Tract 72127002100
Census tract 21, San Juan Municipio, PR: Opportunity Zone
Census tract 21 in San Juan Municipio, Puerto Rico (GEOID 72127002100, 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. 1 of the overlapping 2020 tracts is eligible for the 2027 round, but no official Puerto Rico nomination list naming it 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 |
|---|---|---|
| 72127002100 | 100% | Eligible for 2027 |
San Juan Municipio
San Juan Municipio had 118 Opportunity Zones in 2018 and has 84 census tracts eligible for the 2027 round.
- Tract 72127000400
- Tract 72127000506
- Tract 72127000600
- Tract 72127000700
- Tract 72127001000
- Tract 72127001100
- Tract 72127001200
- Tract 72127001301
- Tract 72127001302
- Tract 72127001400
- Tract 72127001500
- Tract 72127001600
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.