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State data

Opportunity Zones in New York

By Brad Beattie · Updated Sources checked Oct 30, 2026

New York had 514 Opportunity Zones designated in 2018. Treasury lists 1,716 New York census tracts as eligible for the 2027 round. No 2027 nomination or designation list for New York was published in an official source as of Oct 30, 2026.

2018 zones
514
Of which rural
105
Eligible for 2027
1,716
Most it can designate
429
2027 status
No list published
  • 2018 Opportunity Zone
  • Eligible for the 2027 round
  • Nominated for 2027
  • Certified for 2027

What changes for New York in 2027

The 2018 designations stay in effect through December 31, 2028. New designations take effect January 1, 2027 and run ten years. The state may designate at most 429 of its 1,716 eligible tracts. Read how the 2027 round works and how a tract qualifies.

Counties

County2018 zonesEligible for 2027Eligible, rural
Kings County1254060
Bronx County752700
Queens County622400
New York County36990
Erie County23843
Monroe County20710
Onondaga County14441
Westchester County12420
Richmond County8270
Niagara County8225
Oneida County7257
Chautauqua County71919
St. Lawrence County71111
Albany County6220
Broome County62121
Orange County61818
Suffolk County6133
Ulster County41616
Rensselaer County4151
Oswego County41312
Nassau County4100
Dutchess County499
Cattaraugus County31616
Schenectady County3140
Sullivan County31212
Chemung County31010
Delaware County399
Fulton County388
Jefferson County377
Montgomery County366
Ontario County355
Rockland County2250
Steuben County288
Tompkins County288
Cortland County266
Wayne County266
Allegany County255
Genesee County255
Clinton County244
Herkimer County244
Columbia County233
Warren County233
Tioga County222
Schoharie County211
Schuyler County200
Cayuga County177
Otsego County177
Chenango County155
Saratoga County155
Franklin County144
Orleans County144
Livingston County133
Wyoming County133
Greene County122
Seneca County111
Washington County111
Essex County033
Yates County033
Lewis County022
Madison County011
Putnam County011

2018 zone tracts, by county

Albany County 6
Allegany County 2
Bronx County 75
Broome County 6
Cattaraugus County 3
Cayuga County 1
Chautauqua County 7
Chemung County 3
Chenango County 1
Clinton County 2
Columbia County 2
Cortland County 2
Delaware County 3
Dutchess County 4
Erie County 23
Franklin County 1
Fulton County 3
Genesee County 2
Greene County 1
Herkimer County 2
Jefferson County 3
Kings County 125
Livingston County 1
Monroe County 20
Montgomery County 3
Nassau County 4
New York County 36
Niagara County 8
Oneida County 7
Onondaga County 14
Ontario County 3
Orange County 6
Orleans County 1
Oswego County 4
Otsego County 1
Queens County 62
Rensselaer County 4
Richmond County 8
Rockland County 2
Saratoga County 1
Schenectady County 3
Schoharie County 2
Schuyler County 2
Seneca County 1
St. Lawrence County 7
Steuben County 2
Suffolk County 6
Sullivan County 3
Tioga County 2
Tompkins County 2
Ulster County 4
Warren County 2
Washington County 1
Wayne County 2
Westchester County 12
Wyoming County 1

State income tax treatment of Opportunity Zone gains varies; see state tax conformity.

Data sources

  1. IRS Notice 2018-48 - Designated Qualified Opportunity Zones (official list) (retrieved Oct 30, 2026)
  2. IRS Notice 2019-42 - Amplification of Notice 2018-48 (two added Puerto Rico QOZs) (retrieved Oct 30, 2026)
  3. CDFI Fund - Designated Qualified Opportunity Zones (list updated Dec 14, 2018) (retrieved Oct 30, 2026)
  4. IRS Notice 2025-50 - 2018 QOZs comprised entirely of a rural area (Appendix) (retrieved Oct 30, 2026)
  5. IRS Rev. Proc. 2026-14 - Nomination of 2027 QOZs (retrieved Oct 30, 2026)
  6. IRS Rev. Proc. 2026-14 Appendix - LICs eligible for nomination as 2027 QOZs (retrieved Oct 30, 2026)
  7. Treasury OTA - Eligible LICs for Nomination as 2027 QOZs, data transparency file (Sept 2026) (retrieved Oct 30, 2026)
  8. Treasury OTA - Eligibility Criteria for 2027 QOZs (Sept 2026) (retrieved Oct 30, 2026)
  9. Census Bureau 2020 Census Tract to 2010 Census Tract Relationship File (national) (retrieved Oct 30, 2026)
  10. ACS 2020-2024 5-year, B19113 Median family income (retrieved Oct 30, 2026)
  11. ACS 2020-2024 5-year, B17001 Poverty status in the past 12 months (retrieved Oct 30, 2026)

Every source file, with its retrieval date and checksum, is listed in sources.json.

Common questions

How many Opportunity Zones are in New York?

New York had 514 census tracts designated as Opportunity Zones in 2018, of which 105 are on the IRS list of rural zones (Notice 2025-50). Those designations run through December 31, 2028.

Which New York tracts are eligible for the 2027 Opportunity Zone round?

Treasury lists 1,716 New York census tracts as eligible for designation in the 2027 round under the new low-income community test. No 2027 nomination or designation list for New York was published in an official source as of Oct 30, 2026.

How do I check whether a New York property is in an Opportunity Zone?

Use the address lookup on this site. It geocodes the address with the Census Bureau and checks it against both the 2018 zones and the 2027 list, and links the official source for each answer.

States2027 Opportunity Zone designations: the round and its statusToolOpportunity Zone lookup: is this address in a zone?State dataOpportunity Zones by state

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