Zones › Georgia › Tract 105

Census tract 105, Polk County, Georgia

GEOID 13233010500 (2020 census: state 13, county 233, tract 010500).

OZ 2.0 eligibleYes (rural: 30% step-up for a rural fund) (IRS Rev. Proc. 2026-14 appendix)
Current Opportunity Zone (2018)No (CDFI Fund list; how we match 2010 to 2020 tracts)
Nominated for OZ 2.0Yes, on Georgia's published OZ 2.0 nomination list (Georgia DCA nominated-tract list (PDF))
CountyPolk County

Tract data

Population5,057
Median household income$43,724
Median home value$118,700
Poverty rate15%

Source: U.S. Census Bureau American Community Survey (ACS 2022 5-year) estimates, as loaded with the Rev. Proc. 2026-14 tract list.

See tract 105 on the OZ map →

Nominated tracts become investable only after Treasury designates them (designations start Jan 1, 2027). See the Georgia Opportunity Zone page for the state's nomination status, deadlines and funds, or the OZ 2.0 tracker.

Other tracts in Polk County

Not tax advice. Confirm a specific address on the OZ map; tract boundaries follow the 2020 census.