Tract 12099008202
Census tract 82.02, Palm Beach County, FL: Opportunity Zone
Census tract 82.02 in Palm Beach County, Florida (GEOID 12099008202, 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
- 3,008
- Median family income
- $34,714
- Poverty rate
- 52.4%
- Unemployment
- 15.3%
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?
Not yet known. 1 of the overlapping 2020 tracts is eligible for the 2027 round, but no official Florida nomination list naming it was published 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. 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 |
|---|---|---|
| 12099008202 | 100% | Eligible for 2027 |
Palm Beach County
Palm Beach County had 26 Opportunity Zones in 2018 and has 71 census tracts eligible for the 2027 round.
- Tract 12099001302
- Tract 12099001402
- Tract 12099001403
- Tract 12099001404
- Tract 12099001600
- Tract 12099001700
- Tract 12099001801
- Tract 12099001911
- Tract 12099002200
- Tract 12099003102
- Tract 12099004009
- Tract 12099004201
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all Florida Opportunity Zones.