Tract 31109002100
Census tract 21, Lancaster County, NE: Opportunity Zone
Census tract 21 in Lancaster County, Nebraska (GEOID 31109002100, 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?
Yes, in part. 1 of the 2020 tracts overlapping this zone is on Nebraska's official list of tracts certified for the 2027 round (31109002100), so land there stays in an Opportunity Zone from January 1, 2027 under the new designation. Check the exact address, because the 2020 tract lines differ from the 2010 lines.
What it means for property bought here
Property bought after December 31, 2026 in the certified part can qualify under the new designation. In the rest of the old zone, post-2026 purchases generally do not qualify unless a Notice 2026-40 transition exception applies. 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 |
|---|---|---|
| 31109002100 | 99% | Certified 2027 zone |
Lancaster County
Lancaster County had 8 Opportunity Zones in 2018 and has 22 census tracts eligible for the 2027 round.
- Tract 31109000500
- Tract 31109000700
- Tract 31109001800
- Tract 31109001900
- Tract 31109002001
- Tract 31109002002
- Tract 31109003003
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all Nebraska Opportunity Zones.