Census tract 9510, Yabucoa Municipio, PR: Opportunity Zone

Census tract 9510 in Yabucoa Municipio, Puerto Rico (GEOID 72151951000, 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?

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. 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):

Yabucoa Municipio

Yabucoa Municipio had 8 Opportunity Zones in 2018 and has 9 census tracts eligible for the 2027 round.

• Tract 72151950600
• Tract 72151950700
• Tract 72151950800
• Tract 72151950900
• Tract 72151951100
• Tract 72151951200
• Tract 72151951300

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.