Tract 42077001200

Census tract 12, Lehigh County, PA: 2027 Opportunity Zone

2027 zone (designated)

Yes. Census tract 12 in Lehigh County, Pennsylvania (GEOID 42077001200, QOZ ID N42077001200-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population
2,521
Median family income
$42,444
Poverty rate
28.3%
Unemployment
8.5%
Median home value
$158,700

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 28.3%, income at 41% of the area median). See how a tract qualifies.

Its poverty rate ranks 4 of 5 among the designated tracts in Lehigh 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 Lehigh County

See all Lehigh 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.

Start here

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.