Tract 12105016400
Census tract 164, Polk County, FL: Opportunity Zone
Census tract 164 in Polk County, Florida (GEOID 12105016400, 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?
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. 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 |
|---|---|---|
| 12105016400 | 100% | Eligible for 2027 |
Polk County
Polk County had 19 Opportunity Zones in 2018 and has 57 census tracts eligible for the 2027 round.
- Tract 12105010900
- Tract 12105011000
- Tract 12105011100
- Tract 12105011202
- Tract 12105011204
- Tract 12105011501
- Tract 12105011721
- Tract 12105012305
- Tract 12105012804
- Tract 12105013002
- Tract 12105013300
- Tract 12105013500
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.