Census tract 105, District of Columbia, DC: 2027 Opportunity Zone

Yes. Census tract 105 in District of Columbia, District of Columbia (GEOID 11001010500, QOZ ID N11001010500-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population

4,201

Median family income

$171,184

Poverty rate

22.4%

Unemployment

5.8%

Median home value

$512,500

American Community Survey 2020 to 2024 5-year estimates (U.S. Census Bureau).

Why it qualified

Treasury's data shows it qualified on a poverty rate of at least 20% (poverty 22.4%, income at 111% of the area median). See how a tract qualifies.

Its poverty rate ranks 22 of 25 among the designated tracts in District of Columbia.

Was it a 2018 zone?

None of this tract's land was in a 2018 Opportunity Zone, so it is new to the program on January 1, 2027.

What applies here

A gain invested in a Qualified Opportunity Fund after December 31, 2026 is deferred for up to five years. Held five years, basis rises by 10%. Held at least ten years, the investor can elect to exclude appreciation, measured no later than year 30. See the OZ 2.0 rules.

Other designated tracts in District of Columbia

• Tract 11001001804
• Tract 11001002802
• Tract 11001006400
• Tract 11001006804
• Tract 11001007304
• Tract 11001007401
• Tract 11001007502
• Tract 11001007503
• Tract 11001007601
• Tract 11001007709
• Tract 11001007803
• Tract 11001007804

See all District of Columbia Opportunity Zones, open the tract map, or check an exact address with the lookup. Tract lines follow the 2020 census. Source: CDFI Fund designated tract list.