ResourcesCalifornia Opportunity Zones

STATE INTELLIGENCE / CALIFORNIA

California
Opportunity Zones.
A clearer view of 2027.

Your starting point for the 2027 Opportunity Zone map, tract research and a more informed conversation.

Source check: November 5, 2026 · Verification notes

01 / EXPLORE THE GEOGRAPHY

Start with the tract.
Then ask better questions.

Search the complete California designated list by 11-digit GEOID or county. No sign-up needed. This directory covers the 2027 generation only.

OFFICIAL CALIFORNIA MAP

See the place behind the number.

Use the state’s official map for location and boundary research. Confirm the Opportunity Zones 2.0 layer and full tract identifier before evaluating a property.

Explore official map ↗

Loading the map connects to ArcGIS, a third-party service. An external map link is always available.

The official map loads only when requested. A direct official map link is always available.

Map-source discrepancy (checked November 5, 2026): the official dashboard sidebar displays December 31, 2027 as the end date. IRS Revenue Procedure 2026-14 specifies the new designation period as January 1, 2027 through December 31, 2036. Use the designation procedure for the period; the map is provided for geographic research.

The official map dashboard is best viewed on a larger screen. On this screen, use the official map link above to open it separately. The searchable tract directory below works on mobile.

Official map: https://cacensus.maps.arcgis.com/apps/dashboards/c704f9e2f5b0422099e87f961950b5da

620 tracts · 106 rural · 55 counties

Official California list ↗

Complete designated list: 620 tracts · 106 rural · 55 counties. Checked November 5, 2026.

