San Bernardino County, California Opportunity Zone census tracts
Updated
San Bernardino County, California has 133 census tracts eligible for OZ 2.0, 28 rural (eligible), and 76 2020 tracts fully or partly in a current (2018) Opportunity Zone. California has not filed its OZ 2.0 nominations yet. Sources: IRS Rev. Proc. 2026-14 appendix (eligibility) and the CDFI Fund 2018 list (current zones).
| 2.05 | 06071000205 | Yes | No | Pending: state has not filed |
| 3.05 | 06071000305 | Yes | No | Pending: state has not filed |
| 3.07 | 06071000307 | Yes | No | Pending: state has not filed |
| 8.23 | 06071000823 | No | Yes | Not eligible |
| 11.01 | 06071001101 | Yes | No | Pending: state has not filed |
| 13.05 | 06071001305 | Yes | No | Pending: state has not filed |
| 14 | 06071001400 | Yes | Yes | Pending: state has not filed |
| 15.03 | 06071001503 | Yes | Yes | Pending: state has not filed |
| 15.04 | 06071001504 | Yes | Yes | Pending: state has not filed |
| 16 | 06071001600 | Yes | Yes | Pending: state has not filed |
| 18.12 | 06071001812 | Yes | No | Pending: state has not filed |
| 21.09 | 06071002109 | Yes | No | Pending: state has not filed |
| 22.07 | 06071002207 | Yes | No | Pending: state has not filed |
| 23.07 | 06071002307 | Yes | No | Pending: state has not filed |
| 24.03 | 06071002403 | Yes | No | Pending: state has not filed |
| 28.04 | 06071002804 | Yes | Yes | Pending: state has not filed |
| 30 | 06071003000 | Yes | Yes | Pending: state has not filed |
| 31.02 | 06071003102 | Yes | Yes | Pending: state has not filed |
| 32.01 | 06071003201 | Yes | No | Pending: state has not filed |
| 33.02 | 06071003302 | Yes | No | Pending: state has not filed |
| 34.05 | 06071003405 | Yes | No | Pending: state has not filed |
| 35.05 | 06071003505 | Yes | No | Pending: state has not filed |
| 35.10 | 06071003510 | No | Yes | Not eligible |
| 36.06 | 06071003606 | No | Yes | Not eligible |
| 36.09 | 06071003609 | No | Yes | Not eligible |
| 36.12 | 06071003612 | No | Yes | Not eligible |
| 37 | 06071003700 | Yes | Yes | Pending: state has not filed |
| 41.03 | 06071004103 | Yes | No | Pending: state has not filed |
| 41.04 | 06071004104 | Yes | No | Pending: state has not filed |
| 42.01 | 06071004201 | Yes | Yes | Pending: state has not filed |
| 42.02 | 06071004202 | Yes | Yes | Pending: state has not filed |
| 43.01 | 06071004301 | Yes | No | Pending: state has not filed |
| 43.02 | 06071004302 | Yes | Yes | Pending: state has not filed |
| 44.04 | 06071004404 | No | Yes | Not eligible |
| 45.07 | 06071004507 | Yes | Yes | Pending: state has not filed |
| 46.04 | 06071004604 | Yes | Yes | Pending: state has not filed |
| 47 | 06071004700 | Yes | Yes | Pending: state has not filed |
| 48 | 06071004800 | Yes | Yes | Pending: state has not filed |
| 49.01 | 06071004901 | Yes | Yes | Pending: state has not filed |
| 49.02 | 06071004902 | No | Yes | Not eligible |
| 53 | 06071005300 | Yes | No | Pending: state has not filed |
| 54 | 06071005400 | No | Yes | Not eligible |
| 55.01 | 06071005501 | Yes | Yes | Pending: state has not filed |
| 55.02 | 06071005502 | Yes | Yes | Pending: state has not filed |
| 56.01 | 06071005601 | Yes | Yes | Pending: state has not filed |
| 56.02 | 06071005602 | Yes | Yes | Pending: state has not filed |
| 57.01 | 06071005701 | Yes | Yes | Pending: state has not filed |
| 58 | 06071005800 | Yes | Yes | Pending: state has not filed |
| 62.03 | 06071006203 | Yes | Yes | Pending: state has not filed |
| 62.04 | 06071006204 | Yes | Yes | Pending: state has not filed |
| 63.01 | 06071006301 | Yes | Yes | Pending: state has not filed |
| 63.03 | 06071006303 | Yes | Yes | Pending: state has not filed |
