San Diego County, California Opportunity Zone census tracts

Updated October 14, 2026

San Diego County, California has 171 census tracts eligible for OZ 2.0, 4 rural (eligible), and 53 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).

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9.01	06073000901	No	Yes	Not eligible
9.02	06073000902	No	Yes	Not eligible
12.02	06073001202	Yes	No	Pending: state has not filed
16	06073001600	Yes	Yes	Pending: state has not filed
22.01	06073002201	Yes	Yes	Pending: state has not filed
22.02	06073002202	Yes	Yes	Pending: state has not filed
23.01	06073002301	Yes	Yes	Pending: state has not filed
23.02	06073002302	Yes	Yes	Pending: state has not filed
24.01	06073002401	Yes	Yes	Pending: state has not filed
24.02	06073002402	Yes	No	Pending: state has not filed
25.01	06073002501	Yes	No	Pending: state has not filed
26.01	06073002601	Yes	Yes	Pending: state has not filed
26.02	06073002602	Yes	No	Pending: state has not filed
27.02	06073002702	Yes	No	Pending: state has not filed
27.07	06073002707	Yes	Yes	Pending: state has not filed
27.08	06073002708	Yes	Yes	Pending: state has not filed
27.09	06073002709	Yes	Yes	Pending: state has not filed
27.10	06073002710	Yes	Yes	Pending: state has not filed
27.11	06073002711	Yes	No	Pending: state has not filed
27.12	06073002712	Yes	No	Pending: state has not filed
28.04	06073002804	Yes	No	Pending: state has not filed
29.04	06073002904	Yes	No	Pending: state has not filed
29.05	06073002905	Yes	No	Pending: state has not filed
30.01	06073003001	No	Yes	Not eligible
30.04	06073003004	Yes	Yes	Pending: state has not filed
31.01	06073003101	No	Yes	Not eligible
31.11	06073003111	Yes	Yes	Pending: state has not filed
32.09	06073003209	Yes	No	Pending: state has not filed
32.14	06073003214	Yes	No	Pending: state has not filed
33.01	06073003301	Yes	No	Pending: state has not filed
33.03	06073003303	Yes	Yes	Pending: state has not filed
33.04	06073003304	Yes	Yes	Pending: state has not filed
33.05	06073003305	Yes	Yes	Pending: state has not filed
34.01	06073003401	No	Yes	Not eligible
34.03	06073003403	Yes	No	Pending: state has not filed
34.04	06073003404	Yes	Yes	Pending: state has not filed
35.01	06073003501	Yes	Yes	Pending: state has not filed
35.02	06073003502	Yes	Yes	Pending: state has not filed
36.01	06073003601	No	Yes	Not eligible
36.02	06073003602	Yes	Yes	Pending: state has not filed
36.03	06073003603	Yes	No	Pending: state has not filed
39.01	06073003901	Yes	Yes	Pending: state has not filed
39.02	06073003902	Yes	Yes	Pending: state has not filed
40	06073004000	Yes	Yes	Pending: state has not filed
41.01	06073004101	No	Yes	Not eligible
41.02	06073004102	Yes	Yes	Pending: state has not filed
45.01	06073004501	Yes	No	Pending: state has not filed
46	06073004600	Yes	No	Pending: state has not filed
47	06073004700	Yes	Yes	Pending: state has not filed
48	06073004800	Yes	Yes	Pending: state has not filed
49	06073004900	Yes	Yes	Pending: state has not filed
50	06073005000	Yes	Yes	Pending: state has not filed
51.01	06073005101	Yes	Yes	Pending: state has not filed
51.02	06073005102	Yes	Yes	Pending: state has not filed
51.03	06073005103	Yes	Yes	Pending: state has not filed
52.02	06073005202	Yes	No	Pending: state has not filed
53.01	06073005301	Yes	No	Pending: state has not filed
54.01	06073005401	No	Partly	Not eligible
56.01	06073005601	Yes	No	Pending: state has not filed
57	06073005700	Yes	No	Pending: state has not filed
