The designated census tracts across the five boroughs, drawn live from the federal designation file rather than a copy that goes stale.
Hover a tract for its census tract number. Boundaries follow 2010 census tracts, which is the geography the designation was made on, and will not line up with today’s neighbourhood lines or with tax lots.
An Opportunity Zone changes the tax treatment of a gain, not the zoning. It will not add a square foot of floor area or a foot of height. What it can do is move a marginal project across the line, because the after-tax return on the equity improves if the gain rolled in qualifies and the hold is long enough.
Two practical cautions. The designation is tract-based, so the boundary can run down the middle of a block and the lot next door may not qualify. And the current designations have an end date, with a successor round taking effect in 2027, so the map you underwrite against should be the one in force for your timeline.
This page is zoning and mapping reference, not tax advice. Whether a particular gain qualifies, and on what timetable, is a question for your tax counsel.
A census tract designated under the 2017 Tax Cuts and Jobs Act, in which an investor who rolls a capital gain into a Qualified Opportunity Fund can defer tax on that gain and, if the investment is held long enough, pay no tax on the appreciation of the new investment.
Designation is by census tract, not by lot, so a block can sit on the boundary with one side in and one side out. The map above shows the tract boundaries; to resolve a particular address or BBL, run the lot — the report checks the tract for you.
The tracts designated in 2018 run through the end of 2028, and a successor round of designations takes effect in 2027 under later legislation. A tract that qualifies today may not be in the successor round, so check the date your investment is underwritten against rather than assuming the current map holds.
No. It is a federal capital gains provision and has no effect on zoning, floor area, height or use. It changes the after-tax return on a project, not the project. The zoning answer comes from the district, which has its own page.
Tract boundaries from the federal Opportunity Zones designation service. For the zoning side of a site, see the district reference.