California designated Opportunity Zones · 2027 generation · Checked November 5, 2026
Census tract GEOID	County	Classification	Effective from
`06001401300`	Alameda County	Non-rural	Jan 1, 2027
`06001401400`	Alameda County	Non-rural	Jan 1, 2027
`06001402600`	Alameda County	Non-rural	Jan 1, 2027
`06001402700`	Alameda County	Non-rural	Jan 1, 2027
`06001402801`	Alameda County	Non-rural	Jan 1, 2027
`06001402900`	Alameda County	Non-rural	Jan 1, 2027
`06001403000`	Alameda County	Non-rural	Jan 1, 2027
`06001403501`	Alameda County	Non-rural	Jan 1, 2027
`06001406100`	Alameda County	Non-rural	Jan 1, 2027
`06001407300`	Alameda County	Non-rural	Jan 1, 2027
`06001409000`	Alameda County	Non-rural	Jan 1, 2027
`06001410500`	Alameda County	Non-rural	Jan 1, 2027
`06001422902`	Alameda County	Non-rural	Jan 1, 2027
`06001428400`	Alameda County	Non-rural	Jan 1, 2027
`06001432601`	Alameda County	Non-rural	Jan 1, 2027
`06001433104`	Alameda County	Non-rural	Jan 1, 2027
`06001433700`	Alameda County	Non-rural	Jan 1, 2027
`06001433900`	Alameda County	Non-rural	Jan 1, 2027
`06001434000`	Alameda County	Non-rural	Jan 1, 2027
`06001436302`	Alameda County	Non-rural	Jan 1, 2027
`06001436500`	Alameda County	Non-rural	Jan 1, 2027
`06001436602`	Alameda County	Non-rural	Jan 1, 2027
`06001437102`	Alameda County	Non-rural	Jan 1, 2027
`06001437200`	Alameda County	Non-rural	Jan 1, 2027
`06001437900`	Alameda County	Non-rural	Jan 1, 2027
`06001444400`	Alameda County	Non-rural	Jan 1, 2027
`06005000102`	Amador County	Rural	Jan 1, 2027
`06007001000`	Butte County	Non-rural	Jan 1, 2027
`06007001900`	Butte County	Rural	Jan 1, 2027
`06007002100`	Butte County	Rural	Jan 1, 2027
`06007002402`	Butte County	Rural	Jan 1, 2027
`06007003002`	Butte County	Rural	Jan 1, 2027
`06009000121`	Calaveras County	Rural	Jan 1, 2027
`06011000500`	Colusa County	Rural	Jan 1, 2027
`06013305000`	Contra Costa County	Non-rural	Jan 1, 2027
`06013306002`	Contra Costa County	Non-rural	Jan 1, 2027
`06013313105`	Contra Costa County	Non-rural	Jan 1, 2027
`06013314103`	Contra Costa County	Non-rural	Jan 1, 2027
`06013316000`	Contra Costa County	Non-rural	Jan 1, 2027
`06013324003`	Contra Costa County	Non-rural	Jan 1, 2027
`06013327001`	Contra Costa County	Non-rural	Jan 1, 2027
`06013328000`	Contra Costa County	Non-rural	Jan 1, 2027
`06013337201`	Contra Costa County	Non-rural	Jan 1, 2027
`06013365002`	Contra Costa County	Non-rural	Jan 1, 2027
`06013365003`	Contra Costa County	Non-rural	Jan 1, 2027
`06013376000`	Contra Costa County	Non-rural	Jan 1, 2027
`06013377000`	Contra Costa County	Non-rural	Jan 1, 2027
`06013379000`	Contra Costa County	Non-rural	Jan 1, 2027
`06013386000`	Contra Costa County	Non-rural	Jan 1, 2027
`06013389100`	Contra Costa County	Non-rural	Jan 1, 2027
`06015000203`	Del Norte County	Rural	Jan 1, 2027
`06017031504`	El Dorado County	Rural	Jan 1, 2027
`06019000200`	Fresno County	Non-rural	Jan 1, 2027
`06019000300`	Fresno County	Non-rural	Jan 1, 2027
`06019000602`	Fresno County	Non-rural	Jan 1, 2027
`06019000901`	Fresno County	Non-rural	Jan 1, 2027
`06019003102`	Fresno County	Non-rural	Jan 1, 2027
`06019003103`	Fresno County	Non-rural	Jan 1, 2027
`06019003805`	Fresno County	Non-rural	Jan 1, 2027
`06019003809`	Fresno County	Non-rural	Jan 1, 2027
`06019004005`	Fresno County	Rural	Jan 1, 2027
`06019004006`	Fresno County	Rural	Jan 1, 2027
`06019005100`	Fresno County	Non-rural	Jan 1, 2027
`06019005403`	Fresno County	Non-rural	Jan 1, 2027
`06019005607`	Fresno County	Non-rural	Jan 1, 2027
`06019006501`	Fresno County	Rural	Jan 1, 2027
`06019006502`	Fresno County	Rural	Jan 1, 2027
`06019006602`	Fresno County	Rural	Jan 1, 2027
`06019007002`	Fresno County	Rural	Jan 1, 2027
`06019007101`	Fresno County	Rural	Jan 1, 2027
`06019007102`	Fresno County	Rural	Jan 1, 2027
`06019007802`	Fresno County	Rural	Jan 1, 2027
`06019007903`	Fresno County	Rural	Jan 1, 2027
`06019008000`	Fresno County	Rural	Jan 1, 2027
`06019008200`	Fresno County	Rural	Jan 1, 2027
`06019008404`	Fresno County	Rural	Jan 1, 2027
`06019008405`	Fresno County	Rural	Jan 1, 2027
`06021010402`	Glenn County	Rural	Jan 1, 2027
`06023000100`	Humboldt County	Rural	Jan 1, 2027
`06023001001`	Humboldt County	Rural	Jan 1, 2027
`06023010503`	Humboldt County	Rural	Jan 1, 2027
`06023010901`	Humboldt County	Rural	Jan 1, 2027
`06023011100`	Humboldt County	Rural	Jan 1, 2027
`06023940000`	Humboldt County	Rural	Jan 1, 2027
`06025010101`	Imperial County	Rural	Jan 1, 2027
`06025010102`	Imperial County	Rural	Jan 1, 2027
`06025010200`	Imperial County	Rural	Jan 1, 2027
`06025010402`	Imperial County	Rural	Jan 1, 2027
`06025010700`	Imperial County	Rural	Jan 1, 2027
`06025011202`	Imperial County	Rural	Jan 1, 2027
`06027000800`	Inyo County	Rural	Jan 1, 2027
`06029000103`	Kern County	Non-rural	Jan 1, 2027
`06029000300`	Kern County	Non-rural	Jan 1, 2027
`06029000602`	Kern County	Non-rural	Jan 1, 2027
`06029000603`	Kern County	Non-rural	Jan 1, 2027
`06029001302`	Kern County	Non-rural	Jan 1, 2027
`06029001500`	Kern County	Non-rural	Jan 1, 2027
`06029001600`	Kern County	Non-rural	Jan 1, 2027
`06029002001`	Kern County	Non-rural	Jan 1, 2027
`06029002002`	Kern County	Non-rural	Jan 1, 2027
`06029002100`	Kern County	Non-rural	Jan 1, 2027
`06029002201`	Kern County	Non-rural	Jan 1, 2027
`06029002202`	Kern County	Non-rural	Jan 1, 2027
`06029002403`	Kern County	Non-rural	Jan 1, 2027
`06029002503`	Kern County	Non-rural	Jan 1, 2027
`06029003103`	Kern County	Non-rural	Jan 1, 2027
`06029004101`	Kern County	Rural	Jan 1, 2027
`06029004402`	Kern County	Rural	Jan 1, 2027
`06029004702`	Kern County	Rural	Jan 1, 2027
`06029004901`	Kern County	Non-rural	Jan 1, 2027
`06029005300`	Kern County	Rural	Jan 1, 2027
`06029005511`	Kern County	Rural	Jan 1, 2027
`06029005514`	Kern County	Rural	Jan 1, 2027
`06029005600`	Kern County	Rural	Jan 1, 2027
`06029005900`	Kern County	Rural	Jan 1, 2027
`06029006304`	Kern County	Rural	Jan 1, 2027
`06029006600`	Kern County	Non-rural	Jan 1, 2027
`06031000407`	Kings County	Rural	Jan 1, 2027
`06031000800`	Kings County	Non-rural	Jan 1, 2027
`06031001601`	Kings County	Rural	Jan 1, 2027
`06033000402`	Lake County	Rural	Jan 1, 2027
`06033000703`	Lake County	Rural	Jan 1, 2027
`06033000801`	Lake County	Rural	Jan 1, 2027
`06035040304`	Lassen County	Rural	Jan 1, 2027
`06037104105`	Los Angeles County	Non-rural	Jan 1, 2027
`06037104701`	Los Angeles County	Non-rural	Jan 1, 2027
`06037104704`	Los Angeles County	Non-rural	Jan 1, 2027
`06037117201`	Los Angeles County	Non-rural	Jan 1, 2027
`06037117408`	Los Angeles County	Non-rural	Jan 1, 2027
`06037117510`	Los Angeles County	Non-rural	Jan 1, 2027
`06037120020`	Los Angeles County	Non-rural	Jan 1, 2027