65	06073006500	Yes	No	Pending: state has not filed
83.05	06073008305	Yes	No	Pending: state has not filed
83.39	06073008339	Yes	No	Pending: state has not filed
83.43	06073008343	Yes	No	Pending: state has not filed
83.61	06073008361	Yes	No	Pending: state has not filed
83.63	06073008363	Yes	No	Pending: state has not filed
83.64	06073008364	Yes	No	Pending: state has not filed
83.77	06073008377	Yes	No	Pending: state has not filed
83.78	06073008378	Yes	No	Pending: state has not filed
83.79	06073008379	Yes	No	Pending: state has not filed
86	06073008600	Yes	No	Pending: state has not filed
91.02	06073009102	Yes	No	Pending: state has not filed
91.07	06073009107	Yes	No	Pending: state has not filed
95.10	06073009510	Yes	No	Pending: state has not filed
95.11	06073009511	Yes	No	Pending: state has not filed
96.03	06073009603	Yes	No	Pending: state has not filed
100.05	06073010005	Yes	No	Pending: state has not filed
100.09	06073010009	Yes	No	Pending: state has not filed
100.10	06073010010	Yes	No	Pending: state has not filed
100.13	06073010013	Yes	Yes	Pending: state has not filed
101.03	06073010103	Yes	No	Pending: state has not filed
101.06	06073010106	Yes	No	Pending: state has not filed
101.10	06073010110	Yes	No	Pending: state has not filed
101.11	06073010111	Yes	No	Pending: state has not filed
101.12	06073010112	Yes	No	Pending: state has not filed
102.01	06073010201	Yes	No	Pending: state has not filed
103	06073010300	Yes	No	Pending: state has not filed
104.02	06073010402	Yes	No	Pending: state has not filed
105.02	06073010502	Yes	No	Pending: state has not filed
116.01	06073011601	Yes	No	Pending: state has not filed
116.02	06073011602	Yes	No	Pending: state has not filed
117	06073011700	Yes	Yes	Pending: state has not filed
118.01	06073011801	Yes	Yes	Pending: state has not filed
118.02	06073011802	Yes	No	Pending: state has not filed
120.02	06073012002	Yes	No	Pending: state has not filed
121.02	06073012102	Yes	No	Pending: state has not filed
122	06073012200	Yes	No	Pending: state has not filed
123.02	06073012302	Yes	No	Pending: state has not filed
124.01	06073012401	Yes	No	Pending: state has not filed
124.02	06073012402	Yes	No	Pending: state has not filed
125.01	06073012501	Yes	No	Pending: state has not filed
125.02	06073012502	Yes	No	Pending: state has not filed
126	06073012600	Yes	No	Pending: state has not filed
127	06073012700	Yes	No	Pending: state has not filed
131.02	06073013102	Yes	No	Pending: state has not filed
131.04	06073013104	Yes	Yes	Pending: state has not filed
132.03	06073013203	Yes	No	Pending: state has not filed
132.04	06073013204	Yes	No	Pending: state has not filed
132.05	06073013205	Yes	Yes	Pending: state has not filed
132.06	06073013206	Yes	Yes	Pending: state has not filed
133.06	06073013306	Yes	No	Pending: state has not filed
133.07	06073013307	Yes	No	Pending: state has not filed
136.08	06073013608	Yes	No	Pending: state has not filed
139.06	06073013906	Yes	No	Pending: state has not filed
139.07	06073013907	Yes	No	Pending: state has not filed
140.02	06073014002	Yes	No	Pending: state has not filed
144	06073014400	Yes	No	Pending: state has not filed
146.01	06073014601	Yes	No	Pending: state has not filed
148.06	06073014806	Yes	No	Pending: state has not filed
149.01	06073014901	Yes	No	Pending: state has not filed
150.01	06073015001	Yes	No	Pending: state has not filed
150.02	06073015002	Yes	No	Pending: state has not filed
154.07	06073015407	Yes	No	Pending: state has not filed
