Tract 06071010700

Census tract 107, San Bernardino County, CA: Opportunity Zone

2018 zoneRural (Notice 2025-50)

Census tract 107 in San Bernardino County, California (GEOID 06071010700, 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%.

Population: 3,621
Median family income: $36,857
Poverty rate: 34.7%
Unemployment: 15.5%

American Community Survey 2020 to 2024 5-year estimates. Shown because the 2020 and 2010 boundaries of this tract are the same.

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 (06071010700), 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):

2020 tract	Share	2027 status
06071010700	100%	Certified 2027 zone

San Bernardino County

San Bernardino County had 57 Opportunity Zones in 2018 and has 133 census tracts eligible for the 2027 round.

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.