Tract 45023021000

Census tract 210, Chester County, SC: 2027 Opportunity Zone

2027 zone (designated)Rural

Yes. Census tract 210 in Chester County, South Carolina (GEOID 45023021000, QOZ ID R45023021000-27) 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
1,929
Median family income
$56,964
Poverty rate
28.6%
Unemployment
4.1%
Median home value
$65,400

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 28.6%, income at 56% of the area median). See how a tract qualifies.

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

See all Chester 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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