Tract 45045003904
Census tract 39.04, Greenville County, SC: Opportunity Zone
Census tract 39.04 in Greenville County, South Carolina (GEOID 45045003904, 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 South Carolina's governor for the 2027 round (45045003906). 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 |
|---|---|---|
| 45045003905 | 100% | Not eligible for 2027 |
| 45045003906 | 100% | Nominated |
Greenville County
Greenville County had 9 Opportunity Zones in 2018 and has 32 census tracts eligible for the 2027 round.
- Tract 45045000500
- Tract 45045000700
- Tract 45045000800
- Tract 45045002005
- Tract 45045002303
- Tract 45045002505
- Tract 45045003401
- Tract 45045004300
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all South Carolina Opportunity Zones.