Tract 72087110304
Census tract 1103.04, Loiza Municipio, PR: Opportunity Zone
Census tract 1103.04 in Loiza Municipio, Puerto Rico (GEOID 72087110304, 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?
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. 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 |
|---|---|---|
| 72087110304 | 98% | Not eligible for 2027 |
Loiza Municipio
Loiza Municipio had 10 Opportunity Zones in 2018 and has 9 census tracts eligible for the 2027 round.
- Tract 72087110101
- Tract 72087110102
- Tract 72087110200
- Tract 72087110301
- Tract 72087110302
- Tract 72087110303
- Tract 72087110400
- Tract 72087110500
- Tract 72087110600
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.