Tract 26073000800

Census tract 8, Isabella County, MI: 2027 Opportunity Zone

2027 zone (designated)Rural

Yes. Census tract 8 in Isabella County, Michigan (GEOID 26073000800, QOZ ID R26073000800-27) 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
2,709
Median family income
$38,393
Poverty rate
42.8%
Unemployment
1.7%
Median home value
$158,600

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 42.8%, income at 41% of the area median). See how a tract qualifies.

Its poverty rate ranks 2 of 3 among the designated tracts in Isabella 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 Isabella County

See all Isabella 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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