Census tract 39035107101

This tract is one of the 8,764 zones designated in 2018 under IRC §1400Z-1. HUD does not flag it rural, so the OZ 2.0 rural benefits would not apply even if it is designated again.

• OZ 1.0 designations expire December 31, 2026. This tract stops being a designated zone on that date unless it is designated again in the 2027 map. IRC §1400Z-1(f)
• Property acquired on or before December 31, 2026 in an original zone keeps qualifying through 2047. Under Notice 2026-40, qualified opportunity zone business property acquired while the tract was designated stays qualifying for the 90% and 70% tests until the end of 2047, subject to the other rules (original use or substantial improvement, substantially all use in the zone).
• Property acquired after December 31, 2026 has to be in a 2027 zone. A purchase that closes in 2027 or later counts only if the tract appears on the certified OZ 2.0 map. If you are buying here, the closing date decides which map applies.

IRS Notice 2026-40; IRC §1400Z-2(d)(2)(D). "Acquired" follows the tax rules for when property is placed in service or purchased, not the contract date; confirm with your adviser.

Timeline

• July 1, 2026: Treasury opened nominations and published the eligible list: 25,332 tracts, 8,334 of them rural.
• September 28, 2026: governors' nominations closed, with an optional 30-day extension to October 28, 2026.
• Treasury then has 30 days (extendable by 30) to certify the nominations, so the final map is expected by about December 28, 2026.
• January 1, 2027: the new zones take effect, for ten years through December 31, 2036.

The rules the 2027 map follows

• Each state may designate up to 25% of its eligible tracts (a floor of 25 where that is more).
• Eligibility was tightened: median family income at or below 70% of the area median, with a disqualifier at 125% of the area median. No contiguous-tract designations this time.
• Rural means outside a city or town of more than 50,000 people and its adjacent urbanized area. Rural zones get the 30% basis step-up and the lower substantial-improvement threshold.

Whether this tract is on the eligible list, and whether its governor nominated it, is not something this page checks: eligibility depends on the ACS income data Treasury used, and nominations are not public until certified. Sign up below and you will hear when the answer is official.

IRC §1400Z-1 as amended; Rev. Proc. 2026-14; Treasury press release of July 1, 2026.

• Buying here? If you want the property treated under the original designation, close on or before December 31, 2026 and keep the closing statement with the tract number. A 2027 closing depends on the new map.
• Already own property here? Nothing to do for the property itself: it keeps qualifying through 2047 under Notice 2026-40. Keep records showing the acquisition date and that the tract was designated at the time.
• Watch the certification. Treasury is expected to publish the certified list by about December 28, 2026. Sign up below to get one email for this tract when it does, then confirm the status with your adviser before relying on it.