Tract 21111003500
Census tract 35, Jefferson County, KY: Opportunity Zone
Census tract 35 in Jefferson County, Kentucky (GEOID 21111003500, 2010 boundaries) was designated a Qualified Opportunity Zone in 2018. That designation runs through December 31, 2028.
Is it still an Opportunity Zone in 2027?
Possibly. 1 of the overlapping 2020 tracts was nominated by Kentucky's governor for the 2027 round (21111003501). Treasury certification was pending as of Oct 30, 2026.
What it means for property bought here
Under Notice 2026-40, property bought after December 31, 2026 for use in a 2018 zone generally cannot be Opportunity Zone business property unless the area is designated again or a transition exception applies: a working capital plan adopted by December 31, 2026 with at least 10% of the planned cash received and 5% spent, or ordinary-course replacement of existing property. Property acquired before the zone expires can keep counting as zone property through December 31, 2047. See the transition rules.
What overlaps it in the 2027 round
Census redrew tract lines in 2020, and the 2027 round uses 2020 tracts. These 2020 tracts overlap this 2018 zone (share of the 2020 tract's land inside it):
| 2020 tract | Share | 2027 status |
|---|---|---|
| 21111003501 | 100% | Nominated |
| 21111003502 | 100% | Eligible for 2027 |
Jefferson County
Jefferson County had 19 Opportunity Zones in 2018 and has 86 census tracts eligible for the 2027 round.
- Tract 21111000200
- Tract 21111000600
- Tract 21111001500
- Tract 21111001800
- Tract 21111002300
- Tract 21111002400
- Tract 21111002700
- Tract 21111002800
- Tract 21111003000
- Tract 21111003700
- Tract 21111004900
- Tract 21111005000
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all Kentucky Opportunity Zones.