Census tract 412, Lake County, IN: 2027 Opportunity Zone

Yes. Census tract 412 in Lake County, Indiana (GEOID 18089041200, QOZ ID N18089041200-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population

2,509

Median family income

$35,705

Poverty rate

27.9%

Unemployment

1.5%

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 median family income at or below 70% of the area median and a poverty rate of at least 20% (poverty 27.9%, income at 32% of the area median). See how a tract qualifies.

Its poverty rate ranks 7 of 12 among the designated tracts in Lake 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 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 Lake County

• Tract 18089010205
• Tract 18089010207
• Tract 18089010304
• Tract 18089010500
• Tract 18089020100
• Tract 18089020300
• Tract 18089020400
• Tract 18089020600
• Tract 18089020800
• Tract 18089030700
• Tract 18089042100

See all Lake 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.