Census tract 4006, Aguadilla Municipio, PR: 2027 Opportunity Zone

Yes. Census tract 4006 in Aguadilla Municipio, Puerto Rico (GEOID 72005400600, QOZ ID R72005400600-27) 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

2,288

Median family income

$6,439

Poverty rate

80.1%

Unemployment

46.3%

Median home value

$119,800

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 80.1%, income at 23% of the area median). See how a tract qualifies.

Its poverty rate is the highest of the 2 designated tracts in Aguadilla Municipio.

Was it a 2018 zone?

About 100% of this tract's land lay in a 2018 Opportunity Zone: 72005400600 (100%). That designation ends December 31, 2027 for Puerto Rico's automatic zones. 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 Aguadilla Municipio

• Tract 72005400100

See all Aguadilla Municipio 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.