`06037120104`	Los Angeles County	Non-rural	Jan 1, 2027
`06037120300`	Los Angeles County	Non-rural	Jan 1, 2027
`06037121801`	Los Angeles County	Non-rural	Jan 1, 2027
`06037123010`	Los Angeles County	Non-rural	Jan 1, 2027
`06037123520`	Los Angeles County	Non-rural	Jan 1, 2027
`06037123901`	Los Angeles County	Non-rural	Jan 1, 2027
`06037125322`	Los Angeles County	Non-rural	Jan 1, 2027
`06037127102`	Los Angeles County	Non-rural	Jan 1, 2027
`06037127220`	Los Angeles County	Non-rural	Jan 1, 2027
`06037127804`	Los Angeles County	Non-rural	Jan 1, 2027
`06037128210`	Los Angeles County	Non-rural	Jan 1, 2027
`06037128303`	Los Angeles County	Non-rural	Jan 1, 2027
`06037134103`	Los Angeles County	Non-rural	Jan 1, 2027
`06037134520`	Los Angeles County	Non-rural	Jan 1, 2027
`06037183810`	Los Angeles County	Non-rural	Jan 1, 2027
`06037185320`	Los Angeles County	Non-rural	Jan 1, 2027
`06037190701`	Los Angeles County	Non-rural	Jan 1, 2027
`06037190801`	Los Angeles County	Non-rural	Jan 1, 2027
`06037190901`	Los Angeles County	Non-rural	Jan 1, 2027
`06037191201`	Los Angeles County	Non-rural	Jan 1, 2027
`06037199002`	Los Angeles County	Non-rural	Jan 1, 2027
`06037199700`	Los Angeles County	Non-rural	Jan 1, 2027
`06037199900`	Los Angeles County	Non-rural	Jan 1, 2027
`06037203100`	Los Angeles County	Non-rural	Jan 1, 2027
`06037203720`	Los Angeles County	Non-rural	Jan 1, 2027
`06037205110`	Los Angeles County	Non-rural	Jan 1, 2027
`06037205120`	Los Angeles County	Non-rural	Jan 1, 2027
`06037206010`	Los Angeles County	Non-rural	Jan 1, 2027
`06037206201`	Los Angeles County	Non-rural	Jan 1, 2027
`06037206202`	Los Angeles County	Non-rural	Jan 1, 2027
`06037206302`	Los Angeles County	Non-rural	Jan 1, 2027
`06037206303`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207101`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207103`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207303`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207304`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207306`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207400`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207502`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207712`	Los Angeles County	Non-rural	Jan 1, 2027
`06037207901`	Los Angeles County	Non-rural	Jan 1, 2027
`06037208801`	Los Angeles County	Non-rural	Jan 1, 2027
`06037208903`	Los Angeles County	Non-rural	Jan 1, 2027
`06037209106`	Los Angeles County	Non-rural	Jan 1, 2027
`06037209300`	Los Angeles County	Non-rural	Jan 1, 2027
`06037209401`	Los Angeles County	Non-rural	Jan 1, 2027
`06037209510`	Los Angeles County	Non-rural	Jan 1, 2027
`06037211124`	Los Angeles County	Non-rural	Jan 1, 2027
`06037212102`	Los Angeles County	Non-rural	Jan 1, 2027
`06037212410`	Los Angeles County	Non-rural	Jan 1, 2027
`06037212620`	Los Angeles County	Non-rural	Jan 1, 2027
`06037213320`	Los Angeles County	Non-rural	Jan 1, 2027
`06037220000`	Los Angeles County	Non-rural	Jan 1, 2027
`06037221602`	Los Angeles County	Non-rural	Jan 1, 2027
`06037222700`	Los Angeles County	Non-rural	Jan 1, 2027
`06037224010`	Los Angeles County	Non-rural	Jan 1, 2027
`06037224020`	Los Angeles County	Non-rural	Jan 1, 2027
`06037224320`	Los Angeles County	Non-rural	Jan 1, 2027
`06037226002`	Los Angeles County	Non-rural	Jan 1, 2027
`06037228220`	Los Angeles County	Non-rural	Jan 1, 2027
`06037228310`	Los Angeles County	Non-rural	Jan 1, 2027
`06037228600`	Los Angeles County	Non-rural	Jan 1, 2027
`06037228720`	Los Angeles County	Non-rural	Jan 1, 2027
`06037228800`	Los Angeles County	Non-rural	Jan 1, 2027
`06037229200`	Los Angeles County	Non-rural	Jan 1, 2027
`06037229300`	Los Angeles County	Non-rural	Jan 1, 2027
`06037229410`	Los Angeles County	Non-rural	Jan 1, 2027
`06037229420`	Los Angeles County	Non-rural	Jan 1, 2027
`06037231902`	Los Angeles County	Non-rural	Jan 1, 2027
`06037232110`	Los Angeles County	Non-rural	Jan 1, 2027
`06037232401`	Los Angeles County	Non-rural	Jan 1, 2027
`06037232500`	Los Angeles County	Non-rural	Jan 1, 2027
`06037232602`	Los Angeles County	Non-rural	Jan 1, 2027
`06037232800`	Los Angeles County	Non-rural	Jan 1, 2027
`06037235202`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237101`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237102`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237201`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237202`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237500`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237710`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237720`	Los Angeles County	Non-rural	Jan 1, 2027
`06037237800`	Los Angeles County	Non-rural	Jan 1, 2027
`06037238310`	Los Angeles County	Non-rural	Jan 1, 2027
`06037239202`	Los Angeles County	Non-rural	Jan 1, 2027
`06037239501`	Los Angeles County	Non-rural	Jan 1, 2027
`06037239502`	Los Angeles County	Non-rural	Jan 1, 2027
`06037239702`	Los Angeles County	Non-rural	Jan 1, 2027
`06037240200`	Los Angeles County	Non-rural	Jan 1, 2027
`06037240301`	Los Angeles County	Non-rural	Jan 1, 2027
`06037240402`	Los Angeles County	Non-rural	Jan 1, 2027
`06037240800`	Los Angeles County	Non-rural	Jan 1, 2027
`06037241002`	Los Angeles County	Non-rural	Jan 1, 2027
`06037241202`	Los Angeles County	Non-rural	Jan 1, 2027
`06037242000`	Los Angeles County	Non-rural	Jan 1, 2027
`06037242100`	Los Angeles County	Non-rural	Jan 1, 2027
`06037242201`	Los Angeles County	Non-rural	Jan 1, 2027
`06037243100`	Los Angeles County	Non-rural	Jan 1, 2027
`06037275500`	Los Angeles County	Non-rural	Jan 1, 2027
`06037291110`	Los Angeles County	Non-rural	Jan 1, 2027
`06037291120`	Los Angeles County	Non-rural	Jan 1, 2027
`06037294610`	Los Angeles County	Non-rural	Jan 1, 2027
`06037296220`	Los Angeles County	Non-rural	Jan 1, 2027
`06037296600`	Los Angeles County	Non-rural	Jan 1, 2027
`06037302202`	Los Angeles County	Non-rural	Jan 1, 2027
`06037402702`	Los Angeles County	Non-rural	Jan 1, 2027
`06037402801`	Los Angeles County	Non-rural	Jan 1, 2027
`06037403722`	Los Angeles County	Non-rural	Jan 1, 2027
`06037404301`	Los Angeles County	Non-rural	Jan 1, 2027
`06037407601`	Los Angeles County	Non-rural	Jan 1, 2027
`06037408800`	Los Angeles County	Non-rural	Jan 1, 2027
`06037409000`	Los Angeles County	Non-rural	Jan 1, 2027
`06037432700`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433200`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433302`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433402`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433403`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433505`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433506`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433803`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433804`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433901`	Los Angeles County	Non-rural	Jan 1, 2027
