Census tract 9505.01, Guam, GU: 2027 Opportunity Zone

Yes. Census tract 9505.01 in Guam, Guam (GEOID 66010950501, QOZ ID R66010950501-27) 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.

Why it qualified

Treasury's data shows it qualified on a poverty rate of at least 20% (poverty 35.8%, income at 72% 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: 66010950501 (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 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 Guam

• Tract 66010950100
• Tract 66010950200
• Tract 66010950401
• Tract 66010950402
• Tract 66010950702
• Tract 66010950801
• Tract 66010950802
• Tract 66010951000
• Tract 66010953000
• Tract 66010953300
• Tract 66010953900
• Tract 66010954500

See all Guam 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.