Tract 21111005902

Census tract 59.02, Jefferson County, KY: 2027 Opportunity Zone

2027 zone (designated)

Yes. Census tract 59.02 in Jefferson County, Kentucky (GEOID 21111005902, QOZ ID N21111005902-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population
2,164
Median family income
–
Poverty rate
23.7%
Unemployment
6.3%
Median home value
$239,700

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 ranks 14 of 18 among the designated tracts in Jefferson County.

Was it a 2018 zone?

About 95% of this tract's land lay in a 2018 Opportunity Zone: 21111005900 (95%). 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 Jefferson County

See all Jefferson 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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