`06037433903`	Los Angeles County	Non-rural	Jan 1, 2027
`06037434100`	Los Angeles County	Non-rural	Jan 1, 2027
`06037461901`	Los Angeles County	Non-rural	Jan 1, 2027
`06037462002`	Los Angeles County	Non-rural	Jan 1, 2027
`06037462201`	Los Angeles County	Non-rural	Jan 1, 2027
`06037481712`	Los Angeles County	Non-rural	Jan 1, 2027
`06037481714`	Los Angeles County	Non-rural	Jan 1, 2027
`06037501804`	Los Angeles County	Non-rural	Jan 1, 2027
`06037502003`	Los Angeles County	Non-rural	Jan 1, 2027
`06037502004`	Los Angeles County	Non-rural	Jan 1, 2027
`06037502303`	Los Angeles County	Non-rural	Jan 1, 2027
`06037504200`	Los Angeles County	Non-rural	Jan 1, 2027
`06037530101`	Los Angeles County	Non-rural	Jan 1, 2027
`06037530301`	Los Angeles County	Non-rural	Jan 1, 2027
`06037530400`	Los Angeles County	Non-rural	Jan 1, 2027
`06037531701`	Los Angeles County	Non-rural	Jan 1, 2027
`06037532101`	Los Angeles County	Non-rural	Jan 1, 2027
`06037532605`	Los Angeles County	Non-rural	Jan 1, 2027
`06037532700`	Los Angeles County	Non-rural	Jan 1, 2027
`06037533402`	Los Angeles County	Non-rural	Jan 1, 2027
`06037533602`	Los Angeles County	Non-rural	Jan 1, 2027
`06037533702`	Los Angeles County	Non-rural	Jan 1, 2027
`06037533806`	Los Angeles County	Non-rural	Jan 1, 2027
`06037534406`	Los Angeles County	Non-rural	Jan 1, 2027
`06037535603`	Los Angeles County	Non-rural	Jan 1, 2027
`06037535605`	Los Angeles County	Non-rural	Jan 1, 2027
`06037535803`	Los Angeles County	Non-rural	Jan 1, 2027
`06037535804`	Los Angeles County	Non-rural	Jan 1, 2027
`06037536000`	Los Angeles County	Non-rural	Jan 1, 2027
`06037536104`	Los Angeles County	Non-rural	Jan 1, 2027
`06037541606`	Los Angeles County	Non-rural	Jan 1, 2027
`06037551102`	Los Angeles County	Non-rural	Jan 1, 2027
`06037552200`	Los Angeles County	Non-rural	Jan 1, 2027
`06037552400`	Los Angeles County	Non-rural	Jan 1, 2027
`06037553503`	Los Angeles County	Non-rural	Jan 1, 2027
`06037553601`	Los Angeles County	Non-rural	Jan 1, 2027
`06037553801`	Los Angeles County	Non-rural	Jan 1, 2027
`06037554204`	Los Angeles County	Non-rural	Jan 1, 2027
`06037555211`	Los Angeles County	Non-rural	Jan 1, 2027
`06037570203`	Los Angeles County	Non-rural	Jan 1, 2027
`06037572500`	Los Angeles County	Non-rural	Jan 1, 2027
`06037575102`	Los Angeles County	Non-rural	Jan 1, 2027
`06037575202`	Los Angeles County	Non-rural	Jan 1, 2027
`06037575401`	Los Angeles County	Non-rural	Jan 1, 2027
`06037576301`	Los Angeles County	Non-rural	Jan 1, 2027
`06037576401`	Los Angeles County	Non-rural	Jan 1, 2027
`06037576402`	Los Angeles County	Non-rural	Jan 1, 2027
`06037576403`	Los Angeles County	Non-rural	Jan 1, 2027
`06037576501`	Los Angeles County	Non-rural	Jan 1, 2027
`06037600902`	Los Angeles County	Non-rural	Jan 1, 2027
`06037601002`	Los Angeles County	Non-rural	Jan 1, 2027
`06037601100`	Los Angeles County	Non-rural	Jan 1, 2027
`06037601211`	Los Angeles County	Non-rural	Jan 1, 2027
`06037601303`	Los Angeles County	Non-rural	Jan 1, 2027
`06037601401`	Los Angeles County	Non-rural	Jan 1, 2027
`06037602103`	Los Angeles County	Non-rural	Jan 1, 2027
`06037602105`	Los Angeles County	Non-rural	Jan 1, 2027
`06037602513`	Los Angeles County	Non-rural	Jan 1, 2027
`06037900103`	Los Angeles County	Rural	Jan 1, 2027
`06037900901`	Los Angeles County	Non-rural	Jan 1, 2027
`06037901300`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910404`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910405`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910501`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910502`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910605`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910607`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910713`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910720`	Los Angeles County	Non-rural	Jan 1, 2027
`06037910721`	Los Angeles County	Non-rural	Jan 1, 2027
`06037911100`	Los Angeles County	Non-rural	Jan 1, 2027
`06037920341`	Los Angeles County	Non-rural	Jan 1, 2027
`06039000201`	Madera County	Rural	Jan 1, 2027
`06039000301`	Madera County	Rural	Jan 1, 2027
`06039000702`	Madera County	Non-rural	Jan 1, 2027
`06039000802`	Madera County	Non-rural	Jan 1, 2027
`06039000901`	Madera County	Non-rural	Jan 1, 2027
`06041102203`	Marin County	Non-rural	Jan 1, 2027
`06041111001`	Marin County	Non-rural	Jan 1, 2027
`06041112202`	Marin County	Non-rural	Jan 1, 2027
`06043000101`	Mariposa County	Rural	Jan 1, 2027
`06045010100`	Mendocino County	Rural	Jan 1, 2027
`06045010500`	Mendocino County	Rural	Jan 1, 2027
`06045011600`	Mendocino County	Rural	Jan 1, 2027
`06047001005`	Merced County	Non-rural	Jan 1, 2027
`06047001301`	Merced County	Non-rural	Jan 1, 2027
`06047001302`	Merced County	Non-rural	Jan 1, 2027
`06047001601`	Merced County	Non-rural	Jan 1, 2027
`06047001603`	Merced County	Non-rural	Jan 1, 2027
`06047001801`	Merced County	Non-rural	Jan 1, 2027
`06047002303`	Merced County	Rural	Jan 1, 2027
`06049000300`	Modoc County	Rural	Jan 1, 2027
`06053000400`	Monterey County	Non-rural	Jan 1, 2027
`06053000900`	Monterey County	Non-rural	Jan 1, 2027
`06053001300`	Monterey County	Non-rural	Jan 1, 2027
`06053010804`	Monterey County	Rural	Jan 1, 2027
`06053011104`	Monterey County	Rural	Jan 1, 2027
`06053014000`	Monterey County	Rural	Jan 1, 2027
`06055200900`	Napa County	Non-rural	Jan 1, 2027
`06057000601`	Nevada County	Rural	Jan 1, 2027
`06059011711`	Orange County	Non-rural	Jan 1, 2027
`06059052423`	Orange County	Non-rural	Jan 1, 2027
`06059074405`	Orange County	Non-rural	Jan 1, 2027
`06059075516`	Orange County	Non-rural	Jan 1, 2027
`06059076204`	Orange County	Non-rural	Jan 1, 2027
`06059086501`	Orange County	Non-rural	Jan 1, 2027
`06059086601`	Orange County	Non-rural	Jan 1, 2027
`06059086901`	Orange County	Non-rural	Jan 1, 2027
`06059087001`	Orange County	Non-rural	Jan 1, 2027
`06059087106`	Orange County	Non-rural	Jan 1, 2027
`06059087701`	Orange County	Non-rural	Jan 1, 2027
`06059088801`	Orange County	Non-rural	Jan 1, 2027
`06059099802`	Orange County	Non-rural	Jan 1, 2027
`06061020107`	Placer County	Rural	Jan 1, 2027
`06061020300`	Placer County	Rural	Jan 1, 2027
`06061020901`	Placer County	Non-rural	Jan 1, 2027
`06061021403`	Placer County	Non-rural	Jan 1, 2027
`06063000501`	Plumas County	Rural	Jan 1, 2027
`06065030101`	Riverside County	Non-rural	Jan 1, 2027
`06065030503`	Riverside County	Non-rural	Jan 1, 2027
