Census tract 109.02, Jefferson County, CO: Opportunity Zone

Census tract 109.02 in Jefferson County, Colorado (GEOID 08059010902, 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?

Possibly. 1 of the overlapping 2020 tracts was nominated by Colorado's governor for the 2027 round (08059010902). Treasury certification was pending as of Oct 30, 2026.

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. 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):

Jefferson County

Jefferson County had 5 Opportunity Zones in 2018 and has 20 census tracts eligible for the 2027 round.

• Tract 08059009831
• Tract 08059010100
• Tract 08059010402
• Tract 08059011550

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