Census tract 14, Tulare County, CA: Opportunity Zone

Census tract 14 in Tulare County, California (GEOID 06107001400, 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?

No. None of the 2020 tracts that overlap it is on Treasury's list of tracts eligible for the 2027 round, so this area cannot be designated again in that round. Its 2018 designation ends December 31, 2028.

What it means for property bought here

Under Notice 2026-40, property bought after December 31, 2026 for use in a 2018 zone generally cannot be Opportunity Zone business property unless the area is designated again or a transition exception applies: a working capital plan adopted by December 31, 2026 with at least 10% of the planned cash received and 5% spent, or ordinary-course replacement of existing property. Property acquired before the zone expires can keep counting as zone property through December 31, 2047. 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):

Tulare County

Tulare County had 17 Opportunity Zones in 2018 and has 47 census tracts eligible for the 2027 round.

• Tract 06107000201
• Tract 06107000302
• Tract 06107000502
• Tract 06107000900
• Tract 06107001003
• Tract 06107001100
• Tract 06107002202
• Tract 06107002800
• Tract 06107002901
• Tract 06107003200
• Tract 06107003400
• Tract 06107003802

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.