Census tract 8306.05, Cabo Rojo Municipio, PR: 2027 Opportunity Zone

Yes. Census tract 8306.05 in Cabo Rojo Municipio, Puerto Rico (GEOID 72023830605, QOZ ID N72023830605-27) is on Treasury's final list of Opportunity Zones, designated from January 1, 2027 through December 31, 2036.

Population

3,253

Median family income

$32,264

Poverty rate

39.1%

Unemployment

14.8%

Median home value

$147,000

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 39.1%, income at 118% 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: 72023830604 (98%), 72023830502 (2%). 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 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 Cabo Rojo 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.