Lubbock County, Texas Opportunity Zone census tracts

Updated October 14, 2026

Lubbock County, Texas has 42 census tracts eligible for OZ 2.0, 1 rural (eligible), and 13 2020 tracts fully or partly in a current (2018) Opportunity Zone. 24 of its eligible tracts are on Texas's published OZ 2.0 nomination list. Sources: IRS Rev. Proc. 2026-14 appendix (eligibility) and the CDFI Fund 2018 list (current zones).

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1	48303000100	Yes	Yes	Nominated
2.01	48303000201	Yes	Yes	Nominated
2.02	48303000202	Yes	No	Nominated
3.01	48303000301	Yes	Yes	Nominated
3.03	48303000303	Yes	Yes	Nominated
3.04	48303000304	Yes	Yes	Nominated
4.02	48303000402	Yes	No	Nominated
4.08	48303000408	Yes	No	Nominated
4.10	48303000410	Yes	No	Nominated
4.11	48303000411	Yes	No	Nominated
6.03	48303000603	Yes	No	Nominated
6.05	48303000605	Yes	No	Not nominated
6.07	48303000607	Yes	No	Not nominated
7	48303000700	No	Yes	Not eligible
9.01	48303000901	Yes	Yes	Nominated
9.02	48303000902	Yes	Yes	Nominated
10	48303001000	Yes	Yes	Not nominated
12	48303001200	Yes	No	Not nominated
13	48303001300	Yes	No	Nominated
14.01	48303001401	Yes	No	Nominated
14.02	48303001402	Yes	No	Nominated
16.02	48303001602	Yes	No	Nominated
17.08	48303001708	Yes	No	Nominated
17.12	48303001712	Yes	No	Nominated
17.14	48303001714	Yes	No	Nominated
18.07	48303001807	Yes	No	Not nominated
19.05	48303001905	Yes	No	Not nominated
20.01	48303002001	Yes	No	Not nominated
20.02	48303002002	Yes	No	Not nominated
21.04	48303002104	Yes	No	Not nominated
22.05	48303002205	Yes	No	Not nominated
22.07	48303002207	Yes	No	Not nominated
22.08	48303002208	Yes	No	Not nominated
23.01	48303002301	Yes	No	Not nominated
23.02	48303002302	Yes	No	Not nominated
24.01	48303002401	Yes	No	Not nominated
24.02	48303002402	Yes	No	Not nominated
102.01	48303010201	No	Yes	Not eligible
102.02	48303010202	No	Yes	Not eligible
102.03	48303010203	Yes	Yes	Nominated
102.04	48303010204	Yes	Yes	Nominated
104.11	48303010411	Yes	No	Not nominated
104.20	48303010420	Yes	No	Nominated
105.06	48303010506	Yes	No	Not nominated
106.02	48303010602	Yes (rural)	No	Nominated

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

FAQ

Which Lubbock County, Texas 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.