Census tract 2.02, Madera County, CA: Opportunity Zone

Census tract 2.02 in Madera County, California (GEOID 06039000202, 2010 boundaries) was designated a Qualified Opportunity Zone in 2018. That designation runs through December 31, 2028. It is on the IRS list of zones made up entirely of rural areas, where the substantial improvement threshold is 50%.

Is it still an Opportunity Zone in 2027?

Yes, in part. 1 of the 2020 tracts overlapping this zone is on California's official list of tracts certified for the 2027 round (06039000301), so land there stays in an Opportunity Zone from January 1, 2027 under the new designation. Check the exact address, because the 2020 tract lines differ from the 2010 lines.

What it means for property bought here

Property bought after December 31, 2026 in the certified part can qualify under the new designation. In the rest of the old zone, post-2026 purchases generally do not qualify unless a Notice 2026-40 transition exception applies. Because this is a rural zone, the substantial improvement test needs additions above 50% of the building's basis instead of 100% (effective July 4, 2025). See the transition rules.

What overlaps it in the 2027 round

Census redrew tract lines in 2020, and the 2027 round uses 2020 tracts. These 2020 tracts overlap this 2018 zone (share of the 2020 tract's land inside it):

Madera County

Madera County had 5 Opportunity Zones in 2018 and has 16 census tracts eligible for the 2027 round.

• Tract 06039000103
• Tract 06039000503
• Tract 06039000506
• Tract 06039000800

Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all California Opportunity Zones.