Census tract 801, Lee County, FL: 2027 Opportunity Zone

Yes. Census tract 801 in Lee County, Florida (GEOID 12071080100, QOZ ID R12071080100-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036. Treasury classifies it as made up entirely of a rural area.

Population

109

Median family income

–

Poverty rate

43.1%

Unemployment

0.0%

Median home value

–

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%. See how a tract qualifies.

Its poverty rate is the highest of the 15 designated tracts in Lee County.

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 30% if the investment is in a qualified rural opportunity fund, otherwise 10%. Held at least ten years, the investor can elect to exclude appreciation, measured no later than year 30. Because this is a rural zone, an existing building can meet the substantial improvement test with additions above 50% of its basis instead of 100%. See the OZ 2.0 rules and rural zones.

Other designated tracts in Lee County

• Tract 12071000504
• Tract 12071000600
• Tract 12071000700
• Tract 12071001203
• Tract 12071001401
• Tract 12071001708
• Tract 12071010302
• Tract 12071020302
• Tract 12071020801
• Tract 12071020802
• Tract 12071030202
• Tract 12071040121

See all Lee County 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.