`06065031504`	Riverside County	Non-rural	Jan 1, 2027
`06065040203`	Riverside County	Non-rural	Jan 1, 2027
`06065040204`	Riverside County	Non-rural	Jan 1, 2027
`06065040304`	Riverside County	Non-rural	Jan 1, 2027
`06065041407`	Riverside County	Non-rural	Jan 1, 2027
`06065041601`	Riverside County	Non-rural	Jan 1, 2027
`06065041602`	Riverside County	Non-rural	Jan 1, 2027
`06065041704`	Riverside County	Non-rural	Jan 1, 2027
`06065042902`	Riverside County	Non-rural	Jan 1, 2027
`06065043006`	Riverside County	Non-rural	Jan 1, 2027
`06065043309`	Riverside County	Non-rural	Jan 1, 2027
`06065043813`	Riverside County	Non-rural	Jan 1, 2027
`06065044000`	Riverside County	Non-rural	Jan 1, 2027
`06065044507`	Riverside County	Rural	Jan 1, 2027
`06065044509`	Riverside County	Rural	Jan 1, 2027
`06065044510`	Riverside County	Rural	Jan 1, 2027
`06065044515`	Riverside County	Rural	Jan 1, 2027
`06065044524`	Riverside County	Non-rural	Jan 1, 2027
`06065044702`	Riverside County	Non-rural	Jan 1, 2027
`06065045207`	Riverside County	Non-rural	Jan 1, 2027
`06065045502`	Riverside County	Non-rural	Jan 1, 2027
`06065045610`	Riverside County	Rural	Jan 1, 2027
`06065045615`	Riverside County	Non-rural	Jan 1, 2027
`06065045706`	Riverside County	Non-rural	Jan 1, 2027
`06065046405`	Riverside County	Non-rural	Jan 1, 2027
`06065941400`	Riverside County	Non-rural	Jan 1, 2027
`06067000700`	Sacramento County	Non-rural	Jan 1, 2027
`06067001103`	Sacramento County	Non-rural	Jan 1, 2027
`06067001702`	Sacramento County	Non-rural	Jan 1, 2027
`06067004401`	Sacramento County	Non-rural	Jan 1, 2027
`06067004501`	Sacramento County	Non-rural	Jan 1, 2027
`06067004603`	Sacramento County	Non-rural	Jan 1, 2027
`06067004604`	Sacramento County	Non-rural	Jan 1, 2027
`06067004701`	Sacramento County	Non-rural	Jan 1, 2027
`06067004702`	Sacramento County	Non-rural	Jan 1, 2027
`06067004801`	Sacramento County	Non-rural	Jan 1, 2027
`06067005002`	Sacramento County	Non-rural	Jan 1, 2027
`06067005205`	Sacramento County	Non-rural	Jan 1, 2027
`06067005505`	Sacramento County	Non-rural	Jan 1, 2027
`06067005506`	Sacramento County	Non-rural	Jan 1, 2027
`06067005508`	Sacramento County	Non-rural	Jan 1, 2027
`06067005601`	Sacramento County	Non-rural	Jan 1, 2027
`06067006300`	Sacramento County	Non-rural	Jan 1, 2027
`06067006501`	Sacramento County	Non-rural	Jan 1, 2027
`06067006802`	Sacramento County	Non-rural	Jan 1, 2027
`06067007001`	Sacramento County	Non-rural	Jan 1, 2027
`06067007301`	Sacramento County	Non-rural	Jan 1, 2027
`06067007413`	Sacramento County	Non-rural	Jan 1, 2027
`06067007435`	Sacramento County	Non-rural	Jan 1, 2027
`06067007701`	Sacramento County	Non-rural	Jan 1, 2027
`06067008139`	Sacramento County	Non-rural	Jan 1, 2027
`06067008803`	Sacramento County	Non-rural	Jan 1, 2027
`06067009110`	Sacramento County	Non-rural	Jan 1, 2027
`06069000400`	San Benito County	Rural	Jan 1, 2027
`06071001503`	San Bernardino County	Non-rural	Jan 1, 2027
`06071001600`	San Bernardino County	Non-rural	Jan 1, 2027
`06071002207`	San Bernardino County	Non-rural	Jan 1, 2027
`06071003000`	San Bernardino County	Non-rural	Jan 1, 2027
`06071003302`	San Bernardino County	Non-rural	Jan 1, 2027
`06071005502`	San Bernardino County	Non-rural	Jan 1, 2027
`06071005701`	San Bernardino County	Non-rural	Jan 1, 2027
`06071007202`	San Bernardino County	Non-rural	Jan 1, 2027
`06071008404`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009128`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009131`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009132`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009138`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009400`	San Bernardino County	Rural	Jan 1, 2027
`06071009501`	San Bernardino County	Rural	Jan 1, 2027
`06071009502`	San Bernardino County	Rural	Jan 1, 2027
`06071009712`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009721`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009800`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009911`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009912`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009913`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009914`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009916`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009917`	San Bernardino County	Non-rural	Jan 1, 2027
`06071009918`	San Bernardino County	Non-rural	Jan 1, 2027
`06071010010`	San Bernardino County	Non-rural	Jan 1, 2027
`06071010028`	San Bernardino County	Non-rural	Jan 1, 2027
`06071010037`	San Bernardino County	Non-rural	Jan 1, 2027
`06071010427`	San Bernardino County	Rural	Jan 1, 2027
`06071010700`	San Bernardino County	Rural	Jan 1, 2027
`06071012002`	San Bernardino County	Rural	Jan 1, 2027
`06071012101`	San Bernardino County	Non-rural	Jan 1, 2027
`06071980100`	San Bernardino County	Non-rural	Jan 1, 2027
`06073002708`	San Diego County	Non-rural	Jan 1, 2027
`06073002804`	San Diego County	Non-rural	Jan 1, 2027
`06073002904`	San Diego County	Non-rural	Jan 1, 2027
`06073003004`	San Diego County	Non-rural	Jan 1, 2027
`06073003111`	San Diego County	Non-rural	Jan 1, 2027
`06073003301`	San Diego County	Non-rural	Jan 1, 2027
`06073003303`	San Diego County	Non-rural	Jan 1, 2027
`06073003304`	San Diego County	Non-rural	Jan 1, 2027
`06073003305`	San Diego County	Non-rural	Jan 1, 2027
`06073003602`	San Diego County	Non-rural	Jan 1, 2027
`06073003902`	San Diego County	Non-rural	Jan 1, 2027
`06073005000`	San Diego County	Non-rural	Jan 1, 2027
`06073005103`	San Diego County	Non-rural	Jan 1, 2027
`06073005202`	San Diego County	Non-rural	Jan 1, 2027
`06073005301`	San Diego County	Non-rural	Jan 1, 2027
`06073006500`	San Diego County	Non-rural	Jan 1, 2027
`06073008379`	San Diego County	Non-rural	Jan 1, 2027
`06073009603`	San Diego County	Non-rural	Jan 1, 2027
`06073010005`	San Diego County	Non-rural	Jan 1, 2027
`06073012302`	San Diego County	Non-rural	Jan 1, 2027
`06073012501`	San Diego County	Non-rural	Jan 1, 2027
`06073012600`	San Diego County	Non-rural	Jan 1, 2027
`06073014400`	San Diego County	Non-rural	Jan 1, 2027
`06073015002`	San Diego County	Non-rural	Jan 1, 2027
`06073015701`	San Diego County	Non-rural	Jan 1, 2027
`06073015801`	San Diego County	Non-rural	Jan 1, 2027
`06073015802`	San Diego County	Non-rural	Jan 1, 2027
`06073015901`	San Diego County	Non-rural	Jan 1, 2027
`06073016000`	San Diego County	Non-rural	Jan 1, 2027
`06073016302`	San Diego County	Non-rural	Jan 1, 2027
`06073016404`	San Diego County	Non-rural	Jan 1, 2027
`06073016504`	San Diego County	Non-rural	Jan 1, 2027
`06073016804`	San Diego County	Non-rural	Jan 1, 2027
`06073019502`	San Diego County	Non-rural	Jan 1, 2027
