Tract 48303010204

Census tract 102.04, Lubbock County, TX: 2027 Opportunity Zone

2027 zone (designated)

Yes. Census tract 102.04 in Lubbock County, Texas (GEOID 48303010204, QOZ ID N48303010204-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population
2,507
Median family income
$75,664
Poverty rate
22.3%
Unemployment
2.7%
Median home value
$58,800

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% (poverty 22.3%, income at 91% of the area median). See how a tract qualifies.

Its poverty rate ranks 17 of 24 among the designated tracts in Lubbock County.

Was it a 2018 zone?

About 100% of this tract's land lay in a 2018 Opportunity Zone: 48303010200 (100%). 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 Lubbock County

See all Lubbock 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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