Tract 36081026000
Census tract 260, Queens County, NY: Opportunity Zone
Census tract 260 in Queens County, New York (GEOID 36081026000, 2010 boundaries) was designated a Qualified Opportunity Zone in 2018. That designation runs through December 31, 2028.
- Population
- 2,894
- Median family income
- $74,554
- Poverty rate
- 17.9%
- Unemployment
- 15.8%
American Community Survey 2020 to 2024 5-year estimates. Shown because the 2020 and 2010 boundaries of this tract are the same.
Is it still an Opportunity Zone in 2027?
Not yet known. 1 of the overlapping 2020 tracts is eligible for the 2027 round, but no official New York nomination list naming it was published 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 |
|---|---|---|
| 36081026000 | 100% | Eligible for 2027 |
Queens County
Queens County had 62 Opportunity Zones in 2018 and has 240 census tracts eligible for the 2027 round.
- Tract 36081000100
- Tract 36081002500
- Tract 36081003100
- Tract 36081003300
- Tract 36081003900
- Tract 36081005100
- Tract 36081005500
- Tract 36081005700
- Tract 36081007900
- Tract 36081008500
- Tract 36081008700
- Tract 36081011300
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all New York Opportunity Zones.