| 63.04 | 06071006304 | Yes | Yes | Pending: state has not filed |
| 64.01 | 06071006401 | Yes | Yes | Pending: state has not filed |
| 64.02 | 06071006402 | Yes | Yes | Pending: state has not filed |
| 65.01 | 06071006501 | Yes | Yes | Pending: state has not filed |
| 65.02 | 06071006502 | Yes | Yes | Pending: state has not filed |
| 66.04 | 06071006604 | Yes | No | Pending: state has not filed |
| 67 | 06071006700 | Yes | No | Pending: state has not filed |
| 70.01 | 06071007001 | Yes | No | Pending: state has not filed |
| 70.02 | 06071007002 | No | Partly | Not eligible |
| 71.07 | 06071007107 | Yes | Yes | Pending: state has not filed |
| 71.08 | 06071007108 | Yes | No | Pending: state has not filed |
| 71.12 | 06071007112 | Yes | No | Pending: state has not filed |
| 72.01 | 06071007201 | No | Yes | Not eligible |
| 72.02 | 06071007202 | Yes | Yes | Pending: state has not filed |
| 73.03 | 06071007303 | Yes | Yes | Pending: state has not filed |
| 74.07 | 06071007407 | Yes | Yes | Pending: state has not filed |
| 74.08 | 06071007408 | Yes | No | Pending: state has not filed |
| 74.10 | 06071007410 | Yes | No | Pending: state has not filed |
| 76.03 | 06071007603 | Yes | No | Pending: state has not filed |
| 76.05 | 06071007605 | Yes | Yes | Pending: state has not filed |
| 76.06 | 06071007606 | Yes | Yes | Pending: state has not filed |
| 80.03 | 06071008003 | Yes | Yes | Pending: state has not filed |
| 80.04 | 06071008004 | Yes | Yes | Pending: state has not filed |
| 84.04 | 06071008404 | Yes | No | Pending: state has not filed |
| 87.10 | 06071008710 | Yes | Yes | Pending: state has not filed |
| 89.01 | 06071008901 | Yes (rural) | No | Pending: state has not filed |
| 91.22 | 06071009122 | Yes (rural) | No | Pending: state has not filed |
| 91.24 | 06071009124 | No | Yes | Not eligible |
| 91.25 | 06071009125 | Yes | Yes | Pending: state has not filed |
| 91.28 | 06071009128 | Yes | No | Pending: state has not filed |
| 91.31 | 06071009131 | Yes | Yes | Pending: state has not filed |
| 91.32 | 06071009132 | Yes | Yes | Pending: state has not filed |
| 91.33 | 06071009133 | No | Yes | Not eligible |
| 91.34 | 06071009134 | Yes | Yes | Pending: state has not filed |
| 91.38 | 06071009138 | Yes | No | Pending: state has not filed |
| 94 | 06071009400 | Yes (rural) | Yes | Pending: state has not filed |
| 95.01 | 06071009501 | Yes (rural) | Yes | Pending: state has not filed |
| 95.02 | 06071009502 | Yes (rural) | Yes | Pending: state has not filed |
| 97.09 | 06071009709 | Yes | No | Pending: state has not filed |
| 97.12 | 06071009712 | Yes | No | Pending: state has not filed |
| 97.19 | 06071009719 | Yes | No | Pending: state has not filed |
| 97.20 | 06071009720 | Yes | No | Pending: state has not filed |
| 97.21 | 06071009721 | Yes | No | Pending: state has not filed |
| 97.26 | 06071009726 | Yes | Yes | Pending: state has not filed |
| 97.27 | 06071009727 | Yes | Yes | Pending: state has not filed |
| 98 | 06071009800 | Yes | Yes | Pending: state has not filed |
| 99.11 | 06071009911 | Yes | No | Pending: state has not filed |
| 99.12 | 06071009912 | Yes | Yes | Pending: state has not filed |
| 99.13 | 06071009913 | Yes | Yes | Pending: state has not filed |
| 99.14 | 06071009914 | Yes | Yes | Pending: state has not filed |
| 99.15 | 06071009915 | No | Yes | Not eligible |
| 99.16 | 06071009916 | Yes | Yes | Pending: state has not filed |
| 99.17 | 06071009917 | Yes | Yes | Pending: state has not filed |
| 99.18 | 06071009918 | Yes | Yes | Pending: state has not filed |
| 100.09 | 06071010009 | Yes | No | Pending: state has not filed |
| 100.10 | 06071010010 | Yes | No | Pending: state has not filed |
