Tract 72063210504
Census tract 2105.04, Gurabo Municipio, PR: Opportunity Zone
Census tract 2105.04 in Gurabo Municipio, Puerto Rico (GEOID 72063210504, 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).
Is it still an Opportunity Zone in 2027?
Not yet known. 2 of the overlapping 2020 tracts are eligible for the 2027 round, but no official Puerto Rico nomination list naming them 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 |
|---|---|---|
| 72063210504 | 100% | Not eligible for 2027 |
| 72063210503 | 2% | Not eligible for 2027 |
| 72063210300 | 1% | Eligible for 2027 |
| 72063210400 | 1% | Eligible for 2027 |
Gurabo Municipio
Gurabo Municipio had 8 Opportunity Zones in 2018 and has 5 census tracts eligible for the 2027 round.
- Tract 72063210100
- Tract 72063210201
- Tract 72063210202
- Tract 72063210300
- Tract 72063210400
- Tract 72063210502
- Tract 72063210503
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.