Tract 18089011500
Census tract 115, Lake County, IN: Opportunity Zone
Census tract 115 in Lake County, Indiana (GEOID 18089011500, 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. 2 of the overlapping 2020 tracts are eligible for the 2027 round, but no official Indiana nomination list naming them 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 |
|---|---|---|
| 18089011500 | 100% | Eligible for 2027 |
| 18089041700 | 2% | Eligible for 2027 |
Lake County
Lake County had 15 Opportunity Zones in 2018 and has 68 census tracts eligible for the 2027 round.
- Tract 18089010201
- Tract 18089010203
- Tract 18089010205
- Tract 18089010304
- Tract 18089010500
- Tract 18089011000
- Tract 18089012300
- Tract 18089020200
- Tract 18089020400
- Tract 18089020600
- Tract 18089030300
- Tract 18089030400
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all Indiana Opportunity Zones.