hold 45 eligible tracts. New Mexico is also home to 19 Pueblo tribes (including Acoma, Laguna, Zuni, Taos, and Santa Clara Pueblos), the Jicarilla Apache Nation (Rio Arriba County), and the Mescalero Apache Tribe (Otero County). EDNM routes tribal input through the COG process; however, tribal nations may engage EDNM directly at info@edd.nm.gov. If nominating tracts in or adjacent to tribal land, consult with the relevant tribal government or Tribal Historic Preservation Office (THPO) before submitting to your COG.

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.