Census tract 11, Saipan Municipality, MP: 2027 Opportunity Zone

Yes. Census tract 11 in Saipan Municipality, Northern Mariana Islands (GEOID 69110001100, QOZ ID R69110001100-27) 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 45.9%, income at 84% 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: 69110001100 (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 Saipan Municipality

• Tract 69110000100
• Tract 69110000200
• Tract 69110000400
• Tract 69110000500
• Tract 69110000600
• Tract 69110000700
• Tract 69110000800
• Tract 69110000900
• Tract 69110001000
• Tract 69110001200
• Tract 69110001300
• Tract 69110001400

See all Saipan Municipality 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.