| 100.12 | 06071010012 | Yes | No | Pending: state has not filed |
| 100.14 | 06071010014 | Yes | Yes | Pending: state has not filed |
| 100.19 | 06071010019 | Yes | No | Pending: state has not filed |
| 100.28 | 06071010028 | Yes | No | Pending: state has not filed |
| 100.32 | 06071010032 | Yes | No | Pending: state has not filed |
| 100.33 | 06071010033 | Yes | No | Pending: state has not filed |
| 100.35 | 06071010035 | Yes | No | Pending: state has not filed |
| 100.37 | 06071010037 | Yes | No | Pending: state has not filed |
| 100.38 | 06071010038 | Yes | No | Pending: state has not filed |
| 104.02 | 06071010402 | Yes (rural) | No | Pending: state has not filed |
| 104.10 | 06071010410 | Yes (rural) | No | Pending: state has not filed |
| 104.17 | 06071010417 | Yes (rural) | No | Pending: state has not filed |
| 104.19 | 06071010419 | Yes (rural) | No | Pending: state has not filed |
| 104.20 | 06071010420 | Yes (rural) | No | Pending: state has not filed |
| 104.22 | 06071010422 | Yes (rural) | No | Pending: state has not filed |
| 104.24 | 06071010424 | Yes (rural) | No | Pending: state has not filed |
| 104.25 | 06071010425 | Yes (rural) | No | Pending: state has not filed |
| 104.26 | 06071010426 | Yes (rural) | No | Pending: state has not filed |
| 104.27 | 06071010427 | Yes (rural) | No | Pending: state has not filed |
| 104.33 | 06071010433 | Yes (rural) | No | Pending: state has not filed |
| 104.34 | 06071010434 | Yes (rural) | No | Pending: state has not filed |
| 104.35 | 06071010435 | Yes (rural) | Yes | Pending: state has not filed |
| 104.36 | 06071010436 | Yes (rural) | Yes | Pending: state has not filed |
| 107 | 06071010700 | Yes (rural) | Yes | Pending: state has not filed |
| 111.02 | 06071011102 | Yes | No | Pending: state has not filed |
| 112.06 | 06071011206 | Yes (rural) | No | Pending: state has not filed |
| 114.06 | 06071011406 | Yes (rural) | No | Pending: state has not filed |
| 114.08 | 06071011408 | Yes (rural) | No | Pending: state has not filed |
| 117 | 06071011700 | Yes | No | Pending: state has not filed |
| 119 | 06071011900 | Yes (rural) | No | Pending: state has not filed |
| 120.02 | 06071012002 | Yes (rural) | No | Pending: state has not filed |
| 121.01 | 06071012101 | Yes | No | Pending: state has not filed |
| 121.03 | 06071012103 | Yes (rural) | No | Pending: state has not filed |
| 121.06 | 06071012106 | Yes (rural) | No | Pending: state has not filed |
| 122.02 | 06071012202 | Yes | No | Pending: state has not filed |
| 123 | 06071012300 | Yes | No | Pending: state has not filed |
| 124 | 06071012400 | No | Yes | Not eligible |
| 125 | 06071012500 | No | Yes | Not eligible |
| 9401 | 06071940100 | Yes (rural) | No | Pending: state has not filed |
| 9801 | 06071980100 | Yes | No | Pending: state has not filed |
| 9802 | 06071980200 | No | Partly | Not eligible |
Check a street address with the OZ 2.0 eligibility checker · All California counties · California OZ 2.0 page · Nomination tracker
FAQ
Which San Bernardino County, California census tracts are Opportunity Zones?
San Bernardino County, California has 133 census tracts eligible for OZ 2.0, 28 rural (eligible), and 76 2020 tracts fully or partly in a current (2018) Opportunity Zone. California has not filed its OZ 2.0 nominations yet. The table lists each tract with its GEOID.
Is an eligible tract an Opportunity Zone?
Not yet. Eligible tracts can be nominated by the governor; certified OZ 2.0 designations take effect January 1, 2027. Current (2018) zones remain in effect through December 31, 2026 for new investments under the original rules.
2018 zones were matched from 2010 to 2020 tracts (how we match). Not tax advice.