`06073020028`	San Diego County	Non-rural	Jan 1, 2027
`06073020202`	San Diego County	Non-rural	Jan 1, 2027
`06073020211`	San Diego County	Non-rural	Jan 1, 2027
`06073020213`	San Diego County	Non-rural	Jan 1, 2027
`06073020214`	San Diego County	Non-rural	Jan 1, 2027
`06073020812`	San Diego County	Rural	Jan 1, 2027
`06073021900`	San Diego County	Non-rural	Jan 1, 2027
`06075010101`	San Francisco County	Non-rural	Jan 1, 2027
`06075012405`	San Francisco County	Non-rural	Jan 1, 2027
`06075012503`	San Francisco County	Non-rural	Jan 1, 2027
`06075015500`	San Francisco County	Non-rural	Jan 1, 2027
`06075015900`	San Francisco County	Non-rural	Jan 1, 2027
`06075016102`	San Francisco County	Non-rural	Jan 1, 2027
`06075016802`	San Francisco County	Non-rural	Jan 1, 2027
`06075017602`	San Francisco County	Non-rural	Jan 1, 2027
`06075017700`	San Francisco County	Non-rural	Jan 1, 2027
`06075017903`	San Francisco County	Non-rural	Jan 1, 2027
`06075023103`	San Francisco County	Non-rural	Jan 1, 2027
`06075023400`	San Francisco County	Non-rural	Jan 1, 2027
`06075033201`	San Francisco County	Non-rural	Jan 1, 2027
`06075980900`	San Francisco County	Non-rural	Jan 1, 2027
`06077000102`	San Joaquin County	Non-rural	Jan 1, 2027
`06077000300`	San Joaquin County	Non-rural	Jan 1, 2027
`06077000402`	San Joaquin County	Non-rural	Jan 1, 2027
`06077002201`	San Joaquin County	Non-rural	Jan 1, 2027
`06077002202`	San Joaquin County	Non-rural	Jan 1, 2027
`06077002300`	San Joaquin County	Non-rural	Jan 1, 2027
`06077003116`	San Joaquin County	Non-rural	Jan 1, 2027
`06077003410`	San Joaquin County	Non-rural	Jan 1, 2027
`06077004502`	San Joaquin County	Non-rural	Jan 1, 2027
`06077004906`	San Joaquin County	Rural	Jan 1, 2027
`06077005108`	San Joaquin County	Non-rural	Jan 1, 2027
`06077005109`	San Joaquin County	Non-rural	Jan 1, 2027
`06079010903`	San Luis Obispo County	Rural	Jan 1, 2027
`06079011101`	San Luis Obispo County	Rural	Jan 1, 2027
`06079012502`	San Luis Obispo County	Rural	Jan 1, 2027
`06081600800`	San Mateo County	Non-rural	Jan 1, 2027
`06081610203`	San Mateo County	Non-rural	Jan 1, 2027
`06081610302`	San Mateo County	Non-rural	Jan 1, 2027
`06081610500`	San Mateo County	Non-rural	Jan 1, 2027
`06083000900`	Santa Barbara County	Non-rural	Jan 1, 2027
`06083002103`	Santa Barbara County	Non-rural	Jan 1, 2027
`06083002304`	Santa Barbara County	Non-rural	Jan 1, 2027
`06083002408`	Santa Barbara County	Non-rural	Jan 1, 2027
`06083002410`	Santa Barbara County	Non-rural	Jan 1, 2027
`06083002705`	Santa Barbara County	Rural	Jan 1, 2027
`06083002710`	Santa Barbara County	Rural	Jan 1, 2027
`06085500901`	Santa Clara County	Non-rural	Jan 1, 2027
`06085501000`	Santa Clara County	Non-rural	Jan 1, 2027
`06085501200`	Santa Clara County	Non-rural	Jan 1, 2027
`06085501401`	Santa Clara County	Non-rural	Jan 1, 2027
`06085501700`	Santa Clara County	Non-rural	Jan 1, 2027
`06085502002`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503113`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503116`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503123`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503124`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503304`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503305`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503601`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503602`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503710`	Santa Clara County	Non-rural	Jan 1, 2027
`06085503712`	Santa Clara County	Non-rural	Jan 1, 2027
`06085506503`	Santa Clara County	Non-rural	Jan 1, 2027
`06085512027`	Santa Clara County	Non-rural	Jan 1, 2027
`06085512310`	Santa Clara County	Non-rural	Jan 1, 2027
`06087101002`	Santa Cruz County	Non-rural	Jan 1, 2027
`06087110301`	Santa Cruz County	Non-rural	Jan 1, 2027
`06087120400`	Santa Cruz County	Non-rural	Jan 1, 2027
`06089010100`	Shasta County	Non-rural	Jan 1, 2027
`06089010200`	Shasta County	Non-rural	Jan 1, 2027
`06089012701`	Shasta County	Rural	Jan 1, 2027
`06093000702`	Siskiyou County	Rural	Jan 1, 2027
`06093000800`	Siskiyou County	Rural	Jan 1, 2027
`06093001003`	Siskiyou County	Rural	Jan 1, 2027
`06095250701`	Solano County	Non-rural	Jan 1, 2027
`06095250900`	Solano County	Non-rural	Jan 1, 2027
`06095251000`	Solano County	Non-rural	Jan 1, 2027
`06095251600`	Solano County	Non-rural	Jan 1, 2027
`06095252605`	Solano County	Non-rural	Jan 1, 2027
`06097150305`	Sonoma County	Rural	Jan 1, 2027
`06097152804`	Sonoma County	Non-rural	Jan 1, 2027
`06097153002`	Sonoma County	Non-rural	Jan 1, 2027
`06097153202`	Sonoma County	Non-rural	Jan 1, 2027
`06099000910`	Stanislaus County	Non-rural	Jan 1, 2027
`06099001601`	Stanislaus County	Non-rural	Jan 1, 2027
`06099001700`	Stanislaus County	Non-rural	Jan 1, 2027
`06099001800`	Stanislaus County	Non-rural	Jan 1, 2027
`06099002002`	Stanislaus County	Non-rural	Jan 1, 2027
`06099003603`	Stanislaus County	Non-rural	Jan 1, 2027
`06101050101`	Sutter County	Non-rural	Jan 1, 2027
`06103000701`	Tehama County	Rural	Jan 1, 2027
`06103001102`	Tehama County	Rural	Jan 1, 2027
`06105000500`	Trinity County	Rural	Jan 1, 2027
`06107000203`	Tulare County	Rural	Jan 1, 2027
`06107000501`	Tulare County	Rural	Jan 1, 2027
`06107000502`	Tulare County	Rural	Jan 1, 2027
`06107000701`	Tulare County	Rural	Jan 1, 2027
`06107000901`	Tulare County	Non-rural	Jan 1, 2027
`06107001200`	Tulare County	Non-rural	Jan 1, 2027
`06107001601`	Tulare County	Rural	Jan 1, 2027
`06107002003`	Tulare County	Non-rural	Jan 1, 2027
`06107002100`	Tulare County	Non-rural	Jan 1, 2027
`06107002800`	Tulare County	Rural	Jan 1, 2027
`06107003002`	Tulare County	Non-rural	Jan 1, 2027
`06107003904`	Tulare County	Non-rural	Jan 1, 2027
`06107004302`	Tulare County	Rural	Jan 1, 2027
`06109001200`	Tuolumne County	Rural	Jan 1, 2027
`06111000600`	Ventura County	Rural	Jan 1, 2027
`06111002302`	Ventura County	Non-rural	Jan 1, 2027
`06111002400`	Ventura County	Non-rural	Jan 1, 2027
`06111004305`	Ventura County	Non-rural	Jan 1, 2027
`06111004508`	Ventura County	Non-rural	Jan 1, 2027
`06111004715`	Ventura County	Non-rural	Jan 1, 2027
`06111005502`	Ventura County	Non-rural	Jan 1, 2027
`06111007100`	Ventura County	Non-rural	Jan 1, 2027
`06111008602`	Ventura County	Non-rural	Jan 1, 2027
`06111009100`	Ventura County	Non-rural	Jan 1, 2027
`06113010104`	Yolo County	Non-rural	Jan 1, 2027
`06113010105`	Yolo County	Non-rural	Jan 1, 2027
`06113010203`	Yolo County	Non-rural	Jan 1, 2027
`06113010204`	Yolo County	Non-rural	Jan 1, 2027
`06113010315`	Yolo County	Non-rural	Jan 1, 2027
`06115040100`	Yuba County	Rural	Jan 1, 2027
`06115040302`	Yuba County	Rural	Jan 1, 2027

