Tract 06083002705
Census tract 27.05, Santa Barbara County, CA: Opportunity Zone
Census tract 27.05 in Santa Barbara County, California (GEOID 06083002705, 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 (06083002705), 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 |
|---|---|---|
| 06083002705 | 100% | Certified 2027 zone |
Santa Barbara County
Santa Barbara County had 7 Opportunity Zones in 2018 and has 27 census tracts eligible for the 2027 round.
- Tract 06083002101
- Tract 06083002403
- Tract 06083002404
- Tract 06083002502
- Tract 06083002702
- Tract 06083002706
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.