157.01	06073015701	Yes	Yes	Pending: state has not filed
157.04	06073015704	Yes	No	Pending: state has not filed
157.05	06073015705	Yes	Yes	Pending: state has not filed
157.06	06073015706	Yes	Yes	Pending: state has not filed
158.01	06073015801	Yes	Yes	Pending: state has not filed
158.02	06073015802	Yes	Yes	Pending: state has not filed
159.01	06073015901	Yes	Yes	Pending: state has not filed
159.02	06073015902	Yes	No	Pending: state has not filed
160	06073016000	Yes	No	Pending: state has not filed
163.01	06073016301	Yes	No	Pending: state has not filed
163.02	06073016302	Yes	No	Pending: state has not filed
164.04	06073016404	Yes	No	Pending: state has not filed
165.02	06073016502	Yes	No	Pending: state has not filed
165.04	06073016504	Yes	No	Pending: state has not filed
166.17	06073016617	Yes	No	Pending: state has not filed
168.04	06073016804	Yes	No	Pending: state has not filed
174.05	06073017405	Yes	No	Pending: state has not filed
179.02	06073017902	Yes	No	Pending: state has not filed
184	06073018400	Yes	No	Pending: state has not filed
185.09	06073018509	Yes	No	Pending: state has not filed
185.10	06073018510	Yes	No	Pending: state has not filed
185.11	06073018511	Yes	No	Pending: state has not filed
186.13	06073018613	Yes	No	Pending: state has not filed
186.15	06073018615	Yes	No	Pending: state has not filed
186.16	06073018616	Yes	No	Pending: state has not filed
186.18	06073018618	Yes	No	Pending: state has not filed
186.21	06073018621	Yes	No	Pending: state has not filed
186.22	06073018622	Yes	No	Pending: state has not filed
187	06073018700	Yes	No	Pending: state has not filed
189.03	06073018903	Yes	No	Pending: state has not filed
189.06	06073018906	Yes	No	Pending: state has not filed
192.05	06073019205	Yes	No	Pending: state has not filed
195.02	06073019502	Yes	No	Pending: state has not filed
195.03	06073019503	No	Yes	Not eligible
200.17	06073020017	Yes	No	Pending: state has not filed
200.21	06073020021	Yes	No	Pending: state has not filed
200.25	06073020025	Yes	No	Pending: state has not filed
200.28	06073020028	Yes	No	Pending: state has not filed
200.36	06073020036	Yes	No	Pending: state has not filed
201.08	06073020108	Yes	No	Pending: state has not filed
202.02	06073020202	Yes	No	Pending: state has not filed
202.06	06073020206	Yes	No	Pending: state has not filed
202.07	06073020207	Yes	No	Pending: state has not filed
202.09	06073020209	Yes	No	Pending: state has not filed
202.11	06073020211	Yes	No	Pending: state has not filed
202.13	06073020213	Yes	No	Pending: state has not filed
202.14	06073020214	Yes	Yes	Pending: state has not filed
203.08	06073020308	Yes	No	Pending: state has not filed
205	06073020500	Yes	No	Pending: state has not filed
206.01	06073020601	Yes	No	Pending: state has not filed
206.02	06073020602	Yes	No	Pending: state has not filed
208.12	06073020812	Yes (rural)	No	Pending: state has not filed
210.01	06073021001	Yes (rural)	No	Pending: state has not filed
211.01	06073021101	Yes (rural)	No	Pending: state has not filed
211.02	06073021102	Yes (rural)	No	Pending: state has not filed
219	06073021900	Yes	No	Pending: state has not filed
220	06073022000	Yes	No	Pending: state has not filed

Check a street address with the OZ 2.0 eligibility checker · All California counties · California OZ 2.0 page · Nomination tracker

FAQ

Which San Diego County, California census tracts are Opportunity Zones?

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.