Leading zeros are part of the identifier. County filters do not establish a property’s tract. Rural labels are joined by exact GEOID to Treasury’s September 23, 2026 dataset. Read the data limitations.

02 / TWO DIFFERENT CLOCKS

Designation is one clock.
Investment timing is another.

The designation clock

The new designation period is January 1, 2027–December 31, 2036. IRS designation procedure ↗

Your investment clock

Gains, reinvestment timing, fund requirements and holding periods need a separate review. A tract match alone does not establish any tax result. Discuss your facts with your CPA and attorney.

The generation matters

Keep the 2018 and 2027 maps separate. A prior designation does not establish a new one. Transition issues for existing projects require current guidance and professional review.

Federal investment timing is separate

The general reinvestment window is 180 days, with special starting-date rules for some gains and taxpayers. A direct property purchase is not itself the investor’s required Qualified Opportunity Fund investment. Obtain advice about the deadline and requirements for the specific transaction.

Investments made by December 31, 2026

For timely qualifying QOF investments made by December 31, 2026, remaining deferred gain is included in the taxable year containing the earlier inclusion event or December 31, 2026. That mandatory deemed-inclusion amount cannot simply be deferred again under the new rules. A separate qualifying ten-year election can remain available.

Eligible 2026 gain invested in 2027

Some eligible gain realized in 2026 can be timely invested in 2027 under the new framework. The gain date, investment date and property acquisition date are different facts. This does not mean every 2026 seller can wait until 2027.

Qualifying investments after December 31, 2026

Deferral generally ends at the earliest applicable sale or exchange, inclusion event, or five-year anniversary. A qualifying five-year holding provides a basis increase of 10% of deferred gain, or 30% for a Qualified Rural Opportunity Fund investment. These percentages are not tax rates, investment returns or purchase-price rebates.

Ten-year election and the thirty-year rule

A qualifying ten-year election can affect investment appreciation. For an investment sold thirty years or later, the statutory basis valuation is fixed at the thirty-year anniversary. Do not assume unlimited tax-free appreciation indefinitely.

Rural tract and rural fund are different

A Qualified Rural Opportunity Fund has separate fund-level requirements, including a 90% rural-property requirement. The rural label in this directory does not establish that a fund qualifies.

These are general, conditional federal rules, not an assessment of eligibility or a calculation of tax savings. The original-program transition also has property-acquisition rules and exceptions. Review the current statute and IRS transition guidance with qualified advisers.

