Tract 36063022602

Census tract 226.02, Niagara County, NY: 2027 Opportunity Zone

2027 zone (designated)

Yes. Census tract 226.02 in Niagara County, New York (GEOID 36063022602, QOZ ID N36063022602-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population
5,658
Median family income
$67,429
Poverty rate
23.0%
Unemployment
8.6%
Median home value
$144,100

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 23.0%, income at 70% of the area median). See how a tract qualifies.

Its poverty rate ranks 9 of 13 among the designated tracts in Niagara 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 Niagara County

See all Niagara 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.

Tell us about the project. We respond with sizing, likely executions, and indicative terms. No cost, no obligation.