Census tract 17.02, Smith County, TX: 2027 Opportunity Zone

Yes. Census tract 17.02 in Smith County, Texas (GEOID 48423001702, QOZ ID N48423001702-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population

4,873

Median family income

$95,048

Poverty rate

22.2%

Unemployment

4.7%

Median home value

$148,200

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 22.2%, income at 106% of the area median). See how a tract qualifies.

Was it a 2018 zone?

About 100% of this tract's land lay in a 2018 Opportunity Zone: 48423001700 (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.

See all Smith 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.