STATE-SPECIFIC TAX CONTEXT

California tax treatment differs

The California Franchise Tax Board states that California does not conform to federal Opportunity Zone capital-gain deferral and exclusion under IRC sections 1400Z-1 and 1400Z-2, including the changes to those provisions in Public Law 119-21. A federal Opportunity Zone benefit therefore should not be assumed to produce the same California result.

The applicable tax year, taxpayer, entity, residency and transaction still matter. Review California and federal reporting separately with qualified tax and legal advisers.

03 / THE SOURCE RECORD

What changed.
What we can verify.

This is a dated source snapshot, not a live government feed.

NOV 5, 2026

Certification confirmed by the state.

November 5, 2026 · The checked California Department of Finance page reports certification in fall 2026. The 620 GEOIDs in the official workbook match the 620 records in the official designated-tract map layer.

Read the official California status page

04 / PUT THE RESEARCH IN CONTEXT

Have a capital gain?
Explore whether an Opportunity Zone investment could help you defer federal tax and reduce the gain ultimately subject to tax.

Discuss your capital gain, eligibility, timing, approximate investment range and questions with our team.

General investment guideline: $100,000; smaller amounts may be considered case by case. Offering minimums and eligibility vary.

Start with your situation.

Share your sale type, timing, approximate investment range and questions. Estimates are welcome. Please do not submit confidential documents.

Your initial 45-minute phone consultation will be with Paul Hogenson.

Schedule a Call with Our Team Start your California inquiry

An inquiry is not an investment commitment. Prefer to call? 480.914.1031

BEFORE YOUR NEXT STEP

California Opportunity Zone FAQs.

What is the current status in California?

California reports that the U.S. Treasury certified the Governor’s Opportunity Zones 2.0 nomination in fall 2026. The official list contains 620 census tracts across 55 counties. The state does not state an exact certification day in the checked source. Sources were checked November 5, 2026. Check the state’s official page for later changes.

How do I use this tract directory?

Search by an 11-digit tract GEOID, tract number, or county name. Combine the search with county and rural filters, or use Clear filters to restore the complete list. A GEOID is an identifier, so leading zeros must be retained. The search does not resolve street addresses.

What does the rural label mean?

Rural and non-rural labels come from the Treasury eligibility data dated September 23, 2026, matched to the state list by GEOID. A rural tract label does not, by itself, establish that a fund meets any separate requirements for treatment as a Qualified Rural Opportunity Fund.

Are all federally eligible tracts included?

No. Treasury’s eligible-tract data identify tracts available for nomination. This directory uses California’s certified list, which is a different set. The checked sources report 2,479 eligible tracts and 620 certified tracts. Federal eligibility alone does not establish designation.

When does this designation period apply?

The designation period begins January 1, 2027 and ends December 31, 2036. A list for the 2027–2036 period is not a substitute for checking the tract list and rules that apply to an earlier investment. The designation period is also not an investor-specific contribution or holding-period deadline.

Does California follow the federal tax treatment?

California’s Franchise Tax Board states that California does not conform to federal Opportunity Zone capital-gain deferral and exclusion under IRC sections 1400Z-1 and 1400Z-2, including the Public Law 119-21 changes. Do not assume the same federal and California result. Obtain advice for the applicable tax year and taxpayer.

Does a listed tract mean a property or investment qualifies?

No. A tract listing does not verify a parcel boundary, a fund’s status, a business or property’s compliance, or an investor’s eligibility. Use the official map and source records to check location, and have qualified advisers review the investment and applicable rules. Investments can lose value and may be illiquid; a tax incentive does not eliminate investment risk.

METHODOLOGY & OFFICIAL SOURCES

Know what sits behind the answer.

Source snapshot checked November 5, 2026. Publication dates and dataset dates are identified separately below. This page is not automatically updated.

Treasury 2027 designation workbookOctober 30, 2026 file; internal note identifies October 2026, without an exact certification day. Its 620 California GEOIDs match the state list; 55 counties and 106 rural tracts.https://home.treasury.gov/system/files/131/OZ2-Designations-2027-Data-Transparency-10302026.xlsx
State status and program pageChecked November 5, 2026.https://dof.ca.gov/Forecasting/Demographics/california-opportunity-zones/
State tract workbook620 workbook GEOIDs matched to the official map layer.https://dof.ca.gov/media/docs/forecasting/Demographics/california-opportunity-zones/OZ2_tracts_GO.xlsx
Official state mapHosted by ArcGIS; requires internet access.https://cacensus.maps.arcgis.com/apps/dashboards/c704f9e2f5b0422099e87f961950b5da
Official state feature layerCalifornia designated-tract layer. Snapshot checked November 5, 2026.https://services8.arcgis.com/d9Au2j3KckAl7VOw/arcgis/rest/services/OZ_final_nom_view/FeatureServer/0
Treasury eligible-tract workbookData dated September 23, 2026; used for eligibility and rural attributes, not to infer state designation.https://home.treasury.gov/system/files/131/OZ2-Eligible-Tracts-Data-Transparency-09232026.xlsx
Treasury Opportunity Zones informationFederal reference and data documentation.https://home.treasury.gov/policy-issues/tax-policy/data-transparency/qualified-opportunity-zones
California FTB: Summary of Federal Income Tax ChangesPublic Law 119-21, section 70421, California analysis; checked November 5, 2026.https://www.ftb.ca.gov/about-ftb/data-reports-plans/summary-of-federal-income-tax-changes/index.html
IRS Revenue Procedure 2026-14New designation-period procedures.https://www.irs.gov/irb/2026-20_IRB
IRS Notice 2026-402026/2027 transition and inclusion guidance, including sections 4.01 and 4.02.https://www.irs.gov/irb/2026-28_irb
26 U.S.C. § 1400Z-2Read the post-2026 amendment notes as well as legacy text; conditional holding-period and rural-fund provisions.https://uscode.house.gov/us/usc/119-136/t26/s1400Z-2/
IRS: Invest in a Qualified Opportunity FundGeneral investor and 180-day-window guidance; older benefit examples do not describe all post-2026 rules.https://www.irs.gov/credits-deductions/businesses/invest-in-a-qualified-opportunity-fund

How the directory was assembled

The state list defines the included tracts. Each GEOID is preserved as an 11-character text identifier and joined to Treasury’s September 23, 2026 eligibility data for rural classification. There are 620 unique included GEOIDs, no duplicate GEOIDs and no unmatched federal records. County and rural totals are calculated from those same records. The California GEOID set also matches Treasury’s October 30, 2026 national 2027 designation file.

California’s map layer does not supply a rural field; the displayed rural labels come from Treasury. Neither the data match nor a rural label establishes investment eligibility.