Tract 06073005100
Census tract 51, San Diego County, CA: Opportunity Zone
Census tract 51 in San Diego County, California (GEOID 06073005100, 2010 boundaries) was designated a Qualified Opportunity Zone in 2018. That designation runs through December 31, 2028.
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 (06073005103), 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. 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 |
|---|---|---|
| 06073005101 | 100% | Eligible for 2027 |
| 06073005102 | 100% | Eligible for 2027 |
| 06073005103 | 99% | Certified 2027 zone |
| 06073005401 | 10% | Not eligible for 2027 |
San Diego County
San Diego County had 47 Opportunity Zones in 2018 and has 171 census tracts eligible for the 2027 round.
- Tract 06073000900
- Tract 06073001600
- Tract 06073002201
- Tract 06073002202
- Tract 06073002301
- Tract 06073002302
- Tract 06073002401
- Tract 06073002601
- Tract 06073002707
- Tract 06073002708
- Tract 06073002709
- Tract 06073002710
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.