Tract 72005400501
Census tract 4005.01, Aguadilla Municipio, PR: Opportunity Zone
Census tract 4005.01 in Aguadilla Municipio, Puerto Rico (GEOID 72005400501, 2010 boundaries) was designated a Qualified Opportunity Zone in 2018. That designation ran through December 31, 2027 (Puerto Rico's automatic designations ended a year before the rest). It is on the IRS list of zones made up entirely of rural areas, where the substantial improvement threshold is 50%.
Is it still an Opportunity Zone in 2027?
No. None of the 2020 tracts that overlap it is on Treasury's list of tracts eligible for the 2027 round, so this area cannot be designated again in that round. Its 2018 designation ends December 31, 2027.
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. Because this is a rural zone, the substantial improvement test needs additions above 50% of the building's basis instead of 100% (effective July 4, 2025). 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 |
|---|---|---|
| 72005400501 | 100% | Not eligible for 2027 |
| 72005400502 | 2% | Not eligible for 2027 |
Aguadilla Municipio
Aguadilla Municipio had 16 Opportunity Zones in 2018 and has 10 census tracts eligible for the 2027 round.
- Tract 72005400100
- Tract 72005400300
- Tract 72005400400
- Tract 72005400502
- Tract 72005400600
- Tract 72005400700
- Tract 72005400800
- Tract 72005400900
- Tract 72005401000
- Tract 72005401100
- Tract 72005401200
- Tract 72005401301
Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all Puerto Rico Opportunity Zones.