Tract 48061010100
Census tract 101, Cameron County, TX: Opportunity Zone
Census tract 101 in Cameron County, Texas (GEOID 48061010100, 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 Texas's governor for the 2027 round (48061010102). 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 |
|---|---|---|
| 48061010101 | 100% | Not eligible for 2027 |
| 48061010102 | 100% | Nominated |
| 48061010103 | 100% | Not eligible for 2027 |
Cameron County
Cameron County had 16 Opportunity Zones in 2018 and has 76 census tracts eligible for the 2027 round.
- Tract 48061010201
- Tract 48061010203
- Tract 48061010301
- Tract 48061010402
- Tract 48061010800
- Tract 48061011700
- Tract 48061012102
- Tract 48061012301
- Tract 48061012304
- Tract 48061012305
- Tract 48061012700
- Tract 48061013307
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all Texas Opportunity Zones.