Tract 13185010802

Census tract 108.02, Lowndes County, GA: 2027 Opportunity Zone

2027 zone (designated)

Yes. Census tract 108.02 in Lowndes County, Georgia (GEOID 13185010802, QOZ ID N13185010802-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population
1,472
Median family income
$19,148
Poverty rate
66.8%
Unemployment
24.2%
Median home value
$65,200

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

Why it qualified

Treasury's data shows it qualified on median family income at or below 70% of the area median and a poverty rate of at least 20% (poverty 66.8%, income at 26% of the area median). See how a tract qualifies.

Its poverty rate is the highest of the 5 designated tracts in Lowndes County.

Was it a 2018 zone?

About 100% of this tract's land lay in a 2018 Opportunity Zone: 13185010800 (100%). Those designations end December 31, 2028. For 2027 and 2028 the two maps run side by side, and which one matters depends on when the investment is made.

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 Lowndes County

See all Lowndes 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.

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Financing for the real estate inside the zone.

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